R&D tax incentive
Do you want to use the tax facility for research and development (R&D)? PwC Romania can help you in the eligibility assessment process.
Functionalities
- Technical Evaluation: We identify eligible projects/activities/employees.
- Technical and financial justification: We perform qualitative technical justification and financial impact validation based on the certification procedure.
- Support in the certification process:
- Support in all stages for obtaining the expertise certificate;
- Assist in the preparation of complete supporting documentation for employee income tax exemption review;
- Designing new payroll processes to ensure compliance with applicable rules.
Benefits
- Additional deduction, in proportion of 50%, of expenses incurred for research and development activities.
- Application of the accelerated depreciation method in the case of apparatus and equipment intended for research and development activities.
- Income tax exemption for employees working in research and development projects.
- Profit tax exemption for taxpayers with exclusively research-development activities in the first 10 years of activity (currently not applicable in the absence of state aid measures).
If you are interested in the PwC R&D solution, please enter your business contact details here. Our experts will get back to you soon.
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