Employees who participate in the activity of creating computer programs are exempt from paying tax on income from wages, according to the Fiscal Code. A new order published in the Official Gazette (OMFP 433/2022) regulates the justification procedure regarding the exemption from salary income tax.
“Compared to the previous procedures, the current procedure is more simplified and expands the categories of people who can benefit from tax exemption, including both for graduates of an educational institution with higher education, as well as for graduates of secondary education who have completed the baccalaureate exam and are students at accredited universities,”explains fiscal adviser Adrian Bența for Hotnews.ro.
The procedure also applies to employees of public institutions that create computer programs, i.e. to IT programmers working in state institutions.