Exemption from income tax for software programmers

Exemption from income tax for software programmers

Starting 1 February 2017, software programmers will benefit from tax relief on income from salaries regardless of the value of income obtained by the employer in the creative activity of computer software (Order no. 872/5932/2284/2903/2016 on creation activity of computer software, published in Official Gazette no. 22 of January 9, 2017).

Old regulation required the employer to have obtained an annual income of at least the equivalent in lei of 10,000 US dollars for each employee.

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