在羅馬尼亞外派人員個人所得覆蓋範圍，個人所得稅率和級距，所得申報退稅及匯款
Email：buh4ww@evershinecpa.com
或
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Anna Wang, 說羅馬尼亞語中文和英文
或
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聯絡人: 林幸穗 Anny Lin 協理
手機：+886-937-606-272
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電話：+886-2-2717-0515 分機:110
2.1. 徵收外派個人所得稅
所得稅由國家財政管理局（Agentia Nationala de Administrare Fiscala，縮寫為 ANAF）管理。羅馬尼亞稅收的主要文件是 2015 年稅法（第 227/2015 號法律），並經歷了後續修訂。
羅馬尼亞國家政府頒布有關所得稅和社會稅的法律。
課稅年度為公曆年，即1月1日至12月31日。
參考
國家財政管理局（羅馬尼亞語）
2015 年稅法（羅馬尼亞語）
會計法（羅馬尼亞語）
2022 年 7 月 4 日第 195 號法律（羅馬尼亞語）
In English
2.1. Income Taxes Imposed —
Income tax is administered by the National Agency for Fiscal Administration (Agentia Nationala de Administrare Fiscala, abbreviated as ANAF). The primary document governing taxation in Romania is the Tax Code of 2015 (Law No. 227/2015), which has experienced subsequent amendments.
Romania’s government enacts laws related to income tax and social taxes.
The tax year is the calendar year from Jan. 1 to Dec. 31.
References
National Agency for Fiscal Administration (Romanian)
Tax Code of 2015 (Romanian)
Accounting Law (Romanian)
Law No. 195 of July 4, 2022 (Romanian)
2.2. 雇主扣繳範圍
在羅馬尼亞的雇主必須在支付薪資時從員工的薪水中預扣所得稅。
In English
2.2. Employer Coverage —
Employers in Romania are required to withhold income tax from an employee’s pay at the time of payment.
2.3. 員工個人所得覆蓋範圍
羅馬尼亞對居民的全球收入徵稅，非居民僅對其源自羅馬尼亞的收入徵稅。
若居住主要位於羅馬尼亞，或 12 個月內在羅馬尼亞居住 183 天以上，則視為居民。
根據《勞動法》，員工被定義為在雇主（自然人或法人實體）的授權下工作並獲得報酬的自然實體。
在羅馬尼亞從事特定季節性活動（第 170/2016 號法律定義為旅館、旅遊、餐廳和一般食品服務）的個人可免徵所得稅。
In English
2.3. Employee Coverage —
Residents are taxed on their worldwide income and nonresidents are only taxed on their Romania-sourced income.
Individuals are defined as residents if the center of living is in Romania, or if the staying in Romania is 183 days or longer within 12 months.
According to the Labor Code, employees are defined as natural entities which work for and under the authority of an employer, a natural or legal entity, in return for remuneration.
Individuals in Romania working in specific seasonal activities are exempt from paying income tax. According to Law No. 170/2016, those activities include works in hotels, tourism, restaurants and general food services.
2.4. 員工個人所得稅率和級距
居民和非居民均課徵10% 所得稅。
In English
2.4. Rates and Thresholds —
Residents and nonresidents are taxed at a flat income tax rate of 10%.
2.5. 僱主扣繳稅號登記
雇主必須在開始營運後 15 天內向國家商業登記辦公室註冊。
In English
2.5. Registration —
Employers are required to register with the National Office of the Trade Register within 15 days of the beginning of operations.
2.6. 員工個人所得應稅金額
來自薪資、津貼、獎金、獎勵和現金或實物福利的收入被視為收入並應納稅。
免稅收入包括產婦風險津貼、產婦護理津貼和兒童津貼、在機構接受某種形式的教育或專業培訓而獲得的獎學金、作為繼承或捐贈收到的金額或貨物、葬禮收到的金額、為工作花費的交通和住房費用、自然災害期間的損失賠償金、往返工作地點的交通費以及雇主為未成年子女提供的節日禮物。
每日津貼在下列限額內是免稅, 國外出差每日津貼最高為1995年7月10日第518號決定所列金額的2.5倍，國內出差每日津貼最高為2018年9月13日第714號決定所列金額的2.5倍，上限為員工基本薪資的三倍。上限的計算方法是將員工的基本工資乘以三，除以一個月的工作天數，然後乘以旅行天數。
In English
2.6. Taxable Amounts —
Income from salary, allowances, bonuses, awards and benefits in cash or in kind are considered taxable income.
Income not subject to tax includes allowances for maternal risk, for maternity care and for children; scholarships received by persons who follow a form of education or professional training within an institution; the amounts or goods received as inheritance or donation; amounts received for funeral aid; travel and housing costs for business; payments received as compensation for damages during a natural disaster; transport to and from the place of employment and gifts granted by employers for the benefit of minor children during holidays.
Per diems for foreign travel of up to 2.5 times the amounts listed in Decision No. 518 of July 10, 1995, and per diems for domestic travel of up to 2.5 times the amounts listed in Decision No. 714 of Sept. 13, 2018, are nontaxable, subject to a cap based on three times the employee’s basic salary. The cap is calculated by multiplying the employee’s basic salary by three, dividing by the number of workdays in a month, and multiplying the result by the number of days of travel.
2.7. 扣繳方法
雇主有法律責任跟義務去計算和預扣雇員正確的稅額。雇主必須從雇員的每份工資中代扣所得稅並每月付款給政府。
In English
2.7. Withholding Methods —
Employers are legally responsible for calculating and withholding workers’ income tax. Employers must withhold income tax from employees’ every paycheck and make monthly payments to government.
2.8. 員工個人所得申報退稅及匯款
雇主必須在支付薪資的隔月 25 日或之前匯出預扣金額。
雇主可以文書或電子方式提交所得稅申報表。
In English
2.8. Returns and Remittance —
Employers must remit the withheld income tax on or before the 25th of the month following the month in which income was paid.
Employers can file income tax returns either on paper or electronically.
2.9. 員工持股計畫
羅馬尼亞沒有提供預扣股票選擇權或員工股票計畫的指導。
In English
2.9. Employee Share Plans —
Romania does not provide guidance on withholding for stock options or employee share plans.
2.10. 記錄保存
根據《會計法》第 82/1991 號規定，每月稅報必須保存 10 年。每月工資表應保存 50 年。自 2023 年 1 月 1 日起，工資表應保存五年。
In English
2.10. Recordkeeping —
According to the Accounting Law, No. 82/1991, monthly returns must be retained for a period of 10 years. Monthly wage statements should be retained for 50 years. Effective from Jan. 1, 2023, wage statements should instead be retained for five years.
2.11. 處罰
不提交稅報的處罰範圍為 500 列伊至 1,000 列伊。
未能預扣或繳納預扣稅款可能會被處以 1,000 列伊至 27,000 列伊不等的罰款。
In English
2.11. Penalties —
Penalties for not filing tax returns range from RON 500 to RON 1,000.
Failure to withhold or pay withheld income taxes may result in a fine ranging from RON 1,000 to RON 27,000.
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Email：buh4ww@evershinecpa.com
或
羅馬尼亞永輝BPO有限公司
Bucharest time zone:
Anna Wang, 說羅馬尼亞語中文和英文
或
China Time Zone:
聯絡人: 林幸穗 Anny Lin 協理
手機：+886-937-606-272
skype: annylin8008
wechat: annylin8008
電話：+886-2-2717-0515 分機:110
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