Romania

• Starting with the income of January 2025, the facilities regarding the exemption from income tax for employees in the IT, construction and agri-food sectors (applicable in the past for gross monthly income of up to RON 10,000 inclusive), are abolished.
• From January 2025, for employees performing activity under an individual employment contract, employed full-time, at the workplace where they have their main position, no income tax and social charges are due for the amount of RON 300/month, representing salary income and salary assimilated income,iif the following conditions are cumulatively met:

(i) The monthly gross base salary established according to the individual employment contract, without including bonuses and other additions, is equal to the minimum gross salary per country guaranteed in payment established by Government decision, in force in the month to which the income relates;

(ii) The gross income derived from salary and salary assimilated income, without including the value of meal tickets, vacation vouchers, and food allowance, granted under the same individual employment contract, for the same month, does not exceed RON 4,300 inclusive.

• The income tax on dividends distributed to individuals after 1 January 2025 increased from 8% to 10%. 
• From 1 January 2025, the minimum gross base salary per country (not including allowances, bonuses and other allowances), for a normal work schedule is:
• RON 4,582 per month, for the construction sector;
• RON 4,050 per month, for the other categories of activities.