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1. Individuals
1.1 Personal Income Tax
Personal income tax applies to all incomes obtained by Romanian residents from sources within or outside Romania. Non-residents are taxable on their income derived from Romania.
1.1.1 Rates
| Standard Tax Rate |
10% |
1.1.2 Taxable Income
1.1.3 Exempt Income
1.1.4 Deductible Expenses/Allowances
1.2 Social Security Contributions (SIC)
1.2.1 Taxpayers
- Resident and non-resident individuals that are employed in Romania, self-employed individuals, freelancers and others;
- Retired persons with retirement allowances above RON 2.000;
- Employers (including public entities).
1.2.2 SIC Rates
1.2.3 SIC Rates for Self-Employed Persons
Notes:
1 If the obtained incomes are over 48.600 / 97,200 LEI per year.
2 Minimum ceiling – 24.300 LEI, Maximum ceiling 291.600 LEI.
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