Parliament adopted on Thursday, 22 October, the package of fiscal and customs policies for 2027, Parliament announced. Most provisions take effect on 1 January 2027. The Ministry of Finance estimates that the 2027 budget and fiscal policy will bring 5.1 billion lei into the budget: 820 million from income tax and the vice tax, 1.6 billion from VAT and 2.7 billion from excise duties.
| Revenue source | Ministry of Finance estimate |
|---|---|
| Income tax and the vice tax | 820 million lei |
| VAT | 1.6 billion lei |
| Excise duties | 2.7 billion lei |
| Total | 5.1 billion lei |
The draft presented by the government on 6 August was calculated at the time for Ungheni district. Before the final vote, MPs tabled almost 70 amendments in the second reading, and the business community and other stakeholders proposed more than 100 changes. Some of them made it into the adopted law, so the calculation has changed too: an employee in the district who is entitled to the personal exemption pays about 1,238 lei less tax a year, and for the district’s 15,935 employees the effect of the personal exemption comes to at most 19.7 million lei a year.
The 2027 fiscal policy calendar
The government presents the draft fiscal policy for 2027
Parliament adopts the package of fiscal and customs policies
Parcels of up to 150 euros come under the special VAT regime
A fee of 12 lei is also charged on each parcel.
Most provisions take effect
8% VAT on household gas only up to 150 cubic meters a month per consumption point
Cereals and oilseeds move from 8% to 12% VAT
What changed compared with the draft
The personal exemption rises from 29,700 to 40,020 lei a year. The draft presented by the government on 6 August proposed 40,000 lei. At the proposal of MPs, for certain categories, including people with disabilities since childhood, combat veterans and those who dealt with the aftermath of the Chernobyl accident, the exemption reaches 46,680 lei.
The exemption for children grows from 9,900 to 11,040 lei a year. The government’s August press release did not mention it.
VAT on agriculture. The government’s August press release proposed a 12% rate for “sectors such as agriculture”, with no exception announced for cereals. The adopted law applies 12% to livestock farming, crop farming and horticulture output, as well as to quinces and currants produced or imported. For cereals and oilseeds, the rate stays at 8% until 31 December 2027 and rises to 12% from 1 January 2028.
Electricity. The August draft provided for 0% VAT on the first 100 kWh. The adopted law keeps the VAT exemption with the right of deduction for the first 150 kWh per consumption site.
How much an Ungheni employee keeps
The tax rate on salary income is 12%, and Parliament’s press release does not announce any change to it. The personal exemption grows by 10,320 lei a year, so an employee entitled to it pays about 1,238 lei less tax a year, almost 103 lei a month. The calculation on the draft gave 1,236 lei.
For people in the categories with the 46,680-lei exemption, the difference from today’s threshold is 16,980 lei, and the saving reaches about 2,038 lei a year. The exemption for children adds almost 137 lei a year for each child for whom the parent receives the exemption.
The average gross monthly wage in Ungheni district was about 12,518 lei in 2025, according to the National Bureau of Statistics. Over a year, that comes to about 150,220 lei, more than three times the new threshold. A full-time employee on the average wage therefore gets the full exemption.
As of 31 December 2025, the district had 15,935 employees, 414 fewer than a year earlier (16,349). If all of them received the full personal exemption, at most 19.7 million lei a year from it would stay in the district, excluding the exemptions for children and for the categories with 46,680 lei. This is an upper bound for the personal exemption: those who work part-time or only part of the year earn less, and those who work informally or abroad are not part of this calculation.
What gets more expensive
In the HoReCa sector, meaning restaurants, cafés and hotels, VAT rises from 8% to 12%. Bread, medicines, medical devices, biofuels, fresh vegetables and fruit keep the reduced 8% rate.
For the district’s agriculture, the effect depends on what each farm produces. Parliament’s press release puts livestock farming, crop farming and horticulture output at 12%, and fresh vegetables and fruit at 8%; the exact line between the two is set by the text of the law. Cereals and oilseeds stay at 8% until the end of 2027.
Dividends will be taxed at 8% instead of 6%, and capital gains at 12%. Income from financial and insurance activities is subject to an 18% rate. Gambling and lotteries get a 6% vice tax on the money deposited or the tickets sold. New excise duties apply to nicotine-free liquids, energy drinks, some soft drinks with sugar or sweeteners, and pyrotechnic articles.
Gas, electricity and parcels
From 1 April 2027, that is after the heating season, household consumption of natural gas carries 8% VAT only up to 150 cubic meters a month per consumption point. Anything above this cap is taxed at the standard rate. For electricity, the first 150 kWh per consumption site remain exempt from VAT.
How many households in the district go above 150 cubic meters a month in winter cannot be determined from public data. The cap applies from 1 April 2027, so the first winter in which it matters is that of 2027–2028.
Parcels ordered from foreign platforms, worth up to 150 euros, come under a special VAT regime from 1 November. A fee of 12 lei is also charged on each parcel.
Other changes
- The wealth tax applies to properties worth more than 4 million lei, at a rate of 0.8% only on the value above the threshold.
- Arrears of up to 20 lei per economic classification are written off automatically.
- Income tax arrears of up to 100 lei no longer prevent the 2% percentage designation.
- The 0 rate on undistributed profit is extended until 2029, and the eligibility threshold rises from 100 to 200 million lei.
How we calculated: raising the personal exemption by 10,320 lei a year, at the flat 12% rate, to which Parliament’s press release announces no change, gives about 1,238 lei a year. The number of employees (15,935 as of 31 December 2025) and the average wage (about 12,518 lei gross a month in 2025) are National Bureau of Statistics data for Ungheni district, tables SAL020300reg and SAL010510reg. The total of 19.7 million lei assumes every employee receives the full personal exemption and is therefore an upper bound for this exemption; the exemptions for children and for the categories with 46,680 lei are not included. The comparison with the draft uses the government press release of 6 August 2026.