In Romania the tourist accommodation tax is called Taxa Hoteliera Locala. Tourists under the age of 18 are exempt.
Effective 01 January 2012 the hotel tax situation in Romania changed, becoming standardised. Following a new regulation in Romania's Fiscal Code, designed to "equalize hotel tax value nationally", news stories reported that the hotel tax would "drop down to 1% for the whole country". The amendment is part Ordnance 30/2011 regarding the amending of Law 571/2003.
Hitherto the tax ranged from 0.5% to 5%, and was decided by each municipality, regardless of hotel grade, with city municipalities generally charging a per night levy and resort municipalities levying the tax on the first night only. Somewhat ironically for most of 2011 Bucharest had scrapped its' 3% tax in an attempt to stimulate the tourist industry.
This tax is charged in addition to Taxa pe Valoare Adăugată (VAT), currently 24%.