On November 26, 2021, the Capital’s general councilors adopted a project whereby, in 2022, the special tax for the tourism promotion of Bucharest will be calculated by applying a 0.5% rate to the accommodation tariff for each day of the tourist’s stay, excluding VAT.
According to the decision, the payers of the special tourism promotion tax are individuals benefiting from accommodation services in: hotels, apartment hotels, hostels, motels, tourist villas, tourist chalets, bungalows, holiday villages, campsites, tourist stops, camping-type cottages, apartments and rooms for rent in family homes, river and sea vessels, including floating pontoons, tourist guesthouses, and other units with tourist accommodation functions.
The tourist reception structure will be obliged to submit a monthly settlement declaration to the local Sector Directorate of Taxes and Fees, by the 10th day, inclusive, of the month following the one in which the tax was collected.
In the case of individuals, late submission or failure to submit settlement declarations is sanctioned with a fine between 85-730 RON. For legal entities, fines range between 250-2,200 RON.
The objectives pursued by establishing the special tax, according to the cited source, are: increasing the number of tourists in Bucharest, increasing the duration of tourists’ stays, increasing tourism revenues, improving the tourist experience, and increasing investment in tourism services.
Frequently Asked Questions
What is the tourism promotion tax rate in Bucharest for 2022?The tax is set at 0.5% of the accommodation rate for each day of stay, excluding VAT.
Who is responsible for submitting the tax declaration?The tourist reception structure must submit a monthly settlement declaration to the local Directorate of Taxes and Fees by the 10th of the following month.
What are the penalties for not filing the tax declaration?Fines range from 85 to 730 RON for individuals and from 250 to 2,200 RON for legal entities.