After its passage through parliament, Romania published Law no. 69/2023 on 30 March 2023 in the Official Gazette, which introduces tax exemptions for digital nomads.
According to these new tax measures, digital nomads are exempt from paying income tax on salaries and salary-related income and social insurance and health-insurance contributions, provided that the individuals have the status of digital nomads in Romania and are present in Romania for 183 days or less in any 12 consecutive months during the calendar year concerned.
The definition of a digital nomad was introduced into Romanian legislation in the beginning of 2022, through an amendment to Government Emergency Ordinance no. 194/2002 regarding the regime of foreigners in Romania. Per this definition, a digital nomad is:
- a foreigner whose employment is based on an employment contract with a foreign company, provides services using information and communication technology and can carry out this activity remotely using information and communication technology; or
- a foreigner who owns a company registered outside Romania in which the individual provides services with information and communication technology and can remotely carry out this activity within the company, using information and communication technology.