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Romania
Individual - Significant developments
Last reviewed - 16 October 2023
As of February 2023, the value of subscriptions for the use of sports facilities borne by employers for their own employees is exempt from personal income tax (PIT) and social contributions within the limit of the Romanian leu (RON)-equivalent of 400 euros (EUR)/year/employee, without exceeding 33% of the basic salary of the employee. Amounts incurred for the same purpose by employees will be deductible within the same limits for determining taxable salary income.
Salary income or income treated as such derived by non-resident individuals with digital nomad status, defined according to the legislation regulating the regime of foreigners in Romania, are non-taxable and not included in the calculation base for social insurance contribution and the social health insurance contribution if the individual is present on the territory of Romania for a period or several periods that do not exceed 183 days during any consecutive 12-month period ending in the relevant calendar year.