Programmers remain exempt from income tax in 2018 as well

Remember our FB Article of 27th September?

I was telling you then that we don’t believe in the abrogation HG 409 to be completed, regarding the tax exemption for programmers.

We had several meetings and debates with colleagues in the IT sector where we all analyzed the pay change scenarios after the contributions transferred to the employee.

Our answer was as clear as possible, the tax exemption granted by a special law has nothing to do with the calculation of the tax modified by the Fiscal code.

The clarifications come from the legislation through order 1168/14.12.2017 regarding the work of creating computer programs, Published in 18.01.2018 in the MOF.

In conclusion, in January 2018, programmers are exempted under HG 409, as in December 2017, and the new order has been applied since February.

The turnover threshold remains 10.000 EUR, but as there have been 2 important legislative changes in the last 6 months on this subject, we recommend that you re-check the exempted files and ensure you have the need for documents drawn up in accordance with the period.


Leave A Reply