Main duties:

• 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.

Tax exemptions:

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.