Newsletter 4 /2018 - Inflation Index used for computing the corporate income tax

References: Order 1453/2018

Ramona Burduja

Order of the Ministry of Public Finance no. 1453 regarding the inflation index was published in the Romanian Official Gazette no. 182/27.02.2018.

For fiscal year 2018, the consumer price index used for adjusting the advance payments on account of the annual corporate income tax is equal to 103,1%.

Hence, the companies that opted for computing the annual corporate income tax, with advance payments, shall apply this index to the value of the annual corporate income tax for FY2017 in order to compute the advance payments that are due in FY2018 on a quarterly basis.


We remain at your disposal for any further clarifications.




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