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Title page 1

Contents 6

Foreword 4

Acknowledgements 5

Executive summary 10

Reader's guide 13

1. Scope, design, and governance of environmental taxation in Romania 14

1.1. The role of GHG emissions and air pollution in Romania 15

1.1.1. GHG emissions 15

1.1.2. Air pollution 17

1.2. Legal framework on GHG emissions and air pollution 21

1.2.1. Legislative and strategic framework on GHG emissions in Romania 21

1.2.2. Strategic and legislative framework on air pollution in Romania 29

1.3. Responsibilities across levels of government 34

1.3.1. Stationary sources: Energy use in residential buildings 34

1.3.2. Non-stationary sources: Road transport 36

1.4. The role of environmental taxes related to GHG and air pollution emissions 38

1.4.1. Stationary sources: Energy use in residential buildings 40

1.4.2. Non-stationary sources: Road transport 44

References 49

Notes 55

2. Assessing Romania's tax framework for residential buildings 57

2.1. Setting the scene 58

2.1.1. GHG emissions 58

2.1.2. Air pollution 62

2.1.3. Common considerations and co-benefits of emission reductions in the building sector 63

2.2. A tax framework for residential buildings applied to Romania 65

2.2.1. Building acquisition 66

2.2.2. Building holding 66

2.2.3. Building disposal 69

2.2.4. Interactions among tax bases and rates in the building sector 69

2.3. Investment barriers and market failures linked to energy use in residential buildings 70

2.3.1. Externalities related to energy use 71

2.3.2. Market failures from land use 72

2.3.3. Barriers to energy efficiency and energy switching investments 72

2.4. Tax policy objectives in the residential building sector 75

2.4.1. Tax policy to internalise the external cost of emissions from buildings 75

2.4.2. Tax policy to reach environmental goals: the role of behavioural effects 79

2.4.3. Equity considerations relating to pricing energy use in residential buildings 81

2.4.4. Tax policy to raise revenue 83

2.4.5. The existence of several market failures in the building sector calls for a policy mix 85

2.5. Aligning Romania's tax framework with environmental tax policy principles 90

2.5.1. Taxation of energy use and GHG emissions 90

2.5.2. Taxation of energy use and air pollution 92

2.5.3. Other considerations related to the taxation of energy products 93

2.5.4. Taxation of buildings and equipment 93

References 94

Notes 103

3. Modelling environmental tax reform in residential buildings 105

3.1. Description of the model 106

3.2. Description of policy scenarios 108

3.2.1. Policy Scenario 1: Introduction of the EU ETS2 109

3.2.2. Policy Scenario 2: EU ETS2 + Excise tax reform 109

3.2.3. Policy Scenario 3: EU ETS2 + Excise tax reform + Air pollution tax 110

3.3. Results 111

3.3.1. Environmental impact 112

3.3.2. Fiscal impact 114

3.3.3. Distributional impact 116

3.4. Key findings and strategic recommendations from the modelling exercise 117

References 119

Notes 121

4. Assessing Romania's tax framework for road transport 122

4.1. Setting the scene 124

4.1.1. Growing GHG emissions and air pollution due to increased car ownership and traffic 124

4.1.2. Revenue consideration 129

4.2. Market failures in road transport and barriers to clean vehicle uptake 129

4.2.1. Externalities and external cost estimates 130

4.2.2. Barriers to the uptake of clean vehicles 134

4.2.3. Transport infrastructure 136

4.3. A tax framework for road transport applied to Romania 136

4.3.1. Energy taxes 137

4.3.2. One-off vehicle taxes and subsidies 139

4.3.3. Recurrent taxes on vehicles 142

4.3.4. Road use charges 142

4.4. Tax policy objectives in road transport 143

4.4.1. Revenue raising 143

4.4.2. Internalising externalities 145

4.4.3. Reaching environmental goals 148

4.4.4. Distributional impact of transport taxation 151

4.5. Aligning Romania's framework with environmental tax principles 153

4.5.1. Increase diesel taxes while mitigating potential impacts on affordability and fuel tourism 154

4.5.2. Reform vehicle taxation to encourage electric vehicle adoption while preserving fiscal space by reforming subsidies 156

4.5.3. Adjust road tolls for trucks and consider their extension to cars 158

4.5.4. Consider implementing local congestion charges or low emission zones in the main urban areas 159

4.5.5. Adopt complementary non-tax measures to strengthen public transport use, alleviate the burden on vulnerable population... 161

References 163

Notes 175

5. Modelling environmental tax reform for road transport 177

5.1. Description of the model 178

5.1.1. Vehicle turnover model for fiscal and environmental impact 178

5.1.2. Distributional impact model 182

5.2. Description of policy scenarios 182

5.3. Results 184

5.3.1. Fiscal impact 185

5.3.2. Environmental impact 186

5.3.3. Distributional impact 187

References 190

Notes 191

Annex A. Romania's environmental tax framework 192

Annex B. Detailed case studies in the residential building sector 195

Annex C. Review of price elasticities 197

Annex D. Simulation model 198

Annex E. Determining the optimal price 200

Annex F. Results with cross-price elasticities 203

Annex G. Evolution of air pollutants in Romania depending on the vehicle type 204

Annex H. Transport-related expenditures by deciles and location 205

Annex I. Funding of the SCF 206

Annex J. Intensity of EU regulations and directives 207

Annex K. Rates of domestic instruments 208

Annex L. Detailed scenario of tax policy reform for energy taxation 212

Annex M. Assumptions for the modelling 213

Annex N. Results from the distributional analysis 214

References 217

Notes 219

Tables 9

Table 1.1. Overview of Romania's legal and strategic frameworks on GHG emissions 22

Table 1.2. Key climate mitigation and clean energy transition targets and milestones 28

Table 1.3. The NRRP Transport Decarbonisation Targets 29

Table 1.4. EU-wide air quality standards - 'long-term' averages (one calendar year) 31

Table 1.5. Emission reduction commitments for Romania under the Directive (EU) 2016/2284 on the reduction of national emissions... 32

Table 1.6. Distribution of responsibilities across levels of government related to energy use in buildings, environment and taxation 35

Table 1.7. Distribution of responsibilities across levels of government related to the road transport 37

Table 1.8. Current tax policies applicable to the residential building sector in Romania as of November 2025 40

Table 1.9. Non-tax policies and laws applicable to the Residential Building Sector in Romania 42

Table 1.10. Current tax policies applicable in road transport in Romania as of November 2025 45

Table 1.11. Non-tax policies and laws applicable to the transport sector in Romania 48

Table 2.1. Overview of Romania's main frameworks on decarbonising the building sector 60

Table 2.2. Key milestones for residential buildings in Romania 60

Table 2.3. Selected policies and measures announced in the 2023 National Air Pollution Control Programme covering energy use... 63

Table 2.4. Base for the taxable value of the property tax on buildings in Romania (2025) 67

Table 2.5. Locality correction factor for the calculation of the property tax on buildings in Romania 67

Table 2.6. Identified barriers to energy renovation in residential buildings within Romania's Long-Term Renovation Strategy 74

Table 2.7. Policy options for overlapping ETS and carbon taxes 78

Table 3.1. Overview of the policy scenarios 109

Table 3.2. Taxation applicable to heating fuels and electricity for residential buildings 110

Table 4.1. Criteria for car taxation in selected European countries 147

Table 5.1. Tax policy scenarios 183

Figures 7

Figure 1.1. Over the past decade, progress in emission reduction has stalled 16

Figure 1.2. A large part of GHG emissions in Romania is made up of CO₂ 17

Figure 1.3. Romania's population is exposed to high levels of PM2.5 18

Figure 1.4. Air pollution concentration and population distribution across Romania 20

Figure 1.5. Air pollution reductions are modest (except for SOx) and their sources varies by pollutant 21

Figure 1.6. Climate mitigation and adaptation measures under the EU Green Deal 23

Figure 1.7. Romania's GHG emissions and EU Effort Sharing Regulation target 25

Figure 1.8. Existing EU framework covering energy use from the building sector 25

Figure 1.9. EU Air pollution Policy 30

Figure 1.10. PM2.5 concentration and population across Romanian Regions, 2010 and 2022 31

Figure 1.11. Air pollution trends and 2030 emission reduction commitment for Romania 33

Figure 1.12. Environmentally related tax revenue in Romania compared to the regional Benchmark 39

Figure 1.13. Energy taxation in Romania and other EU countries 46

Figure 2.1. CO₂ emissions and energy consumption from the residential building sector in Romania 59

Figure 2.2. Share of population by heating system and urbanisation 61

Figure 2.3. Energy retrofits are needed for Romania's building stock 64

Figure 2.4. Taxation of housing assets and their energy use over the asset lifecycle by tax basis 66

Figure 2.5. Investment barriers and externalities linked to energy use in residential buildings 71

Figure 2.6. Nominal carbon tax rates covering the building sector across EU countries, 2023 77

Figure 2.7. Effective carbon prices across energy sources in Romania's building sector, 2023 91

Figure 3.1. A simple methodology to estimate fiscal and environmental outcomes in the residential building sector 106

Figure 3.2. Energy use in the baseline scenario for Romania 107

Figure 3.3. Romanian energy prices across policy scenarios in 2030 111

Figure 3.4. Impact of policy scenarios on energy use in 2030 112

Figure 3.5. Impact on CO₂ emissions across policy scenarios 113

Figure 3.6. Impact on PM2.5 emissions across policy scenarios in Romania 113

Figure 3.7. Impact on PM2.5 emissions across policy scenarios 114

Figure 3.8. Fiscal impact across policy scenarios in Romania (as % of 2024 GDP) 115

Figure 3.9. Average net energy expenditures related to residential buildings before and after the tax reform by income deciles in Romania 116

Figure 3.10. Average net energy expenditures before and after the green tax reform by income deciles and household location in Romania 117

Figure 4.1. Distribution of road transport emissions in Mt CO₂e by fuel and by vehicle type in Romania from 1989 to 2021 125

Figure 4.2. Air pollutants emissions in Romania and EU targets 125

Figure 4.3. The motorisation rate is increasing as more households can afford a car 126

Figure 4.4. The car fleet is ageing and the share of diesel cars increasing 127

Figure 4.5. Transport and energy tax related revenue in Romania and selected countries in 2023 129

Figure 4.6. Average external cost per type of vehicles in the road transport sector 134

Figure 4.7. Tax instruments and subsidies available in road transport, by their respective base 137

Figure 4.8. Diesel cost in Romania and selected neighbouring countries in 2025 138

Figure 4.9. Budget and number of new vehicles financed by the Rabla programs 140

Figure 4.10. Variation of the tax by age and car's characteristics for the vehicle tax in Slovenia 141

Figure 4.11. Car ownership taxation for typical car models in the EU in 2022 142

Figure 4.12. Diesel and gasoline taxes before and after the tax reform in Lithuania and Poland 155

Figure 5.1. A simple model of the car fleet to estimate fiscal and environmental outcomes in road transport 178

Figure 5.2. Annual tax payments and reform impacts for medium-sized cars (in EUR) 184

Figure 5.3. Fiscal impact across policy scenarios in Romania over time relative to the 2025 baseline, 2025-2030 185

Figure 5.4. Impact on GHG and NOx emissions across policy scenarios in Romania over time, 2025-2030 187

Figure 5.5. Average net energy expenditures for automotive fuels as a share of household income, by income deciles 188

Figure 5.6. Average net energy expenditures for automotive fuel as a share of household income, by household size and location 189

Boxes 61

Box 1. Different space heating systems in Romania 61

Box 2. Energy price elasticities in the residential building sector 80

Box 3. Innovative Approaches to Targeting Energy Support Measures 82

Box 4. Tax avoidance and illegal logging in Romania 84

Box 5. Country practice: The Swedish policy mix to reduce emissions from residential buildings 85

Box 6. Country practice: The Greek policy mix to reduce emissions from residential buildings while supporting low-income households 87

Box 7. Country practice Example: Air Protection Programme in Kraków, Poland 89

Box 4.1. Determinants of CO₂ emissions in the road transport sector 131

Box 4.2. Country practice: Purchases taxes based on air pollution level 141

Box 4.3. Main determinants of the elasticity of road-transport related energy demand to energy cost 149

Box 4.4. Country practice: Austria's national ETS and compensation measures in the road transport sector 153

Box 4.5. Country practice: Excise tax reform in Italy 154

Box 4.6. Country practice: Lithuania excise tax reform and Slovenia carbon tax 155

Box 4.7. Country practice: Bulgaria annual motor vehicle tax 156

Box 4.8. The French social leasing and retrofit programs 157

Box 4.9. Country practice: French bonus-malus 158

Box 4.10. Country practice: German road toll 159

Box 4.11. Country practice: Stockholm congestion tax 160

Box 4.12. Country practice: Polish low emission zones 161

Box 4.13. Country practice: German 9-Euro-Ticket subsidy for public transport 162

Box 5.1. Data inputs for the model 180

Box 5.2. A framework for the fiscal impact evaluation 181

Box 5.3. Estimating distributional impact of energy taxes and subsidies 182

Annex Tables 9

Table A A.1. List of green taxes and fees in Romania 192

Table A B.1. The Ecobonus: A tax deduction scheme for energy efficiency in Italy 195

Table A B.2. French carbon tax: A component of excise taxation 196

Table A C.1. Average energy product elasticities 197

Table A E.1. Heterogenous social cost of air pollution across Romanian cities 202

Table A I.1. Estimated revenues from ETS2 for the SCF for the 2028-2032 period in billions 206

Table A J.1. Euro emission standard for passenger cars and commercial vehicles with a mass in running order up to 1280 kg 207

Table A J.2. Euro emission standard for heavy-duty trucks and busses 207

Table A J.3. CO₂ emission performance standards in gCO₂/km 207

Table A K.1. Intensity of the Rabla scheme 208

Table A K.2. Intensity of VAT 208

Table A K.3. Intensity of excise taxes 208

Table A K.4. Automotive fuel support 208

Table A K.5. Intensity of the luxury car tax 209

Table A K.6. Intensity of the motor vehicle tax before 2026 209

Table A K.7. Intensity of the motor vehicle tax for cars starting from 2026 209

Table A K.8. Intensity of the vignette 210

Table A K.9. Intensity of the road use tax (TollRo) 211

Table A L.1. Energy taxation - Baseline 212

Table A L.2. Energy taxation - Scenario 1 212

Table A L.3. Energy taxation - Scenario 2 212

Table A N.1. Descriptive statistics on the automotive fuel expenditures reported in 2015 214

Annex Figures 8

Figure A E.1. Impact of different carbon prices on CO₂ emissions and PM2.5 emissions in Romania 201

Figure A F.1. Impact on CO₂ emissions across policy scenarios with cross-price elasticities 203

Figure A F.2. Impact on PM2.5 emissions across policy scenarios with cross-price elasticities 203

Figure A G.1. Change in the level of four air pollutants by vehicle types between 1990 and 2022 in Romania 204

Figure A H.1. Households' expenditures by location and quintiles in Romania and selected EU countries in 2015 205

Figure A M.1. Evolution of energy consumption and GHG emissions in the road transport sector according to Romania long term strategy 213

Figure A N.1. Variation of the share of expenditures by deciles and energy type 214

Figure A N.2. Variation of the share of expenditures by location and energy type 215

Figure A N.3. Variation of the share of expense by household size and energy type 215

Figure A N.4. Variation of the share of expense by household size and income decile 216

Figure A N.5. Variation of the share of expenditures by location and income deciles 216

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