A foreign national transferred to Romania by an employer will become liable to pay Romanian individual income tax. This applies only to income sourced in Romania, such as:

- salary received from a foreign employer for services provided in Romania

- employment income

- income from a source in Romanian territory

Romania has no special tax regulations for expatriates. However, there are some basic guidelines to help an individual determine their tax:

- Where a foreign national resides in Romania for part of a year, he/she will only be considered subject to Romanian individual income tax for that portion of the year, paying according to a monthly tax bracket.

- A taxpayer is defined as any individual who physically spends more than 183 days in Romania, over any 12-month period or who has developed a fixed base on Romanian soil.

- The taxpayer will only be subject to Romanian individual income tax for income coming from Romanian sources.

- A husband and wife are required to submit separate monthly individual income tax declarations for their individual Romanian income.

- Anyone with a local employment contract must pay individual income tax and social security contributions.

- Benefits are taxable at their market value.