'Celibacy Tax': Romania's Controversial Levy on Childless Citizens

Romania implemented a controversial policy, often referred to as the 'celibacy tax,' which required childless citizens to pay an additional sum to the state for more than two decades. This measure, aimed at encouraging procreation, was a significant feature of the country's social and economic policy during the communist era.

The policy began in 1967 under State Council Decree 1.086, which increased income tax for childless individuals. This initial increase was not directly applied to salary but rather as an addition to the calculated tax owed. For workers and assimilated categories, the tax was raised by 10% for monthly taxable incomes between 801 and 2,000 lei, and by 20% for incomes exceeding 2,000 lei.

In 1977, the system underwent a transformation. The salary taxation system was changed, and the previous tax increase was replaced by a distinct, fixed monthly contribution. This contribution was levied on childless individuals aged 25 and over, whether married or not. The amount varied based on the individual's wage scale, with higher earners paying more.

For example, an employee with a base salary of 2,000 lei paid 80 lei monthly, while someone earning over 8,000 lei paid 550 lei. The contribution was due starting the month the individual turned 25 and ceased the month after they became a parent.

Several exceptions existed, exempting individuals who had lost children, those with disabilities of the first or second degree, and married individuals whose spouses had children from previous relationships or outside of marriage. The system was eventually abolished in 1991, marking the end of this unique fiscal policy.