The Romanian Government published an Official Gazette order approving the norms on the supplementary deduction for research and development (R&D) expenses on 13 July 2016. Under the provisions of the Tax Code, a supplementary deduction of 50% may be claimed for corporate income tax purposes in respect of R&D expenses.
The deduction is available for specific R&D activities, such as applied research and technological development. The availability of the supplementary deduction is not dependent on whether the objective of the R&D project was met. The deduction is applied to expenses with R&D activities carried out in Romania or in EU/EEA Member States.