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Digital nomads not taxable on their earnings for days working in Romania
Effective April 2023, digital nomads can be exempt from paying income tax and social charges on their earnings derived from outside Romania provided they do not spend more than 183 days in Romania in any 12 consecutive months ending in the calendar year concerned. Romanian legislation defines a digital nomad as being a foreign individual who has an employment contract with an employer registered outside Romania, or who owns a company registered outside Romania, and is able to perform their employment duties remotely from Romania by using information and communication technology. Prior to 17 January 2022, digital nomads could remain in Romania for up to 90 days within a 6-month period. From 17 January 2022, digital nomads can extend their stay beyond the initial 90-day period and remain for an additional period of up to 6 months, by applying for and obtaining a temporary residence permit.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.