direct taxation
in romania - 04
Taxation of non-residents
Pursuant to the Fiscal Code, the income earned by non-resident individuals as
a result of activities performed in Romania is also subject to taxation in Romania.
The following taxation quotas are applicable, depending on the income categories
they relate to:
- 10 % for interest income derived from term deposits, certificates of deposits
or other saving instruments at banks and other authorised credit institutions
located in Romania;
- 20 % for the incomes resulting from gambling activities; and
- 15 % for any other incomes (i.e., dividends, royalties, commissions, management
services and so on).
Should the income beneficiary be resident of a country with which Romania has
concluded a Double Tax Treaty, the more favourable tax rate shall apply. For the
application of the provision of a double tax treaty, the non-resident is required
to submit a certificate of fiscal residence to the payer of the income.
Previous
| 1 | 2
| 3 | 4
|
Information & Links
romania news
romania news
romania news rss feed
romania news
romania news rss feed
romania news
romania news rss feed
romania news
romania news rss feed
romania news
romania news rss feed
romania news
romania news rss feed
Romania property news
Romania property news
Romania property news
Romania property investment
Romania property investment news property romania
property romania
property romania
property romania
property romania
property romania
property romania
property romania
property romania
property romania
property romania
property romania
property romania
property romania
property romania
property romania
property romania
property romania
property romania
property romania
property romania
property for sale bucharest
property for sale bucharest
property for sale bucharest
property for sale bucharest
romania property investment
romania property investment
romania property investment
romania property investment
romania property investment
Property Romania
Property Romania
Property Romania
Property
Romania
Property
Romania
Property Romania
Property Romania
Property Romania
Property
Investment Romania
Property
Investment Romania
Property
investment Romania
Bucharest property
Off plan property
Romania
Off plan property
Romania
Property for sale Romania