Romania Encouragement Laws 2023

Romania Fiscal Incentives 0% profit tax for the reinvested profit in new technological equipment used for business purposes.
16% Corporate Tax
5% Dividend Tax
2.25% Social Security for employer

Romania R&D Incentives The Romanian current legislation provides certain R&D incentives that are applicable for both employers and employees that exclusively perform R&D and innovation activities or related activities.

R&D incentives in compliance with the Romanian legislation:
0% income tax for employees working in R&D companies.
0% profit tax for the first 10 years of activity.
Specific deduction in case of R&D eligible expenses:
– accelerated depreciation of R&D equipment.
– additional corporate tax deduction of 50% of the eligible expenditure for these activities.

Romania Industrial parks Incentives Investors setting up manufacturing locations or offices in an industrial, scientific or technological park benefit from:
– exemption on land tax, building tax and urban planning tax.
– exemption on taxes charged for changing the land destination for plots located within industrial parks.


Source: investromania.gov.ro