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Generic Tax Name Personal income tax - Independent activities
Tax name in the national language Impozit pe venituri din activitati independente
Tax name in English Tax on revenues from independent activities
Member State RO-Romania
Tax in force since 1990/03/05
If abolished, date on which the tax ceases to apply
Business version date 2012/01/01
Version date 2012/02/22
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other
Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other
Social security contribution Employers
Employees
Other
 
Legal base

The 2nd and the 10th Chapter of the 3rd Title of the Fiscal Code, approved by Law no. 571/2003 with subsequent amendments and completions.
 
Who sets
The tax rate is set by



The tax base is set by



The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Romania.
 
Taxpayers
Domestic-source income of non-residents is Taxed
Not Taxed
Comments
Employment incomes of married couples are Taxed jointly
Taxed separately
Comments

Comments
  • Resident natural persons.
  • Non resident natural persons that carry out independent activities in a permanent headquarter in Romania.
 
Tax object and basis of assessment
As general rule, taxable income under personal income tax includes























Comments
Income considered Domestic income
Worldwide income (subject to double-tax relief)
Comments
Benefits in kind
The following benefits in kind are usually (partially or fully) taxable












Comments

Comments

Incomes from independent activities. The independent activities include commercial activities, free professions and intellectual property rights, realized individually and/or in the form of an association, including incomes from adjacent activities.

 

 

The basis of assessment is the net income based on income norms or on real income or on standard rate of expenditure.
 
Deductions, Allowances, Credits, Exemptions
Deduction for professional expenses.
The deduction is:





Comments
Deductions from the tax base
The following items are usually (partially or fully) deductible

















Comments
Allowances
The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents
Comments
Credits
The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents
There are tax credits for:

















Comments
Losses
Losses can be
Carried-forward for Indefinite
 Years
Carried-back for Indefinite
 Years
Transferred to spouse or partner
Comments
Exemptions
The following income is exempted from income tax























Comments

Comments

 
Rate(s) Structure
The following personal income tax rates apply to aggregate annual income (allowances not included)
Bracket 1 From   EUR/Natcur
To   EUR/Natcur
Rate: 16.00 %
Comments
Regional taxes
Regional taxes are (rate in capital region) A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments
Local/municipal taxes
Local taxes are (rate in capital city) A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments
Special surcharges
There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments
Separate taxation
Separate taxation applies to the following items: Employment income
Income from business or self-employed activities
Income from sport and entertainment activities
Benefits in kind (company car, meal cheques, etc)
Pension income
Owner-occupied immovable property
Dividends
Interests from government bonds
Interests from corporate bonds
Interests from special saving accounts
Interests from deposits
Royalties
Income from renting immovable property
Income from renting movable property
Capital gains on immovable property
Capital gains on movable property
Inheritance
Annuities from life insurance
Prizes and awards
Scholarships
Income from occasional activities
Revenues from donations and gifts
Revenues from lotteries and games activities
Comments
Withholding taxes
The tax is withheld when paid to residents on: Dividends:
Final Creditable
Interests from governments bonds:
Final Creditable
Interests from corporate bonds:
Final Creditable
Interests from special saving accounts:
Final Creditable
Interests from deposits:
Final Creditable
Comments

Comments

 
 
Tax due date

Maximum 60 days since the communication of the taxation decision.
 
Tax collector

The state budget.
 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d51ma (d51aa)

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2010 122.41 EUR 0.10
2009 117.60 EUR 0.10
2008 142.60 EUR 0.10
2007 112.90 EUR 0.09
2006 73.70 EUR 0.07
2005 53.20 EUR 0.07
2004 44.90 EUR 0.07
2003 40.90 EUR 0.08
2002 41.00 EUR 0.08
2001 37.80 EUR 0.08
2000 30.20 EUR 0.07

Comments