Tax facilities for digital nomads who earn salary income in Romania: Law no. 69/2023
11 May 2023
The takeaway
According to Law no. 69/2023, the income from wages or income treated as such of non-resident individuals with digital nomad status, defined according to the provisions of the Government Emergency Ordinance (GEO) no. 194/2002 regarding the regime of foreigners in Romania, are non-taxable and not included in 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.
A digital nomad means a foreigner who is employed with an employment contract at a company registered outside Romania and who provides services using information and communication technology or who owns a company registered outside Romania through which they provide services using information technology and communication, and they conduct employee activity or the activity within the company remotely by using information and communication technology.
Source: [Law no. 69/2023 for the amending and completing of the Fiscal Code, published in the Official Gazette no. 265 dated 30 March 2023]
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