direct taxation
in romania - 02
Taxpayers —natural persons
The Fiscal Code defines the following categories of taxpayers:
- resident natural persons;
- non-resident natural persons conducting independent activities through a permanent
establishment in Romania;
- non-resident natural persons who carry out dependent activities in Romania;
and
- non-resident natural persons deriving specific income.
In order to qualify as a Romanian resident for tax purposes, at least one of the
following conditions should be met:
- domicile in Romania;
- centre of vital interests located in Romania;
- presence in Romania exceeding 183 days within 12 consecutive months, ending
in the
respective calendar year; or
- Romanian state employee working abroad.
Taxable Income
The following categories of income are subject to taxation under the Fiscal Code:
- Income from salaries;
- Income from independent activities;
- Income from transfer of rights of use;
- Income from investments;
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