The Taxation of Digital Nomads Under Romanian Law: What is the Catch?

Mirela Buliga

doi:10.18778/0208-6069.113.10

Authors

Mirela Buliga Academy of Economic Studies Bucharest

DOI:

https://doi.org/10.18778/0208-6069.113.10

Keywords:

digital nomads, Romanian tax law, double tax treaties, taxation

Abstract

Promoted as an attractive country for digital nomads (ranked on the 3^rd place in the Digital Nomad Index¹), Romania adopted the Law no. 69 of 29 March 2023, which brought changes to the tax regime for digital nomads.

According to the new provisions, the so-called “digital nomads” are exempt from income tax and compulsory social contributions (health and pension contributions) for a limited timeframe. This article examines, exclusively from the income tax perspective, the features of digital nomads to which the tax provisions apply and the conditions under which the income tax exemption applies.

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References

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