Starting with the month of February 2017, are exempted from the payment of the income tax the individuals that derive incomes from salaries and assimilated to salaries from providing activities of seasonal kind, on the basis of an individual employment agreement, concluded for a period of 12 month.

According to Law no. 170/2016, the seasonal activities are those corresponding to the following CAEN codes:

5510 – „Hotels and other similar accommodation facilities”; 5520 – „Accommodation facilities for vacations and short-term stay”; 5530 – „Trailer parks, camping sites and camps”; 5590 – „Other accommodation services”; 5610 – „Restaurants”; 5621 – „Activities of event catering”; 5629 – „Other catering services n.c.a.”; 5630 – „Bars and other activities of serving drinks”.