The income obtained from copyright is taxable as follows:
- Income tax of 10% of net revenue (60% of gross revenue). This is paid by the income payer.
- Social contributions (CAS 25% and CASS 10%) if the net income obtained from copyright exceeds 12 minimum gross salaries (for year 2021 the amount of 27.600 lei). These contributions are calculated and paid at the minimum threshold of 12 minimum gross salaries or a higher threshold as follows:
- By the income payer if this is the only one, or if this is the one where the threshold of 12 minimum gross wages is exceeded (if there are several payers).
- By the taxable person if the minimum level of 12 gross salaries is exceeded cumulatively from several income payers. In this case, the taxable person also submits the annual income declaration.
If the taxable person is employed, the social contributions for CAS and CASS are not due.