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Clarification about use of personal exemption for 2023 by individuals

Each taxpayer-resident individual who has an annual taxable income lower than 360,000 lei, except for particular incomes, is entitled to an annual personal exemption. Exemptions shall be granted either at the main job or at the secondary job. According to the State Tax Service, the taxable income is determined from the gross income rearned by the taxpayer from all sources during a particular fiscal period. If the taxpayer during the fiscal period obtained a taxable income amounting to 360,000 lei and more, the personal exemption cannot be used, IPN reports.

Resident individuals who used the personal exemption and obtained annual taxable income of more than 360,000 lei during the declaration fiscal period are obliged to submit the individual’s tax return (Form CET18) to the State Tax Service by April 30, 2024 by which the resident individuals renounce the annual personal exemption and sets the income tax obligations.

Also, the persons working in taxi passenger transportation and residents of information technology parks are deprived of the right to use the exemptions for the period during which they earn income taxed under the special taxation regime. Exemptions are applied proportionately to the months of work under the standard taxation regime. Exemptions could be used only for the months in which income was earned from work under the standard taxation regime.

For 2023, the personal exemption is 27,000 lei. The increased exemption, which is granted to particular categories of beneficiaries, such as people with disabilities from war, congenital or childhood diseases, is 31,500 lei. The exemption for maintained persons is 9,000 lei.

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