Buying real estate in Romania in 2026: as an individual or through a company?

With the introduction of 21% TVA, this question has become key for foreign buyers. But it is important to understand: a company does not "remove" VAT automatically.

If you buy as an individual: — simpler paperwork and ownership — less bureaucracy — but the VAT cannot be recovered

If you buy through a company: — no VAT is paid — but only if there is real taxable activity — a company with no business logic = a risk of audits and refusal

Buying an apartment does not in itself give you a residence permit. However, a company with real activity can become part of a migration strategy.

Separately, it is important to note that foreigners cannot always buy land directly — here the structure of the transaction is critical.

The main takeaway: the question is not "how to avoid paying 21%", but which structure fits your ownership strategy for 5–10 years.

Real estate is not just square meters. It is a tax model, legal protection and investment logic.

Contacts:

👤 Sergey Valentinovich: +380682656442

💬 Telegram chat: @armonie_consulting_SRL

🌐Our website with apartments for rent and sale and legal consultations — follow the link: https://armonie-imobiliare.ro

📍Our offices: 🏢Constanța, Bulevardul Mamaia 203, 3rd floor, office 6 🏢Mamaia-sat,Aleea D30,Nr.8