Romania's income tax exemption for R&D personnel approved 30 June 2016 ({News-2016-07-12/A/4- previous coverage}) is effective from 1 August. Individuals employed in Romania in R&D and technological development fields can benefit from a full exemption from the flat 16% individual income tax on their salary income. Although specific qualifying activities have not been issued, employers may apply for a binding ruling from the tax authority to confirm that their employees are eligible.