To encourage innovation in strategic sectors such as pharmaceuticals and medical services, Romanian legislation provides a series of tax incentives applicable to research and development (R&D) activities. Companies engaged in such activities may benefit from additional tax deductions or a refundable tax credit for expenses related to R&D projects, under certain conditions set out in the Fiscal Code.
These measures aim to stimulate investment in new therapeutic solutions, advanced medical technologies, and innovative digital processes. In addition, the favorable tax regime can help attract international funding and strengthen Romania’s position as an emerging hub for applied research in the healthcare sector.
