Regime Rate
0%
Under the IT Worker Exemption
Standard Top Rate
10%
without this regime
Duration
Unlimited
No expiry — permanent regime
Target Profile
Sector Exemption
Romania
Tax Savings Illustration
Example: €150,000 Annual Gross Income
Under IT Worker Exemption
€0
Standard Rate
€10 500
Annual Saving
+€10 500
Eligibility Requirements
Who qualifies?
- Software developers employed by Romanian companies
How the Regime Works
Full details
Complete income tax exemption (0% IT on salary) for qualifying software development roles. Condition: employer must have software development as main activity. Social contributions still apply.
Regime vs Standard Rates in Romania
| Tax Type | Standard Rate | Under This Regime | Saving |
|---|---|---|---|
| Income Tax (top rate) | 10% | 0% | -10.0pp |
Frequently Asked Questions
What is the IT Worker Exemption in Romania?
The Income Tax Exemption for IT Professionals is a special tax regime in Romania that provides 0% flat rate to qualifying individuals or entities. Complete income tax exemption (0% IT on salary) for qualifying software development roles. Condition: employer must have software development as main activity. Social contributions still apply. Legal basis: Fiscal Code Art. 60, pt. 2.
Who is eligible for the IT Worker Exemption?
Eligibility for the IT Worker Exemption is limited to: Software developers employed by Romanian companies. Applicants typically must not have been Romania tax residents during a specified prior period. Always verify current conditions at the source: Fiscal Code Art. 60, pt. 2.
How much tax do you pay under the IT Worker Exemption?
Under the IT Worker Exemption, you pay 0% personal income tax — compared to the standard Romania top rate of 10%. This is a complete exemption for qualifying residents.
How long does the IT Worker Exemption last?
The IT Worker Exemption is a permanent regime with no set expiry — it applies for as long as you continue to meet the eligibility criteria.
How do I apply for the IT Worker Exemption?
Social contributions still apply. For complete application procedures, refer to: Fiscal Code Art. 60, pt. 2.
Other Special Regimes to Compare
Disclaimer: This information is for general guidance only and does not constitute tax advice. Tax laws change frequently. Always consult a qualified tax professional before making residency or tax planning decisions.