Romania: Tax exemptions for digital nomads

Following the legislative changes introduced at the beginning of 2022 concerning the long-term visa for digital nomads, the Romanian tax authorities have published Law no. 69/2023 in the Official Gazette no. 265 of 30 March 2023.

By Law no. 69/2023, the tax authorities have expressly stipulated that digital nomads, i.e. foreigners who come to Romania to work remotely for foreign companies by using information and communications technology, are expressly exempted from the requirement to pay income tax and social insurance contributions on the salary income gained from abroad.

The tax exemptions are valid only if the digital nomad stays in Romania for no more than 183 days (either a single period or several cumulative periods) during any consecutive 12-month period ending in a specific calendar year.