Order no. 1168/2017 / 492/2018/3024/2018/3337/2017 regarding the clasification in the category of computer software development was published in the Official Gazette no. 52/18.01.2018. The law enters into force on 1 February 2018 and it is applied starting with February incomes.

The income tax exemption for IT industry applies in addition to the categories currently provided for also to:

  • those who hold a diploma awarded after completing a short-form higher education;
  • those who hold a baccalaureate diploma and attend the courses of an accredited higher education institution and effectively carry out one of the activities stipulated in the Annex to the Order.

For employees who do not have a bachelor’s degree but only have a baccalaureate diploma, a certificate must be obtained showing that the employee is attending courses of an accredited faculty.

List of occupations specific to software development activities are completed as follows:

  • Assistant programmer: technical support assurance activities in computer programs, according to predefined specifications, and assembling them in coherent systems including testing to ensure compliance with specifications;
  • Assistant analyst: technical support assurance activities to conduct analysis to define specifications for effective building of IT systems that are responsive to user requirements.