startupcafe.ro/taxarea-veniturilor-din-drepturi-de

In 2026, individuals employed who assign their intellectual property rights to a company will face a direct tax burden of 6% on gross remuneration. This tax applies only if the income is genuinely from intellectual property rights and the beneficiary earns salary income. The analysis highlights the specific fiscal regime for such income, including exemptions from social contributions. The effective tax is calculated as 6% of the gross income after deducting a flat rate of 40% for expenses. Additionally, employees are exempt from social security and health insurance contributions for these earnings, provided they meet certain conditions. The article emphasizes the importance of proper documentation and compliance with tax regulations.