Buying a home can be more advantageous from a tax point of view, if you are informed and take advantage of the legislative framework in time. The new rules on the application of the reduced VAT rate of 9% impose clear  conditions and a  critical deadline: August 1, 2026. If you are planning  to buy a home in the next year, it is essential to be informed in advance to benefit from this facility.

What does the new reduced VAT rate mean?

As of 2024, tax legislation has introduced a special regime forthe purchase  of new homes, applicable until the summer of 2026. The 9% VAT  rate is significantly lower than the standard VAT rate of 19%, which can mean considerable savings for buyers – but only if the  conditions set by law are met.

✅ Essential conditions for the application of the 9% VAT rate:

1. The priceof the  house should not exceed 600,000 lei without VAT
   The equivalent of approximately €118,000, plus VAT, depending on the exchange rate.
2. The usable area should be less than 120 m²
   Most  of the studio, 2 and even 3-room apartments in the Residence5 portfolio fit.
3. The pre-contract must be signed no later than August 1, 2025
   Attention! This date does not mean the deliveryof the home, but only the signing of a firm pre-contract, in compliance with the other conditions.
4. Minimum 20% advance payment until 01.08.2025
   This aspect is essential – without the 20% advance, the reduced rate cannot be applied.
5. The buyer must no longer have benefited from reduced VAT (5% or 9%) for another similar purchase after January 1, 2023
   This ruleapplies per natural  person, regardless of the geographical area or developer.

Why is it important to hurry?

Although the final deadline is August 1, 2026, the critical condition is the signing of the pre-contract by August 1, 2025, with the payment of the minimum advance. This means that the actual eligibility period is much shorterthan it seems.

The projects under development now, with delivery in 2025–2026, are the last opportunity to benefit from this tax facility.

🏡 What areyour options  at Residence5 Forest Apartments?

Within the Residence5 Forest Apartments project, we have studio and 2-room apartments available, which can be configured to comply with allthe conditions mentioned:

• Usable areas under 120 m²
• Prices starting from €93,500, plus VAT
• Optimal delivery time for signing the pre-contract before August 1, 2025
• Personalized advice for accessing the reduced VAT rate

Conclusion

The 9% VAT  rate is a real opportunity to save, but only for those who inform themselvesandact on time. If you want to know a new apartment in a green, modernand well-connected area, now is the perfect time to book  your desired home.

Contactthe Residence5 Forest team to find out which apartments  fit the  current conditions and how we can guide you in the purchase process.

Discover the available apartments