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Romania’s main R&D Tax Incentive offers a minimum 150% superdeduction on R&D expenses.

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All Companies

150% R&D superdeduction
Benefit Overview

The Superdeduction could be claim if the company paid taxs on the year. The unused tax credits is report on the next year and in the following 7-year period. The unused is never cashed.

No carry back of tax losses is available.

Eligible Claim Period

The superdeduction is included on the annual corporate tax return, which must be filed by 25th of the third month after the end of the tax year
Historical Background

The scheme was originally introduced in 2015 by the Ministry of Financial and the Ministry of Research, with modifications being made in 2016 and 2017.
Ease of Application

Claim is based on a self-assessment; no upfront approval is requested. Claiming company is requested to present the tax clearance certificate for concerned fiscal year.
Regulating Body Policies

The regional and national tax offices, and the Ministry of National Education and Scientific Research.
Eligible Costs
  • Technical staffing costs
  • R&D equipment depreciation allowances
  • Operating costs, including a part of administrative costs
  • Subcontracting
  • Externally porvided workers
Issues to Consider R&D definitions are Frascati based (Fundamental R&D are not eligible), need a notion of a risk on the market.

The projects costs can be claim OR by the contractor OR by the subcontractor. Need a letter of renunciation from the contractor for the subcontractor to claim the project.