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Income tax

Summary/Abstract: The material presents the main fiscal rules applicable to income tax and mandatory social contributions in Romania in the context of 2025, through a series of practical questions and answers. It analyses the tax treatment of various types of income, such as intellectual property rights, interest income, and income from sports activities, highlighting obligations related to income tax, social security contributions (CAS), and health insurance contributions (CASS), including applicable thresholds and exemptions. It also details common payroll practice situations, such as reimbursement of employee transportation costs, the tax treatment of meal vouchers and gift vouchers, the application of the 33% cap on non-taxable benefits, as well as the conditions for combining pension income with salary income. The material clarifies relevant legislative interpretations and provides guidance for proper tax compliance for both employers and individuals.

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