This article reflects the tax rules and official information available at the date of publication. For current advice, please check the latest legislation or contact our team.
Law no. 72/2022 addressed the long-running issue of daily allowances and similar amounts granted to employees during delegation, secondment or work performed in another location or country.
The law covered the period between 1 July 2015 and 3 April 2022 and introduced a clearer framework for amounts that may be treated as non-taxable within legal limits.
Key rule
Daily allowances, secondment allowances and similar payments are non-taxable only within the legal ceiling. Amounts above that ceiling may be treated as salary income and subject to income tax and social contributions.
- For domestic travel, the ceiling is linked to the legal allowance established for public institutions.
- For foreign travel, the ceiling is linked to the legal allowance for Romanian staff sent abroad for temporary missions.
- The monthly ceiling is also limited by reference to three base salaries corresponding to the employee’s position.
Practical impact
Employers should document delegation or secondment situations carefully and check whether allowances remain within the legal non-taxable limits. Internal policies, travel orders and supporting documents matter in any later review.