The Romanian taxation of individuals depends upon their residence status. Generally, Romanian tax residents are liable to Romanian tax on their worldwide income, whereas non-Romanian tax residents are liable to Romanian tax on their Romanian-source income. This includes income received for services performed on Romanian territory. For the year 2011, the personal income tax rate is 16 percent (flat tax rate). Married individuals are taxed separately from their spouses.
The official currency of Romania is the Romanian Leu (RON).
Herein, the host country refers to the country to which the employee is assigned. The home country refers to the country where the assignee lives when he/she is not on assignment.