Page 44 - Ghidul investitorului în județul Sălaj

Sălaj County Council
Taxation - General information www.cjsj.ro

In Romania, the fiscal system is shaping up to be attractive reductions, as well as the application of additional quotas to
compared to European averages especially in terms of tax local taxes and duties, according to economic criteria, social,
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rates and their quantum . geographical, as well as local budget needs, which the same
Thus, with regard to the income of individuals, its taxation has authorities can advance under the law. Local taxes and fees re-
a 10 % share (salary income, pensions, investments, agricul- fer to: building tax and building tax; land tax and land tax; tax
tural activities, self-employment etc.), and with regard to com- on means of transport; the fee for issuing certificates, permits
panies, the Romanian Tax Code defines: and permits; the fee for using the advertising and advertising
means; tax on shows; special taxes and other local taxes.
Profit tax, with a tax rate applicable to the taxable profit of
16 % and a 0 % tax rate on the reinvested profit in technologi- The Romanian Tax Code (Law 227/2015, as amended and
cal equipment, software etc. used for the purpose of carrying supplemented) regulates the minimum and maximum quotas
out economic activity. applied to their taxable value, each local public administration
authority having the availability of this information.
Income tax for micro-enterprises, with a 1 % share for
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micro-enterprises with one or more employees and 3 % for In terms of local tax rates in 2018 - taxes and fees applied
micro-enterprises without employees under the conditions by the local administrations in Sălaj County on land and build-
defined by the regulatory framework. ings (economic agents) are between 0,08 % and 1,3 % of the
taxable value of the building and are differentiated taking into
Value Added Tax (VAT) account the residential, non-residential, non-residential use
The standard VAT rate in Romania is 19 %. At the same time, for agricultural activities. For land, depending on the area, the
a 9 % VAT rate applies to certain services and / or supplies of rank of the locality, the area and the land use category, the local
goods and food, medicines, hotel accommodation etc., as well taxes and dues applied at the county level are between 1 lei /
as a reduced VAT rate, of 5 % which applies to the supply of ha and 7 931 lei / ha (about 0,22 euro / ha and 1 762,4 euro /
certain goods and the provision of entertainment services. On ha, on average 1 euro = 4,5 lei).
the other hand, Romanian legislation also provides for certain
VAT exemptions. Tax incentives
More details: https://www.anaf.ro/ Both national and local authorities in Romania can offer tax
incentives to create an environment conducive to attracting
Local lobbies and taxes new investments and, implicitly, to creating new jobs, as well
Also, the Romanian Tax Code regulates the typology and the as supporting sustainable economic development. Thus, tax
conditions of application by the local public administration regulations in Romania provide for certain categories of tax
authorities of local taxes and duties, certain exemptions and incentives that can be granted under certain conditions: tax
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www.investromania.gov.ro; Data from Sălaj County Council