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Fiscal-Budgetary Measures with an Impact on Income Tax Introduced by Law No. 141/2025

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  • Lucian CERNUȘCA

    ("Aurel Vlaicu" University of Arad)

Abstract

Law No. 141/2025, published in the Official Gazette No. 699 of July 25th, 2025, establishes a series of fiscal and budgetary measures aimed at strengthening Romania’s long-term financial sustainability. Among the amendments introduced, included in the first set of economic recovery measures, are also those made to the Fiscal Code regarding income tax, issues that will be presented in this material. Some categories of income subject to taxation are revised, such as those obtained from dividends, interest, pensions, gambling, as well as from the recovery of waste consisting of ferrous and non-ferrous metals and their alloys from personal assets.

Suggested Citation

  • Lucian CERNUȘCA, 2025. "Fiscal-Budgetary Measures with an Impact on Income Tax Introduced by Law No. 141/2025," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 6(10), pages 40-51, October.
    • Handle: RePEc:ahd:journl:v:6:y:2025:i:10:p:40-51
    DOI: 10.37945/cbr.2025.10.05
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    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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