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In Romania, certain incomes are exempt from income tax, including specific allowances, scholarships, and inheritances. The tax code outlines these exemptions, primarily in Article 62 of Law no. 227/2015. While the general income tax rate is 10%, some categories, like dividends, have different rates. Exemptions apply to various forms of financial support from public funds, including temporary incapacity allowances and educational scholarships. Additionally, athletes receiving awards from international competitions and certain insurance payouts are also tax-exempt. Specific pensions, such as those for war invalids and certain public service personnel, are not subject to taxation, with a monthly non-taxable limit set for other pensions.