Individuals who obtained income from intellectual property rights in 2024 must complete their tax return by completing the Single Declaration (form 212), by May 26, 2025. Below, we detail the tax regime applicable to this income, including with regard to income tax and social contributions (CAS and CASS).
- What is income from intellectual property rights
According to the Tax Code, this income comes from the exploitation of intellectual property rights in any form, such as:
- copyright and related rights;
- patents;
- designs and models;
- trademarks and geographical indications;
- topographies of semiconductor products;
- other similar creations.
Income is considered obtained in Romania only if it is paid by a Romanian resident or through a permanent establishment in Romania of a non-resident.
- Obligation to submit a single declaration
Persons who obtain such income, individually or in a form of association, must submit the Single Declaration – form 212 by May 26, 2025, to finalize:
- annual income tax;
- health contribution (CASS);
- pension contribution (CAS), if applicable.
- Income tax
Income tax is calculated by applying a rate of 10% to the annual net taxable income, determined in the real system based on data from simple entry accounting. The payment deadline is May 26, 2025.
- Health Contribution (CASS)
CASS is due if the total income generated from the sources provided for in art. 155 par. (1) let. c)–h) (copyrights, rents, investments, agricultural activities, etc.) exceeds the threshold of six gross minimum wages in the country. For the year 2024, this threshold is:
- 6 minimum wages × 3,300 lei = 19,800 lei (the gross minimum wage in 2024 is 3,300 lei).
The calculation basis for CASS (10% rate) is established as follows:
- 6 minimum wages – for incomes between 6 and 12 gross minimum wages;
- 12 minimum wages – for incomes between 12 and 24 minimum wages;
- 24 minimum wages – for incomes above 24 gross minimum wages.
- Pension Contribution (CAS)
Persons who estimate that they will obtain net income from independent activities and/or intellectual property rights in the amount of at least:
- 12 minimum wages – owe CAS at the calculation base equal to 12 minimum wages;
- 24 minimum wages – CAS is calculated at the level of 24 minimum wages.
The CAS rate is 25%, and payment is made no later than May 26, 2025.
- Ways to submit the single declaration
The single declaration (form 212) can be submitted through:
- Online, through:
o Virtual Private Space (SPV) – www.anaf.ro;
o Portal www.e-guvernare.ro– with qualified digital certificate;
- On paper, directly at the ANAF headquarters or by mail with confirmation of receipt.
- Important deadlines for the fiscal year 2024
- May 26, 2025 is the deadline for:
o filing the single tax return for income earned in 2024;
o payment of income tax;
o payment of CAS and CASS contributions (if applicable).