Personal income tax regarding incomes from salaries is governed by the Fiscal Code (Law 227/2015).
At this moment, incomes obtained by individuals are taxed with 10%.
Exemption from the taxation Romanian State established as income tax free several categories of employees:
IT specialists — the tax exemption is a highly documented process and must respect a certain strict set of provisions.
Employees with disabilities — the tax exemption is granted only under strict conditions verified by Romanian medical system. Employees who work in Research and Development (R&D) or Technological Development field — the tax exemption is granted if certain conditions are met as per law provisions. Employees carrying out activities on the basis of labour contract concluded for a period of 12 months with Romanian legal entities carrying out seasonal activities provided by the law on the tax specific to certain activities, for one year. Employees who work in construction field, for period 01.01.2019 — 31.12.2028 inclusive, if certain conditions are according to the law in force.
Шах и мат.
Personal income tax
Personal income tax regarding incomes from salaries is governed by the Fiscal Code (Law 227/2015).
At this moment, incomes obtained by individuals are taxed with 10%.
Exemption from the taxation
Romanian State established as income tax free several categories of employees:
IT specialists — the tax exemption is a highly documented process and must respect a certain strict set of provisions.
Employees with disabilities — the tax exemption is granted only under strict conditions verified by Romanian medical system.
Employees who work in Research and Development (R&D) or Technological Development field — the tax exemption is granted if certain conditions are met as per law provisions.
Employees carrying out activities on the basis of labour contract concluded for a period of 12 months with Romanian legal entities carrying out seasonal activities provided by the law on the tax specific to certain activities, for one year.
Employees who work in construction field, for period 01.01.2019 — 31.12.2028 inclusive, if certain conditions are according to the law in force.
Origin:
accace.com/...ax-guideline-for-romania