The State Tax Service reminds that each private individual who is a taxpayers with a taxable annual income smaller than 360,000 lei has the right to an annual personal exemption of 27,000 lei for 2022. The personal exemption for a taxable income larger than 360,000 lei cannot be used, IPN reports.
The institution noted the given provisions do not affect the taxpayers’ right to benefit from the exemptions granted to the husband or wife and the exemptions for maintained persons in the conditions stipulated by the Tax Code.
“There are several exceptions and these refer to the types of incomes specified in Article 901 of the Tax Code, such as royalty, dividends from earnings from games of chance, incomes from leasing out tangible or intangible assets, except for farmland,” noted the State Tax Service.
The increased exemption of 31,500 lei is provided to those who suffered from actinic disease caused by the Chernobyl nuclear disaster; suffer from disabilities caused by the Chernobyl nuclear disaster, are the parent or husband/wife of a participant who was killed or went missing in the war for defending the territorial integrity and independence of the Republic of Moldova and in the Afghan war; acquired disabilities as a result of these wars or another war or due to a congenital or childhood disease; are persons with severe and accentuated disabilities; are pensioner-victims of political repression who were later rehabilitated.
The exemption for husband (wife) to the value of 19,800 lei is provided to the resident private individual on condition that the husband (wife) do not benefit from personal exemption. The personal exemption of 9,000 lei is provided for each maintained person, except for persons with disabilities due to a congenital or childhood disease, persons with severe and accentuated disabilities. 19,800 lei is the exemption for maintained persons who are persons with disabilities acquired as a result of a congenital or childhood disease or are persons with severe and accentuated disabilities.
