- For revenues from prizes:
- Incomes derived from prizes in money and/or in kind, that are below the established non-taxable amount of RON 600 obtained by the taxpayer for each prize.
- Tax on income from transfer of real estate properties from the personal patrimony
The tax shall not be payable in the following instances:
a) upon acquiring the ownership right over any sort of lands and constructions, by the restoration of the ownership right pursuant to special laws;
b) upon acquiring the ownership right as donation among relatives and in-laws up to the 3rd degree inclusive, as well as among spouses.
c) For the transfer of ownership right by inheritance, if the succession is debated and completed within 2 years time from the date when the author of succession died.
- For investments :
- income distributed to members of Mutual Aid Houses based on the social fund owned;
- incomes from the first trading of the stocks issued by the "Property" Fund, by the natural persons to whom such stock were issued, under the terms of Titles I and VII of the Law No 247/2005 on the reform in the field of property and justice, as well as adjacent measures, as amended and supplemented.
- incomes realised from the holding or trading of state securities and/or of bonds issued by administrative and territorial units.
- For agricultural, forestry and fish-breeding activities
- Incomes made by natural persons with serious or pronounced handicap;
- Incomes derived by the natural persons/members of associations without legal personality from the capitalisation of the following products in their natural state:
a) products collected from the wild flora, other than the wood mass. In case of wood mass there shall be non-taxable incomes only the incomes derived from the exploitation and capitalisation thereof in maximum volume of 20 cubic metres/year from the forests owned by the taxpayers;
b) products captured from wildlife, except for those made from commercial fishing activity subject to taxation according to the provisions of Chapter II "Incomes from independent activities".
- Incomes derived from agricultural activities within the limits set for vegetable products and animals.
- Incomes derived from operation of natural pastures and meadows shall not be taxable incomes.
- In case of natural persons/members of associations without legal personality, the cultivation of land with gramineous and leguminous fodder for green mass production used as fodder for animals held by those taxpayers for which income is determined based on income norms and on those which generate non taxable income.