Tax exemption in Romania - KPMG Global
Share with your friends

Romania: Tax exemption, salaries paid employees engaged in R&D activities

Tax exemption in Romania

Guidance concerning the exemption from income tax of salary paid to employees conducting research and development (R&D) and innovation activities was issued to reflect changes to the tax law.


Related content

Order 2326/2855 was published on 5 September 2017, and revises certain requirements for the tax exemption for employees engaged in R&D activities. The guidance does not define activities that are eligible for the tax exemption, and there is no simplification process for employers’ payroll calculations. 


Read a September 2017 report (English and Romanian) [PDF 458 KB] prepared by the KPMG member firm in Romania

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


Request for proposal