In Romania, income tax is paid by both residents and non-residents. As far as non-residents are concerned, exceptions are made for individuals who prove that they are residents of states with which Romania has concluded Double Taxation Agreements or Conventions, to which the provisions of those Conventions are applicable (see 6.2).
'Salary incomes' designate all income in-cash and/or in-kind obtained by a resident or non-resident carrying out an activity based on an individual employment contract, another employment relationship, an act of secondment or a special status provided by law, regardless of the period to which it refers, the name of the income or the form in which it is granted, including allowances for temporary incapacity for work granted to persons receiving income from salaries and other sums assimilated to salaries.
In Romania, the income tax paid by the employees subjected to an employment contract is withheld by the employers, using the method called 'stoppage at source'.
Employers are required
Web page updated on 21 Mar 2025 09:44
