The calculation of the sanitation tax for individuals is based on the declaration regarding the establishment of the sanitation tax for individuals, which must be submitted within 30 days from the date of acquiring the property or from the occurrence of any changes regarding the number of people living in the property.

Payment of the sanitation tax is made in two equal installments:

-by March 31

-by September 30

Individuals or legal entities who pay the sanitation tax in advance by March 31, for the entire current year, will benefit from a 10% discount.

For failure to pay the tax by the announced deadlines, taxpayers owe late payment penalties of 1% for each month or fraction of a month, starting from the day immediately following the due date and until the date the owed amount is settled, inclusive.

! For individuals, the owed tax will be recalculated in situations where they present supporting documents (proof that they no longer reside in the commune, proof of residing in a high school/university dormitory, proof of being away from the locality by a work contract of at least 6 months).