Regimes: 5
Impunerea pe bază de norme de venit (activități independente)
OpenFor the self-employed
10% on a fixed annual income norm, regardless of actual income.
Details
- Who
- Individuals with independent activities (PFA, sole proprietorships) other than liberal professions, in activities on the Ministry of Finance list, whose gross income in the previous year did not exceed the equivalent of EUR 25,000.
- How it works
- 10% tax on the annual income norm set by the regional finance directorate (at least 12 minimum wages), regardless of actual income. CAS 25% on a chosen base of at least 12 minimum wages (24 if income reaches 24) where income reaches 12 minimum wages; CASS 10% on the norm, capped at 72 minimum wages.
- How to opt in
- The activity must be on the Ministry of Finance list; the option is declared in the Declarația unică.
- Limits and risks
- Not available for liberal professions; if the previous year's gross income exceeded the equivalent of EUR 25,000, the real system applies from the next year. CAS and CASS are paid separately.
- Legal basis
- Codul fiscal (Legea nr. 227/2015), art. 69, 69^2, 148, 170
- Checked
- 4 November 2026
Venituri din drepturi de proprietate intelectuală
OpenFor the self-employed
60% of the income is taxed (40% flat cost allowance); the payer withholds a final 10% tax.
Details
- Who
- Authors, inventors and other right holders receiving royalties or fees for intellectual property rights from legal entities.
- How it works
- Net income is gross minus a 40% flat cost allowance; the payer withholds a final 10% tax. CAS and CASS follow the rules for independent income (thresholds of 12 / 6 minimum wages).
- How to opt in
- Automatic when paid by a legal entity; any additional contributions go through the Declarația unică.
- Limits and risks
- CAS is due if net income reaches 12 minimum wages, CASS if it reaches 6 minimum wages.
- Legal basis
- Codul fiscal, art. 70, 72, 148, 170
- Checked
- 4 November 2026
Venituri din activități agricole impuse pe bază de norme de venit
OpenFor the self-employed
Income set by norms per hectare / head / bee colony, taxed at 10%; within the areas and herd sizes set by the Code — tax-free.
Details
- Who
- Individuals (not PFAs) growing listed crops or keeping listed animals and bees and selling the produce in its natural state.
- How it works
- Income is set by norms per hectare / head / bee colony and taxed at 10%; within the areas and herd sizes set by the Code it is not taxable.
- How to opt in
- The income is declared in the Declarația unică; no PFA is required.
- Limits and risks
- Only for selling produce in its natural state, without processing; social contributions follow the general rules.
- Legal basis
- Codul fiscal, art. 103–107
- Checked
- 4 November 2026
Scutirea de impozit pe venit pentru activitatea de cercetare-dezvoltare și inovare
OpenFor employees
Exemption from the 10% income tax on pay for R&D project work, up to the personnel costs in the project budget.
Details
- Who
- Employees included in the team of a research, development and innovation project (GO 57/2002) with defined result indicators.
- How it works
- Pay for project work is exempt from the 10% income tax up to the personnel costs in the project budget; a separate payroll per project is required. The provision does not exempt from CAS, CASS or CAM.
- Duration
- For the time you are on the project team.
- How to opt in
- Applied by the employer through a separate payroll for each project.
- Limits and risks
- Does not exempt from CAS, CASS or CAM.
- Legal basis
- Codul fiscal, art. 60 pct. 3
- Checked
- 4 November 2026
Scutirea persoanelor cu handicap grav sau accentuat
OpenOther
Income tax exemption on wages, self-employment, intellectual property, pensions and agricultural income.
Details
- Who
- Persons with a severe or accentuated disability (handicap grav sau accentuat).
- How it works
- Exemption from income tax on wages, independent activities, intellectual property, pensions and agricultural income.
- How to opt in
- Give the payer (employer, pension office) the valid certificate of the disability degree.
- Limits and risks
- The exemption covers income tax only; social contributions follow the general rules.
- Legal basis
- Codul fiscal, art. 60 pct. 1
- Checked
- 4 November 2026
DoubleTaxation