Parliament has approved a package of tax incentives aimed at stimulating key economic sectors and supporting the population by simplifying and balancing tax and customs legislation. Developed by the Ministry of Finance, the proposals received support from 57 deputies.
The measures introduce the right for employers to deduct compensation provided to employees for visiting rural tourist reception facilities, including through holiday vouchers, up to 50% of the average monthly salary in the economy. Employers may also deduct expenses for sports subscriptions within the same ceiling.
The law allows deductions of up to 2,500 lei for alternative childcare services for children under three years old. It also expands the range of non-taxable income to include allowances for young employees in strategic sectors and compensation for transportation or rent provided to public officials and medical personnel working outside their residences.
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Beyond employee-related benefits, the package introduces support measures for the business environment. These include simplified fiscal procedures, reduced administrative costs for small and medium enterprises operating in rural areas and strategic industries, and clearer, more predictable regulations for large companies.
Companies will now fall under transfer pricing rules if transactions with affiliated parties exceed 20 million lei, a change designed to reduce the overall administrative burden and enhance transparency.