Tax exemptions and reductions
The category of taxpayers who receive exemptions from taxes and duties.

INDIVIDUALS - BENEFICIARIES OF LAW 118/1990 AND 189/2000

The normative measure that establishes the tax exemption:

Law 571/2003 on Tax Law with amendments and the following additions
The types of taxes/rates/duties from which they are exempt;
Tax on buildings;
Tax on real estate owners or lessors;
Tax on vehicles;
Residential tax;
Tax on garages located on state or private land (Constanta);
Access tax to the resort town of Mamaia for vehicles with Constanţa County licence plates;
Hotel tax (note: the spouse staying together with the exempt person)

Notes:
In the case of buildings, land or vehicles, the full tax exemption applies to property owned by husband and wife;
The tax on land/buildings applies only to the building at the residential address;
Exemption from vehicle tax applies only to a vehicle of one's choice;
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