Tax exemption in Romania | KPMG | GLOBAL

Romania: Tax exemption, salaries paid employees engaged in R&D activities

Tax exemption in Romania

Guidance concerning the exemption from income tax of salary paid to employees conducting research and development (R&D) and innovation activities was issued to reflect changes to the tax law.

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Order 2326/2855 was published on 5 September 2017, and revises certain requirements for the tax exemption for employees engaged in R&D activities. The guidance does not define activities that are eligible for the tax exemption, and there is no simplification process for employers’ payroll calculations. 

 

Read a September 2017 report (English and Romanian) [PDF 458 KB] prepared by the KPMG member firm in Romania

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