Taxation of individuals
Who is subject to Romanian income tax?
1. Romanian tax resident individuals (for any type of income, from any source) – i.e. an individual is tax resident of Romania if he/she meets at least one of the following conditions:
– has his/her domicile registered in Romania
– the center of his/her vital interests is located in Romania
– resides in Romania for more than 183 days in any 12 months period.
2. Tax non-resident individuals who perform an independent activity through a permanent establishment registered in Romania;
3. Tax non-resident individuals, for income derived from employment activities that are performed in Romania;
4. Tax non-resident individuals who obtain other income from Romania, only for the income obtained from Romania.