Law 199/2025: the annual indexation of the judicial stamp tax.

Law 199/2025 was published in the Official Gazette on 14 November 2025 and introduces a single structural change to Emergency Ordinance 80/2013: the automatic indexation of the calculation base. The mechanism takes effect from 1 January 2026 and applies to all payments made from that date.

The mechanism is simple: every year, on 1 January, each fixed value in the annex to OUG 80/2013 is multiplied by the inflation rate published by the National Institute of Statistics for the previous year. The rate is calculated as the annual average of the consumer price index and is officially published by 15 January of the year of application.

For payers, indexation means that the tax for the same action increases marginally year on year, in step with inflation. For example, if the National Institute of Statistics publishes inflation of 5% for 2025, a 200 Lei fee for divorce by agreement becomes 210 Lei from 1 January 2026. The percentage brackets stay the same — only the fixed values update.

The Sigilia catalogue updates automatically on 1 January of each year, based on the rate published by the National Institute of Statistics. You do not need to check the new values yourself; the calculator applies the correct rate for the date of payment. Payments made before 1 January follow the old values, payments made after follow the indexed values.

Indexation is a quiet reform, but a useful one. Under the previous form of OUG 80/2013, the fixed values stayed unchanged for years and eroded against inflation. Law 199/2025 closes that gap and brings the judicial stamp tax in line with economic reality.