Legislation and tax zoning

At the level of the municipality of Oradea were approved in 2005, by HCL no. 731/2005, the tax zoning indicators and their evaluation principles, in order to delimit the tax zones and the classification of properties in tax categories.

The following categories of taxes are affected by tax zoning: - land tax for natural and legal persons - building tax for natural persons

The change in tax zoning can take place in both directions, i.e. moving from a lower to a higher zone due to the improvement and modernization of infrastructure and the increase in comfort level, and vice versa, if taxpayers consider themselves wronged by being placed in the wrong zone, based on a complaint made to the City of Oradea. In this regard, the City of Oradea asks all taxpayers to check the current classification of their properties in the tax zones and how to determine them:

HCL no 731/2005, fiscal zoning indicators and their evaluation principles - Files: h731_05 and h731a_05

HCL no. 917_2019 on the revision of the fiscal zoning of the Municipality of Oradea

HCL no. 1035/2022 on the establishment of local taxes, fees and tariffs for the year 2023 with annexes
HCL no. 902/2021 on the establishment of local taxes, fees and tariffs for the year 2022 and annexes

• Local Council Decision no. 896/2020 on the establishment of local taxes, fees and tariffs for 2021 and annex
• Local Council Decision no. 915/2019 on the establishment of local taxes, fees and tariffs for 2020 and annex
• Decision of the City Council no. 917/2019 on the revision of the fiscal zoning of the Municipality of Oradea
• Decision of the Local Council no. 361/2018 on the establishment of local taxes, fees and tariffs for 2019
• Local Council Decision no. 1144/2018 for the completion of Local Council Decision no. 361/2018 on the establishment of local taxes, fees and tariffs for 2019 - Annex
• Decision of the Local Council no. 1334/2018 for the completion of the Decision of the Local Council no. 361/2018 on the establishment of local taxes, fees and tariffs for 2019
• Local Council Decision no. 978/2017 on the establishment of local taxes, fees and charges for 2018 - annexes

• Law 227/2015 (Missing) Tax Code - Title IX
• Law 207/2015 (Missing)

• Tax Procedure Code
• H.G 1/2016 (Missing) Methodological Norms of the Tax Code
• Law 203/2018 of 20 July 2018 on measures to streamline the payment of fines
• HCLs de minimis schemes: 1005/2020, 1007/2020, 1008/2020, 1006/2020

• HCL 806/2015 - Regulation on the establishment of the conditions for granting the tax exemption facility for building tax historical monuments or located in protected built areas classified on the List of Historical Monuments approved by the Ministry of Culture - Files: h806_15, h806_15a, h806_15a1.1, h806_15a1.2, h806_15a.1.3, h806_15a1.4, h806_15a1.5

• HCL no. 716/2014 on the approval of some measures to grant tax facilities for investments made in industrial parks in the municipality of Oradea - Files: h716_14, h716_14a, h716_14a1, h716_14a2

• HCL no. 908/2014 on the approval of the local de minimis aid scheme for stimulating investments that promote local development by increasing employment in the municipality of Oradea - Files: h908_14, h908_14a, h908_14a1, h908_14a2, h908_14a3, h908_14a4, h908_14a5, h908_14a6, h908_14a7

• HCL no. 1282/2018 on the approval of the local de minimis aid scheme for taxpayers of the local budget of the Municipality of Oradea who benefit from the tax reduction on buildings used by IT entities - Files: h1282_18, h1282_18 a1, h1282_18 a1.1, h1282_18 a2, h1282_18 a3, h1282_18 a4, h1282_18 a5