Estimated Car Import Taxes Starting 2027
2027 Car Taxation Law: Starting January 1, 2027, imported cars become subject to 20% VAT. Excise duties are not eliminated but sharply reduced: a single rate per year of vehicle age applies to all cars, regardless of fuel type or engine size. Cars up to 3 years old pay no excise, and the luxury surcharge disappears.
| Until 2027 | From 2027 | |
|---|---|---|
| Excise | By fuel, engine size and age | Single age-based rate, 0 under 4 years |
| VAT | Exempt | 20% |
| Luxury surcharge | 2–10% over 600,000 lei | Abolished |
| Electric cars | Fully exempt | 20% VAT only |
VAT is calculated on the customs value plus the excise and the customs procedures fee (0.4%, capped at EUR 1,800) — not on the car price alone.
Important Aspects for Car Imports in 2027
| Age (from) | To | Excise rate |
|---|---|---|
| 0 years | 3 years | 0 lei/cm³ |
| 4 years | 4 years | 7 lei/cm³ |
| 5 years | 5 years | 8.05 lei/cm³ |
| 6 years | 6 years | 9.26 lei/cm³ |
| 7 years | 7 years | 10.65 lei/cm³ |
| 8 years | 8 years | 12.25 lei/cm³ |
| 9 years | 9 years | 14.09 lei/cm³ |
| 10 years | 10 years | 16.2 lei/cm³ |
| 11 years | 11 years | 18.63 lei/cm³ |
| 12 years | 12 years | 21.42 lei/cm³ |
| 13 years | 13 years | 24.63 lei/cm³ |
| 14 years | 14 years | 28.32 lei/cm³ |
| 15 years | 15+ | 32.57 lei/cm³ |
| Age (from) | To | Excise |
|---|---|---|
| 30 years | 39 years | 40000 lei |
| 40 years | 49 years | 30000 lei |
| 50 years | 50+ years | 20000 lei |
When do the new rules take effect?
January 1, 2027, according to the draft fiscal policy law published by the Ministry of Finance in June 2026. Cars cleared through customs before that date follow the current excise-based rules.
How are import taxes calculated from 2027?
Three components: an age-based excise (engine cm³ × the rate for the car's age), the customs procedures fee (0.4% of the customs value, max EUR 1,800), and 20% VAT applied to the sum of the customs value, the excise and the fee.
Does the excise disappear?
No — it is reduced and simplified. Instead of today's brackets by fuel and engine size, a single rate applies per year of vehicle age: 0 up to 3 years, 7 lei/cm³ at 4 years, rising to 32.57 lei/cm³ at 15 years and older.
What exactly is the 20% VAT applied to?
To the customs value (the price accepted by customs) plus the calculated excise plus the customs procedures fee — not just the car's price.
Is it true that newer cars pay no excise?
Yes. Cars up to and including 3 years old pay zero excise — only 20% VAT and the 0.4% procedures fee.
What happens to the luxury tax?
The supplementary 2–10% excise on cars with a customs value above 600,000 lei is abolished from 2027.
How are electric cars taxed from 2027?
Electric cars pay only 20% VAT and the procedures fee. The excise is based on engine displacement, so EVs owe none. Today they are fully exempt, so importing an EV becomes more expensive.
Do hybrids keep their excise reductions?
Unclear. The draft neither keeps nor explicitly removes today's 25% (hybrid) and 50% (plug-in) reductions, and its new excise table makes no reference to hybrids. The calculator applies the full rate until the adopted law says otherwise.
Will importing be cheaper or more expensive?
It depends on the car. Newer and higher-value combustion cars generally get cheaper (no excise under 4 years, no luxury surcharge), while older inexpensive cars and electric vehicles get more expensive because of the 20% VAT. Use the calculator above to compare both regimes for your exact car.
I bought a car in 2026 but will clear customs in 2027 — which rules apply?
The regime in force on the date of customs clearance. The draft provides no exception for cars purchased or shipped before January 1, 2027, other than leasing contracts.
What about cars on financial leasing?
Deliveries of cars under financial-leasing contracts concluded before January 1, 2027 are not subject to VAT under the draft's transition provisions.
What about dealer stock bought under the old rules?
Car dealers can claim a refund of the difference between the excise paid at import and the excise recalculated at the 2027 rates, for stock held on December 31, 2026 and sold from 2027.
Is this already law?
Not yet. As of mid-2026 it is an official draft published for public consultation by the Ministry of Finance, with adoption planned for summer 2026 and entry into force on January 1, 2027. This page follows the draft and will be updated once the final text is adopted.
Can companies deduct the VAT paid on imported cars?
Generally no — under the draft, VAT on cars is non-deductible (it is booked as a cost), with an exception for licensed car dealers. Private individuals are unaffected.
