Tax concessions

Last reviewed 16 Jan 2026

Direct

Additional tax deduction for research and development: 50% of eligible expenses (certain conditions and criteria apply).
Accelerated depreciation of plant and equipment used in R&D activities.

Indirect

Income tax concessions, e.g.

Income tax exemptions apply to certain categories of taxpayers, such as severely disabled persons (for specific types of income, e.g., salaries, intellectual property rights, pensions) or employees' working in the R&D sector (salary income). Specific eligibility requirements must be met in order to benefit from these exemptions.

There are also certain types of non-taxable income, including, among others, specific salary benefits, provided that certain conditions are met.

Pensions up to RON 3,000/month are tax-exempt.

Tax credits

Family Bonus Plan:

N/A

Children Surplus:

N/A

Sole earner deduction pa.: 

N/A

Single parent deduction pa.:

 N/A

Child deduction:

An additional monthly deduction amounting to RON 100 is granted for each child enrolled in an educational system, regardless of the taxpayer's monthly gross salary. The additional deduction may be claimed only by one parent.

Alimony deduction:

N/A

If in employment / pension income p.a.:

An additional deduction from taxable income equal to 15% of the minimum gross salary (RON 4,050 — approx. EUR 800 per month) is available for employees under the age of 26 who earn a salary of no more than RON 2,000 above the minimum gross salary.

Allowances and exemptions

Profit allowance:

Sponsorship allowance amounting to the minimum between 0.75% turnover and 20% corporate income tax in case of corporate income tax payers; certain conditions are applicable.

Corporate income tax exemption has been introduced for taxpayers that exclusively perform innovation, research and development activities, as well as closely related activities. This exemption from corporate income tax is applicable during the first 10 years of activity of newly established companies; currently no application norms for the facility are available.

Taxpayers subject to corporate income tax and microenterprise tax benefit from certain tax reductions in case the equity is positive and increases as compared to prior years.

Investment allowance:

Exemption from corporate income tax for profit reinvested in new plant, equipment, acquisition of assets for technology improvements, computers and peripheral equipment, software and software rights used for business purposes (acquired under straightforward sale or under financial leasing agreements). Taxpayers benefitting from this exemption cannot apply the accelerated tax depreciation regime for the equipment in question.

Government subsidies

Government subsidies available for home loans granted to individuals.

Certain amounts related to the employees’ medical leave are supported by the National Fund of Health Insurance, e.g. sick leave days exceeding 5 days, pregnancy risk medical leave, medical leave for taking care of the sick child.

Unemployment subsidy and training granted by the National / Regional Employment Agency.

Agricultural subsidies.