Ministerul Agriculturii si Dezvoltarii Rurale prin Directia Generala de Dezvoltare Rurala - Autoritatea de Management pentru Programul National de Dezvoltare Rurala (PNDR) 2014 -2020 informeaza beneficiarii si potentialii beneficiari cu privire la masurile de mediu si clima aplicate în anul 2017 pe terenurile agricole. Masurile de dezvoltare rurala adresate utilizatorilor de terenuri agricole care faciliteaza acordarea unor plati anuale, pe hectar suprafata agricola pentru compensarea totala sau partiala a costurilor suplimentare si pierderilor de venit suportate de fermieri se regasesc în Masura 10 -  Agro Mediu si clima. Masura 11 - Agricultura ecologica si Masura 13-  Plati pentru zone care se confrunta cu constrângeri specifice

Pentru informatii detaliate accesati link-ul:
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Principii jurisprudenta CEDO -  1.04.2017
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Formularul informatic P4000 privind inventarul centralizat al bunurilor
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Programe Guvernamentale pentru IMM
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Program cu finantare externa PA 05 – Eficienta Energetica

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MAI diversifica modalitatile de plata a taxelor pentru eliberarea pasapoartelor si a permiselor de conducere*

semnificatia codurilor meteo


  • Most types of income earned by individuals are taxed at a flat rate of 16%.
  • Romanians domiciled in Romania are subject to taxation on their worldwide income (except for salaries received from abroad for activities performed abroad).
  • Foreign individuals (and Romanians with a domicile outside Romania) are generally subject to Romanian taxation only for income sourced in Romania. However, such individuals may be taxed on their worldwide income if specific criteria are met (new residency conditions starting with 2012).
  • Individuals employed abroad and performing employment activities in Romania are required each month to calculate, declare and pay individual income taxes as well as contributions to the Romanian Social Security system (observing specific criteria) for salaries obtained from foreign employers.
  • Salary tax exemption may be applied for employees working on software creation if certain conditions are fulfilled.
  • Dividend income, income from prizes and some other specific sources of income are subject to a final 16% withholding tax at source.
  • Capital gains from transfers of securities are taxed at a 16% rate.
  • Income from the transfer of immovable property is taxed based on the holding period and value, and is subject to 1% - 3% tax.
  • Interest income earned from deposits in Romania is subject to 16% withholding tax.
  • » Taxation of corporations
    • The duties, taxes and social contributions that the contributors have to acquit are regulated by the Tax Laws approved by 571/2003 Regulation, including ulterior modifications and addenda:
      A. The income tax applicable to trading companies - 16% of the benefits;

      B. The income tax applicable to self-employed persons - 16% of the benefits;

      C. The income tax applicable to small companies - 3% of the income;

      D. The income tax applicable to incomes acquired in Romania by non-residents - 16% of the income;

      E. The tax payable by the representations - 4000 EUR/year;

      F. The VAT rate - 24% standard;

      G. The excises;

      H. The social contributions.

      The tax authorities guide the contributor in order to fulfill the tax laws. The fiscal guidance is an effect of either the contributor's requirement, or the tax authority's initiative.
      Information concerning duties and taxes payable by the contributors can be obtained from the methodology and assistance bureaus that appertain to the territorial tax authorities, telephone: 0264/599626, e-mail: and site:

  • » Value Added Tax
    • • The standard VAT rate is 24%. Reduced VAT rates of 9% and 5% apply for certain goods and services.

      • Rules determining the place of supply for goods and services (and hence the place for VAT taxation) are fully harmonized with EU Directive 112/2006 and EU Directive 8/2008 regarding VAT.

      • Invoicing deadline is the fifteenth day of the month following that in which the supply was performed.

      • VAT refund is available for EU and non-EU businesses.

  • » Customs and International Trade
    • • Romania applies the EU Common Customs Tariff & EU customs regulations.

      • Romania applies all EU free trade agreements concluded with third countries.

      • Import licenses are required for commodities such as oil, certain chemical products and weapons.

      • No customs formalities are applied for goods with community status (goods produced in the EU or goods released for free circulation in the EU).

      • Compensatory interest is due for Inward Processing & Temporary Admission regime goods released for free circulation in the EU.

      • Security required for suspensive customs regimes, with a few exceptions.

  • » Excise duties
    • • EU “harmonized” excisable products and “non-harmonized” excisable products.

      • Tax warehouse for production and storage purposes.

      • Registered consignee and consignor.

      • Excisable products can be produced, transformed, transported and stored under excise duties suspensive arrangements.

  • » Environmental Fund Contributions
    • • Contributions are due for packaging, types, air-pollutant emissions from fixed sources, sale of ferrous and non-ferrous waste, standing wood, etc.

      • Some contributions depend on compliance with waste management obligations.

      • Registration of producers / importers / exporters of EEE (electrical and electronic equipment).

      Registration obligation for producers / importers of chemical substances and preparations (REACH). 


  • » Local tax
    • • The building tax rate is between 0.25% and 1.5% on the entry value of the building. This percentage is increased 

      • Between 10% and 20% if the building has not been revaluated for accounting purposes only, in the last three years end. 

      • Between 30% and 40% if the building has not been revaluated for accounting purposes only, in the last five years. 

      Owners of land are subject to land tax which is established at a fixed amount per square meter, depending on the rank of the locality where the land is located and the category of use of the land.

      Sursa:, Doing business in Romania.


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