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Romania: Tax Exemptions for Digital Nomads

Romania: Tax Exemptions for Digital Nomads

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Following the legislative changes introduced at the beginning of 2022 concerning the long-term visa for digital nomads, the Romanian tax authorities have published Law no. 69/2023 in the Official Gazette no. 265 of 30 March 2023.

By Law no. 69/2023, the tax authorities have expressly stipulated that digital nomads, i.e. foreigners who come to Romania to work remotely for foreign companies by using information and communications technology, are expressly exempted from the requirement to pay income tax and social insurance contributions on the salary income gained from abroad.

The tax exemptions are valid only if the digital nomad stays in Romania for no more than 183 days (either a single period or several cumulative periods) during any consecutive 12-month period ending in a specific calendar year.

By Carmen Mazilu, Tax Advisor, Noerr

Romanian Knowledge Partner

Țuca Zbârcea & Asociații is a full-service independent law firm, employing cross-disciplinary teams of lawyers, insolvency practitioners, tax consultants, IP counsellors, economists and staff members. It also operates a secondary law office in Cluj-Napoca (Romania), and has a ‘best-friend’ agreement with a leading law firm in the Republic of Moldova. In addition, thanks to the firm’s dedicated Foreign Desks, the team provides the full range of services to international investors seeking to gain a foothold or expand their existing operations in Romania. Since 2019, the firm and its tax arm are collaborating with Andersen Global in Romania.

Țuca Zbârcea & Asociaţii is providing legal services in every aspect of business, covering all major areas of practice: corporate and M&A; litigation and international arbitration; corporate tax; public procurement; TMT; employment; insurance; banking and finance; capital markets; competition; healthcare and pharmaceutical; energy and natural resources; environmental; intellectual property; real estate; regulatory legal services.

Țuca Zbârcea & Asociaţii is a First-Tier law firm in all international legal directories and a multiple award-winning law firm both locally and internationally. It received the CEE Deal of the Year Award (DOTY Awards 2021) and the Law Firm of the Year Award: Romania (IFLR Europe Awards 2021). 

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