Buying Property in Romania as a UK National in 2026

1. Can UK Citizens Buy Property in Romania in 2026?

Yes — but not on the same terms as before Brexit. UK citizens can purchase buildings — apartments, houses (the structure itself), offices, shops, and commercial units — on exactly the same terms as Romanian nationals. There is no foreign-buyer surcharge, no additional tax, and no special permit required for building purchases.

The complication arises with land. Before Brexit, UK citizens benefited from the EU regime: full rights to acquire land on the same conditions as Romanian nationals. After Brexit, the UK is no longer an EU or EEA member state. UK citizens are now classified as third-country nationals under Law No. 312/2005. This means that the automatic right to purchase land — including the land under a house, urban development plots, and agricultural land — no longer applies.

A UK citizen who also holds EU or EEA citizenship (through, for example, Irish, French, or other EU nationality) can purchase land directly under that citizenship. Romanian residency alone does not override the third-country land restriction. Dual UK-EU citizens should use their EU passport for the transaction.

2. How Brexit Changed the Position of British Buyers

The practical impact is concentrated on one issue: land. Every other aspect of the transaction — taxes, fees, notarial procedure, registration, rental rights — is identical for UK citizens and EU citizens. The Brexit change is significant but narrow: it affects the structure of transactions involving land, not the ability to invest in Romanian property generally.

3. Buildings Versus Land: The Core Distinction

An apartment purchase transfers the unit, a share of common parts, and an accessory share of the land under the building. This accessory land share generally follows the apartment automatically in standard notarial practice. A house purchase, by contrast, typically includes a separately registered land parcel — and this is where the restriction applies. A parking space may be a separate cadastral unit with a land component. Before any deposit, the buyer’s lawyer must check the Land Book and the cadastral documentation to confirm exactly what rights are being transferred and whether the buyer can legally receive them.

4–5. Buying an Apartment and Buying a House

Apartments: a standard apartment purchase by a UK national is structurally identical to a purchase by any other foreign buyer. The buyer acquires the apartment unit with its accessory land share. No SRL is needed. The buyer should verify the specific cadastral structure — is the apartment registered as a self-contained unit? Does the Land Book confirm the accessory land share? — but in the vast majority of cases, this is straightforward.

Houses and villas: a house almost always includes a separately registered land parcel. The UK buyer cannot acquire this land directly in their personal name under the post-Brexit third-country regime. The practical solution is to purchase through a Romanian SRL. The ownership structure must be decided before signing any preliminary contract. Additional house-specific checks include: land boundaries versus cadastral plan, road access, utility connections, building permit coverage for all structures, and the urbanistic certificate for future construction rights.

6. Can a UK Citizen Buy Land Directly?

Under Law No. 312/2005, citizens of third countries may acquire land on the conditions established by international treaties, on the basis of reciprocity. Whether a specific arrangement between Romania and the UK permits direct land acquisition by British citizens — and for which categories of land — requires individual legal analysis.

In May 2025, the UK and Romania signed a new double tax convention. This is a tax treaty, not a property treaty — it addresses taxation of income and gains, not the right to acquire land. The existence of a double tax treaty does not, by itself, establish reciprocity for land acquisition purposes. The buyer’s Romanian lawyer should verify the current legal position for the specific transaction before any commitment.

In practice, the majority of UK buyers who need to acquire land in Romania since Brexit do so through a Romanian SRL — a well-established, transparent, and legally secure structure.

7. UK Nationals Under the Withdrawal Agreement

UK nationals who were lawfully resident in Romania before the end of the Brexit transition period (31 December 2020) may benefit from certain protections under the EU–UK Withdrawal Agreement. The Withdrawal Agreement primarily protects residency rights and related entitlements — its application to property acquisition rights (specifically land) is a matter of legal interpretation that depends on the individual’s circumstances, the type of property, and the specific rights claimed.

A UK national who was resident in Romania before Brexit and believes they may benefit from Withdrawal Agreement protections for property purposes should obtain a specific legal opinion before relying on this status for a land purchase. The Withdrawal Agreement should not be assumed to provide a blanket right to purchase land on EU-citizen terms without confirmation. The distinction between residency rights (clearly protected) and property acquisition rights (less clearly addressed) is legally significant and requires case-specific analysis.

8. Agricultural and Forest Land

Agricultural land (extravilan) and forest land are the most regulated categories. Even when acquired through an SRL, agricultural land sales trigger mandatory pre-emption rights: co-owners, neighbouring farmers, tenants, and the Romanian state must be offered the property first. The procedure adds 4–8 weeks minimum to the transaction timeline. Forest land carries additional environmental obligations. For UK buyers interested in rural property, vineyards, or agricultural investment, the SRL structure combined with thorough legal guidance on the pre-emption procedure is essential.

9. Buying Through a Romanian SRL

A UK citizen can establish a Romanian SRL as sole shareholder and sole administrator. The SRL, as a Romanian legal entity, can acquire any type of property — apartments, houses, urban land, agricultural land, commercial property — without the third-country restriction. Formation costs: approximately €500–€1,500; timeline: one to two weeks. Ongoing obligations: monthly or quarterly accounting (€1,000–€3,000/year), annual tax filing, UBO disclosure, and compliance with Romanian corporate law. The SRL is a legitimate and widely used ownership vehicle — not a loophole. It should be used when the transaction requires it (land) or when it offers genuine tax or structural advantages (multiple investment properties, commercial rental).

10. Personal Ownership Versus SRL

10–11. Banking, Fund Transfers, and Source of Funds

International transfers from UK banks to Romanian banks are standard and face no special restrictions. The buyer should: notify the receiving bank of the planned transfer; prepare source-of-funds documentation (bank statements, employment records, property sale contracts, investment statements, inheritance documentation); use a specialist FX provider for the GBP-to-EUR conversion (retail bank spreads can cost 1–2.5% of the transfer value — on a €150,000 purchase, that represents £1,500–£3,750 in avoidable cost); and allow adequate time for the transfer to arrive before the signing date. A Romanian bank account is not legally required but simplifies ongoing payments. UK banks generally process Romanian property-related transfers without difficulty, though standard AML/KYC questions apply.

Currency risk is a real consideration for UK buyers. The GBP/EUR exchange rate fluctuates — a movement from 1.18 to 1.12 (approximately 5%) on a €150,000 purchase changes the sterling cost from £127,000 to £134,000. Locking the exchange rate through a forward contract with an FX specialist — rather than converting at the spot rate on the day of the notary signing — is a common risk management tool. The lease or rental income received in EUR and later converted to GBP also carries ongoing exchange rate exposure throughout ownership.

12. Can a UK Buyer Obtain a Romanian Mortgage?

Romanian banking law does not prohibit mortgage lending to UK nationals. Practical availability depends on the specific bank’s non-resident lending policy, the buyer’s income documentation, and the currency of income versus the loan. Non-residents typically face higher down payment requirements (25–35%). Some Romanian banks have specific products for non-resident buyers; others do not lend to non-residents at all. The buyer should explore mortgage availability early in the process. A UK-based mortgage on an overseas property is also worth investigating — some international lenders offer products secured against foreign property.

13–14. NIF, Documents, and Apostille

A UK buyer needs a Romanian NIF from ANAF. Required documents include: valid UK passport; NIF; marital status certificate or statutory declaration; spousal consent where applicable; source-of-funds documentation; and, for remote purchase, a notarial power of attorney. UK documents must bear an apostille (the UK is a Hague Convention member — apostilles are obtained from the UK Foreign, Commonwealth & Development Office) and be accompanied by a certified Romanian translation. The power of attorney can be notarised by a UK solicitor or notary public, apostilled, and translated.

15–17. Due Diligence, Contract, and Notarial Signing

The buyer’s independent Romanian lawyer should conduct: Land Book verification (current owner, encumbrances, mortgages, court orders, third-party rights); chain of ownership analysis (particularly important for properties with restitution history); building permit and completion certificate check; cadastral compliance (area, layout, and boundaries match the registered description); homeowners’ association records (no outstanding debts, no pending major assessments); fiscal certificate from the local tax authority (no outstanding property tax); and — for new-build purchases — developer verification including Nordis Law (2025) compliance, land ownership, building permit validity, and financial stability.

The preliminary contract should include: clear identification of all transferred rights (building, land, parking, storage); the deposit amount and its legal characterisation (avans versus arvună); a condition confirming that the buyer can legally acquire all components (including the land); adequate time for due diligence and document preparation; and the deadline for the final notarial contract. The buyer should receive and review a draft of the contract in English before the signing date.

The final sale-purchase agreement is signed before a Romanian notary, with an authorised interpreter present (mandatory if the buyer does not speak Romanian). The notary obtains a fresh Land Book extract, verifies identities, reads the contract, collects fees and taxes, and submits the transfer for registration. The buyer receives the keys and signs a handover protocol recording the property’s condition and meter readings.

18–19. Purchase Costs and Annual Taxes

Transaction costs: VAT (5% or 19% for new-build); notary fees (€500–€1,500); land registry; legal due diligence (€500–€1,500); agency commission (2–3% + VAT); translation and apostille; bank transfer and FX fees; SRL formation if needed. Total: typically 6–12% above the purchase price. Annual costs: building tax, land tax, mandatory PAD insurance, supplementary insurance, homeowners’ association fees, and utilities. All rates are identical for UK and Romanian owners.

20. Rental Income: Romania and UK Tax

Romanian rental income is taxed at 10% on net income after a 20% fixed deduction (effective 8% on gross for long-term rental). CASS may apply if total passive income exceeds the threshold. In the UK, the owner must declare worldwide income including Romanian rental income on their UK Self Assessment tax return. Romanian tax paid is creditable against UK tax under the double tax convention, avoiding double taxation. The owner should maintain records of Romanian tax payments to support the foreign tax credit claim. The interaction between Romanian and UK tax — different deduction rules, different tax years, and the new 2025 convention — makes professional advice in both jurisdictions strongly recommended.

21. The UK–Romania Double Tax Convention

In May 2025, the UK published a new double tax convention with Romania. The convention addresses the taxation of income from immovable property (rental income taxable in Romania), capital gains on disposal of immovable property (taxable in Romania), and the mechanism for relief from double taxation (credit method). Before relying on specific provisions, the owner must verify the convention’s entry into force date and the tax periods to which it applies — a signed but unratified convention may not yet be operative. The convention does not address property ownership rights — it is a fiscal instrument, not a property-law treaty.

UK Capital Gains Tax (CGT) applies to disposals of overseas property by UK tax residents. The Romanian transfer tax (1% or 3%) paid on the sale may be creditable against UK CGT under the convention. The base cost for CGT purposes is calculated in GBP at the exchange rate on the date of acquisition — meaning that GBP/EUR exchange rate movements can create or increase a taxable gain even if the property’s EUR value has not changed. UK buyers should retain all purchase documentation, improvement receipts, and exchange rate records for future CGT calculations.

22. Selling the Property and Repatriating Proceeds

When selling, the UK owner pays Romanian transfer tax: 1% (ownership exceeding three years) or 3% (three years or less) if personally owned; or corporate tax on the gain plus dividend tax if owned through an SRL. Agency commission (2–3% + VAT) and notary costs apply. Sale proceeds can be transferred to the UK without capital controls — Romania permits free repatriation of legitimate property sale proceeds. The transferring bank will require documentation: the sale contract, proof of original purchase, and tax payment confirmation.

In the UK, the seller must report the disposal for Capital Gains Tax purposes. UK CGT is calculated in GBP: the base cost is the GBP equivalent of the EUR purchase price at the exchange rate on the date of acquisition, and the proceeds are the GBP equivalent at the date of disposal. Exchange rate movements between purchase and sale can create or increase a taxable gain even if the property’s EUR value is unchanged. Romanian transfer tax paid is creditable against UK CGT under the double tax convention. The seller should retain all original purchase documentation, improvement receipts, and exchange rate records. The UK annual exempt amount (if available) and applicable CGT rates (18% or 24% for residential property in 2025/26) should be factored into exit planning. Professional UK tax advice is essential.

23. Does Buying Property Provide Romanian Residency?

No. Property ownership does not grant a visa, residence permit, or the right to live in Romania. Since Brexit, UK citizens are third-country nationals for immigration purposes and must obtain a residence permit through the standard procedure — based on employment, business, study, family reunification, or another qualifying purpose. A UK national who was lawfully resident before the end of the transition period may hold a Withdrawal Agreement residence document — but this is based on pre-existing residency, not on property ownership.

24. Common Mistakes by British Buyers

• Assuming post-Brexit rules are the same as before. UK citizens are now third-country nationals for land acquisition purposes.
• Buying a house without analysing the land component. A house includes land — determine the ownership structure before any deposit.
• Assuming Romanian residency grants land rights. Residency does not override the third-country land restriction.
• Not using a specialist FX provider. Retail bank GBP/EUR conversion spreads cost 1–2.5% of the transfer value.
• Creating an SRL without a tax comparison. The SRL carries ongoing compliance costs and higher property tax rates.
• Paying a deposit before due diligence. Legal verification must come before financial commitment.
• Not declaring Romanian income in the UK. UK tax residents must report worldwide income including Romanian rental and capital gains.
• Ignoring UK Capital Gains Tax on disposal. UK CGT applies to the sale of overseas property — and is calculated in GBP, creating currency-driven gains.
• Treating property ownership as a residency pathway. Ownership does not grant residency — the two are legally independent post-Brexit.

25. Step-by-Step Purchase Procedure

Frequently Asked Questions