Salary changes in research, development and innovation
Law no. 136/2017 regarding the approval of Government Emergency Ordinance no. 32/2016 for completing the Law no. 227/2015 regarding the Fiscal Code and the regulation of certain financial measures was published in the Official Gazette no. 440/14.06.2017.
Starting with July 2017 salaries, employees earning salary income as a result of research and development and innovation activity may be exempted from income tax on salaries if the following three conditions are met:
- the exemption is granted to all persons included in the team of a research-development project with defined indicators;
- the exemption is granted within the limit of the expenses for the staff assigned to the research-development and innovation project, which are highlighted separately in the project budget;
- payroll related to the salary and salary income received by each employee from the activities carried out in the research-development and innovation project shall be drawn up separately for each project.
