• tax on individuals 10% (flat tax)
• Corporate tax 10% (flat tax)
• 5% tax on dividends
• value added tax (DDS) 20% and nil in the case of exports and intra-Community supplies.
Operators have invested in deprived areas (where unemployment during the preceding year was significantly above average in the country) can benefit from certain tax benefits if they meet certain conditions.
• Discharge up to 100% of corporation tax (10%) for industrial units located in areas where unemployment is higher by at least 35% of the average. This exemption applies for five years regardless of trends in unemployment.
• Reduction of corporate tax to 10% of the value of fixed investment (excluding passenger cars), provided that the investment takes place in areas with unemployment higher by 50% of the national average.
• Special discount (deduction from earnings of wage and employer contributions of up to 12 months) for businesses that hire registered unemployed.
• Exemption from corporation tax in the case of legal persons engaged in technical cooperation programs, funded by the Community Programs PHARE and ISPA.