{"id":84884,"date":"2026-04-30T14:00:04","date_gmt":"2026-04-30T12:00:04","guid":{"rendered":"https:\/\/euro-tax.com\/?p=84884"},"modified":"2026-04-30T14:00:05","modified_gmt":"2026-04-30T12:00:05","slug":"taxele-in-marea-britanie","status":"publish","type":"post","link":"https:\/\/euro-tax.com\/ro\/blog\/taxele-in-marea-britanie\/","title":{"rendered":"Taxele \u0219i impozitele \u00een Marea Britanie"},"content":{"rendered":"<div class=\"mceContentBody mceFrontEnd\">\n    \n      <section id=\"simple-text-block_bf9632617a6e99e24fe5daf15814f96d\" class=\"simple-text lozad\">\n        <div class=\"container\" id=\"\">\n          <div class=\"row\">\n                          <div class=\"content\">\n                <p data-start=\"44\" data-end=\"485\">Ce obliga\u021bii fiscale are un rom\u00e2n care pleac\u0103 \u00een Marea Britanie pentru a lucra legal sau pentru a desf\u0103\u0219ura o activitate independent\u0103? \u00cen continuare, prezent\u0103m cele mai importante informa\u021bii despre <strong data-start=\"273\" data-end=\"331\">sistemul fiscal aplicabil pe teritoriul Marii Britanii<\/strong>. Afla\u021bi ce taxe \u0219i impozite fac parte din acest sistem, cine are obliga\u021bia de a le pl\u0103ti \u0219i cine poate ob\u021bine <a href=\"https:\/\/euro-tax.com\/ro\/returnari-de-taxe\/din-marea-britanie\/\"><strong data-start=\"442\" data-end=\"484\">recuperarea taxelor din Marea Britanie<\/strong>.<\/a><\/p>\n<p data-start=\"487\" data-end=\"750\">Principala institu\u021bie guvernamental\u0103 responsabil\u0103 de colectarea taxelor \u0219i impozitelor, precum \u0219i de supravegherea respect\u0103rii legisla\u021biei fiscale, este <strong data-start=\"640\" data-end=\"664\">HM Revenue &amp; Customs<\/strong>, institu\u021bia echivalent\u0103 cu <strong data-start=\"692\" data-end=\"749\">Agen\u021bia Na\u021bional\u0103 de Administrare Fiscal\u0103\u00a0 \u0219i sistemul de contribu\u021bii sociale din Rom\u00e2nia<\/strong> reunite \u00eentr-o singur\u0103 structur\u0103.<\/p>\n<p data-start=\"487\" data-end=\"750\"><img decoding=\"async\" class=\"alignnone size-full wp-image-84865\" src=\"https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/1.png\" alt=\"\" width=\"1006\" height=\"500\" srcset=\"https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/1.png 1006w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/1-300x149.png 300w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/1-768x382.png 768w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/1-34x17.png 34w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/1-320x159.png 320w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/1-400x199.png 400w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/1-250x124.png 250w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/1-900x447.png 900w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/1-201x100.png 201w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/1-864x429.png 864w\" sizes=\"(max-width: 1006px) 100vw, 1006px\" \/><\/p>\n<h2 data-start=\"752\" data-end=\"804\"><strong data-start=\"752\" data-end=\"804\">Ce taxe \u0219i impozite se aplic\u0103 \u00een Marea Britanie?<\/strong><\/h2>\n<p data-start=\"806\" data-end=\"1003\">La baza sistemului fiscal din <strong data-start=\"836\" data-end=\"854\">Marea Britanie<\/strong> se afl\u0103 a\u0219a-numitele <strong data-start=\"876\" data-end=\"894\">taxe personale<\/strong>, \u00een englez\u0103 <strong data-start=\"907\" data-end=\"923\">Personal Tax<\/strong>, care se aplic\u0103 anumitor categorii de contribuabili. Printre acestea se num\u0103r\u0103:<\/p>\n<ul data-start=\"1005\" data-end=\"1451\">\n<li data-section-id=\"15pc4wu\" data-start=\"1005\" data-end=\"1078\"><strong data-start=\"1007\" data-end=\"1050\">impozitul pe venitul persoanelor fizice<\/strong>, \u00een englez\u0103 <strong data-start=\"1063\" data-end=\"1077\">Income Tax<\/strong>;<\/li>\n<li data-section-id=\"w9uavk\" data-start=\"1079\" data-end=\"1160\"><strong data-start=\"1081\" data-end=\"1127\">impozitul pe profitul persoanelor juridice<\/strong>, \u00een englez\u0103 <strong data-start=\"1140\" data-end=\"1159\">Corporation Tax<\/strong>;<\/li>\n<li data-section-id=\"1cvcoy9\" data-start=\"1161\" data-end=\"1250\"><strong data-start=\"1163\" data-end=\"1201\">contribu\u021bia la asigur\u0103rile sociale<\/strong>, \u00een englez\u0103 <strong data-start=\"1214\" data-end=\"1249\">National Insurance Contribution<\/strong>;<\/li>\n<li data-section-id=\"1wuo56w\" data-start=\"1251\" data-end=\"1327\"><strong data-start=\"1253\" data-end=\"1292\">impozitul pe c\u00e2\u0219tigurile de capital<\/strong>, \u00een englez\u0103 <strong data-start=\"1305\" data-end=\"1326\">Capital Gains Tax<\/strong>;<\/li>\n<li data-section-id=\"1obk85k\" data-start=\"1328\" data-end=\"1389\"><strong data-start=\"1330\" data-end=\"1356\">impozitul pe mo\u0219tenire<\/strong>, \u00een englez\u0103 <strong data-start=\"1369\" data-end=\"1388\">Inheritance Tax<\/strong>;<\/li>\n<li data-section-id=\"16mt5dm\" data-start=\"1390\" data-end=\"1451\"><strong data-start=\"1392\" data-end=\"1422\">taxa local\u0103 pe proprietate<\/strong>, \u00een englez\u0103 <strong data-start=\"1435\" data-end=\"1450\">Council Tax<\/strong>.<\/li>\n<\/ul>\n<h2 data-start=\"1453\" data-end=\"1517\"><strong data-start=\"1453\" data-end=\"1517\">Ce este impozitul pe venitul persoanelor fizice, Income Tax?<\/strong><\/h2>\n<p data-start=\"1519\" data-end=\"1823\">Cel mai cunoscut dintre impozitele men\u021bionate mai sus este <strong data-start=\"1578\" data-end=\"1621\">impozitul pe venitul persoanelor fizice<\/strong>, \u00een englez\u0103 <strong data-start=\"1634\" data-end=\"1648\">Income Tax<\/strong>. Acesta este impozitul pe care ar trebui s\u0103 \u00eel pl\u0103teasc\u0103 fiecare persoan\u0103 angajat\u0103 legal \u00een <strong data-start=\"1741\" data-end=\"1759\">Marea Britanie<\/strong>. Valoarea sa depinde, \u00een principal, de <strong data-start=\"1799\" data-end=\"1822\">nivelul veniturilor<\/strong>.<\/p>\n<p data-start=\"1825\" data-end=\"1986\">Acest impozit include veniturile personale ale contribuabilului, inclusiv venituri precum cele provenite din <strong data-start=\"1934\" data-end=\"1944\">pensie<\/strong> sau din <strong data-start=\"1953\" data-end=\"1985\">\u00eenchirierea unei propriet\u0103\u021bi<\/strong>.<\/p>\n<p data-start=\"1988\" data-end=\"2221\">\u00cen <strong data-start=\"1991\" data-end=\"2009\">Marea Britanie<\/strong>, impozitul pe venit se calculeaz\u0103 pe baza unei <strong data-start=\"2057\" data-end=\"2077\">scale progresive<\/strong>, cu cote de <strong data-start=\"2090\" data-end=\"2109\">20%, 40% \u0219i 45%<\/strong>, \u021bin\u00e2nd cont \u0219i de <strong data-start=\"2129\" data-end=\"2150\">suma neimpozabil\u0103<\/strong>. \u00cencep\u00e2nd cu anul fiscal <strong data-start=\"2176\" data-end=\"2189\">2025\/2026<\/strong>, aceast\u0103 scal\u0103 este urm\u0103toarea:<\/p>\n<p data-start=\"1988\" data-end=\"2221\">Venit \u2192 Cota de impozitare<\/p>\n<p data-start=\"1988\" data-end=\"2221\"><strong data-start=\"540\" data-end=\"555\">0 &#8211; \u00a312 570:<\/strong> 0%<br data-start=\"558\" data-end=\"561\" \/><strong data-start=\"561\" data-end=\"582\">\u00a3 12 571 &#8211; \u00a3 50 270:<\/strong> 20%<br data-start=\"586\" data-end=\"589\" \/><strong data-start=\"589\" data-end=\"611\">\u00a3 50 271 \u2013 \u00a3 125 140:<\/strong> 40%<br data-start=\"615\" data-end=\"618\" \/><strong data-start=\"618\" data-end=\"637\">Peste \u00a3125 140:<\/strong> 45%<\/p>\n<p data-start=\"2549\" data-end=\"2820\">\u00cen plus, exist\u0103 diferite <strong data-start=\"2574\" data-end=\"2608\">deduceri \u0219i facilit\u0103\u021bi fiscale<\/strong> care pot influen\u021ba calculul impozitului. Printre acestea se pot num\u0103ra facilit\u0103\u021bile pentru copii, facilit\u0103\u021bile pentru utilizarea serviciilor de cre\u0219\u0103 sau diferite facilit\u0103\u021bi legate de economisirea pentru pensie.<\/p>\n<p data-start=\"2822\" data-end=\"3249\">Toate aceste reguli au rolul de a \u021bine cont de diferitele niveluri de venit \u0219i de a asigura un sistem de impozitare echitabil, adaptat situa\u021biilor financiare variate ale contribuabililor din <strong data-start=\"3013\" data-end=\"3031\">Marea Britanie<\/strong>.<\/p>\n<h2 data-start=\"3251\" data-end=\"3297\"><strong data-start=\"3251\" data-end=\"3297\">Ce este Corporation Tax \u00een Marea Britanie?<\/strong><\/h2>\n<p data-start=\"3299\" data-end=\"3717\"><strong data-start=\"3299\" data-end=\"3318\">Corporation Tax<\/strong> este <strong data-start=\"3324\" data-end=\"3370\">impozitul pe profitul persoanelor juridice<\/strong> \u00een Marea Britanie, echivalentul impozitului pe profit aplicabil companiilor din Rom\u00e2nia. Fiecare firm\u0103 care are personalitate juridic\u0103, desf\u0103\u0219oar\u0103 activitate economic\u0103 \u0219i ob\u021bine profit trebuie s\u0103 achite acest impozit dup\u0103 \u00eencheierea anului financiar. Informa\u021bii detaliate despre acest subiect se pot g\u0103si pe pagina oficial\u0103 a guvernului britanic.<\/p>\n<h2 data-start=\"3719\" data-end=\"3799\"><strong data-start=\"3719\" data-end=\"3799\">Cui i se aplic\u0103 impozitul pe profitul persoanelor juridice, Corporation Tax?<\/strong><\/h2>\n<p data-start=\"3801\" data-end=\"4084\">Impozitul pe profitul persoanelor juridice, \u00een englez\u0103 <strong data-start=\"3856\" data-end=\"3875\">Corporation Tax<\/strong>, reprezint\u0103 o form\u0103 de impozitare aplicat\u0103 profiturilor ob\u021binute de firme \u0219i corpora\u021bii. Este un impozit na\u021bional, colectat de <strong data-start=\"4003\" data-end=\"4027\">HM Revenue &amp; Customs<\/strong>, institu\u021bia britanic\u0103 responsabil\u0103 de aspectele fiscale.<\/p>\n<p data-start=\"4086\" data-end=\"4390\">Acest impozit se calculeaz\u0103 pe baza veniturilor companiei, dup\u0103 luarea \u00een considerare a <strong data-start=\"4174\" data-end=\"4201\">costurilor opera\u021bionale<\/strong>. Cotele \u0219i pragurile de impozitare pot varia \u00een func\u021bie de dimensiunea firmei \u0219i de anul fiscal, \u00eens\u0103 nivelurile generale ale <strong data-start=\"4328\" data-end=\"4347\">Corporation Tax<\/strong> sunt stabilite de guvernul Marii Britanii.<\/p>\n<p data-start=\"4392\" data-end=\"4639\">Impozitul pe profitul persoanelor juridice reprezint\u0103 una dintre sursele importante de venit ale statului, din care sunt finan\u021bate, printre altele, <strong data-start=\"4540\" data-end=\"4564\">sistemul de s\u0103n\u0103tate<\/strong>, <strong data-start=\"4566\" data-end=\"4578\">educa\u021bia<\/strong>, <strong data-start=\"4580\" data-end=\"4598\">infrastructura<\/strong> \u0219i alte domenii ale politicilor publice.<\/p>\n<p data-start=\"4641\" data-end=\"4755\">\u00cencep\u00e2nd cu data de <strong data-start=\"4661\" data-end=\"4679\">1 aprilie 2023<\/strong>, cotele pentru impozitul pe profitul persoanelor juridice sunt urm\u0103toarele:<\/p>\n<ul data-start=\"4757\" data-end=\"5460\">\n<li data-section-id=\"alrj2k\" data-start=\"4757\" data-end=\"4895\"><strong data-start=\"4759\" data-end=\"4766\">19%<\/strong> pentru profiturile impozabile sub <strong data-start=\"4801\" data-end=\"4815\">50.000 GBP<\/strong>, adic\u0103 aproximativ <strong data-start=\"4835\" data-end=\"4850\">294.500 RON<\/strong>, aceasta fiind cota pentru profiturile mici;<\/li>\n<li data-section-id=\"9lsmsd\" data-start=\"4896\" data-end=\"5332\">pentru companiile care ob\u021bin profituri \u00eentre <strong data-start=\"4943\" data-end=\"4972\">50.000 GBP \u0219i 250.000 GBP<\/strong>, adic\u0103 aproximativ \u00eentre <strong data-start=\"4998\" data-end=\"5030\">294.500 RON \u0219i 1.472.500 RON<\/strong>, cota de impozitare este \u00eentre <strong data-start=\"5062\" data-end=\"5076\">19% \u0219i 25%<\/strong>. Aceast\u0103 diferen\u021b\u0103 apare ca urmare a aplic\u0103rii facilit\u0103\u021bii <strong data-start=\"5136\" data-end=\"5155\">Marginal Relief<\/strong>, care reduce cota standard de <strong data-start=\"5186\" data-end=\"5205\">Corporation Tax<\/strong>, de <strong data-start=\"5210\" data-end=\"5217\">25%<\/strong>. Astfel, pe m\u0103sur\u0103 ce profitul cre\u0219te, cota de impozitare cre\u0219te treptat, p\u00e2n\u0103 ajunge la nivelul maxim de <strong data-start=\"5324\" data-end=\"5331\">25%<\/strong>;<\/li>\n<li data-section-id=\"i9jnoe\" data-start=\"5333\" data-end=\"5460\"><strong data-start=\"5335\" data-end=\"5342\">25%<\/strong> pentru profiturile care dep\u0103\u0219esc <strong data-start=\"5376\" data-end=\"5391\">250.000 GBP<\/strong>, adic\u0103 aproximativ <strong data-start=\"5411\" data-end=\"5428\">1.472.500 RON<\/strong>, aceasta fiind cota principal\u0103.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-84902\" src=\"https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/blog-ETX-1006x500-5.png\" alt=\"\" width=\"1006\" height=\"500\" srcset=\"https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/blog-ETX-1006x500-5.png 1006w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/blog-ETX-1006x500-5-300x149.png 300w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/blog-ETX-1006x500-5-768x382.png 768w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/blog-ETX-1006x500-5-34x17.png 34w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/blog-ETX-1006x500-5-320x159.png 320w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/blog-ETX-1006x500-5-400x199.png 400w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/blog-ETX-1006x500-5-250x124.png 250w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/blog-ETX-1006x500-5-900x447.png 900w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/blog-ETX-1006x500-5-201x100.png 201w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/blog-ETX-1006x500-5-864x429.png 864w\" sizes=\"(max-width: 1006px) 100vw, 1006px\" \/><\/p>\n<h2 data-start=\"5462\" data-end=\"5514\"><strong data-start=\"5462\" data-end=\"5514\">Deduceri \u0219i facilit\u0103\u021bi fiscale \u00een Marea Britanie<\/strong><\/h2>\n<p data-start=\"5516\" data-end=\"5777\">\u00cen momentul depunerii declara\u021biei pentru impozitul personal, se pot aplica mai multe <strong data-start=\"5601\" data-end=\"5635\">deduceri \u0219i facilit\u0103\u021bi fiscale<\/strong>, care pot reduce considerabil suma datorat\u0103 statului britanic. Astfel, valoarea<a href=\"https:\/\/euro-tax.com\/ro\/returnari-de-taxe\/din-marea-britanie\/\"> <strong data-start=\"5716\" data-end=\"5758\">recuper\u0103rii taxelor din Marea Britanie<\/strong><\/a> poate fi mai mare.<\/p>\n<p data-start=\"5779\" data-end=\"6120\">Persoanele angajate cu contract de munc\u0103 pl\u0103tesc impozitul automat. Acesta este re\u021binut anticipat din fiecare salariu, prin sistemul <strong data-start=\"5912\" data-end=\"5920\">PAYE<\/strong>, \u00een englez\u0103 <strong data-start=\"5933\" data-end=\"5952\">Pay as You Earn<\/strong>. Baza acestui tip de calcul este informa\u021bia inclus\u0103 \u00een documentul numit <strong data-start=\"6025\" data-end=\"6032\">P60<\/strong>, unde sunt men\u021bionate veniturile ob\u021binute de angajat pe parcursul \u00eentregului an fiscal.<\/p>\n<p data-start=\"6122\" data-end=\"6504\">Reamintim c\u0103 acest document este primit de angajat dup\u0103 \u00eencheierea anului fiscal, care \u00een <strong data-start=\"6212\" data-end=\"6230\">Marea Britanie<\/strong> se termin\u0103 la data de <strong data-start=\"6253\" data-end=\"6266\">5 aprilie<\/strong>. \u00cen situa\u021bia \u00een care contribuabilul \u0219i-a \u00eencheiat activitatea \u00eenainte de 5 aprilie, acesta ar trebui s\u0103 primeasc\u0103 de la angajator <a href=\"https:\/\/euro-tax.com\/ro\/blog\/formularele-p45-si-p60-din-marea-britanie-ce-sunt-si-ce-trebuie-sa-stiti-despre-ele\/\">documentul numit <strong data-start=\"6414\" data-end=\"6421\">P45<\/strong><\/a>, care poate fi, de asemenea, folosit ca baz\u0103 pentru depunerea declara\u021biei fiscale.<\/p>\n<h2 data-start=\"6506\" data-end=\"6570\"><strong data-start=\"6506\" data-end=\"6570\">C\u00e2nd se poate ob\u021bine recuperarea taxelor din Marea Britanie?<\/strong><\/h2>\n<p data-start=\"6572\" data-end=\"7034\">\u00centre legisla\u021bia fiscal\u0103 din Rom\u00e2nia \u0219i cea din Marea Britanie exist\u0103 o diferen\u021b\u0103 important\u0103. \u00cen <strong data-start=\"6669\" data-end=\"6687\">Marea Britanie<\/strong>, nu toate persoanele angajate cu contract de munc\u0103 au obliga\u021bia de a depune declara\u021bia fiscal\u0103 anual\u0103. <strong data-start=\"6791\" data-end=\"6799\">HMRC<\/strong> porne\u0219te de la ideea c\u0103 angaja\u021bii achit\u0103 corect taxele prin re\u021binerile aplicate la salariu, iar angajatul pl\u0103te\u0219te exact suma de impozit necesar\u0103. Din acest motiv, \u00een multe cazuri nu exist\u0103 obliga\u021bia depunerii unei declara\u021bii fiscale.<\/p>\n<p data-start=\"7036\" data-end=\"7530\">Exist\u0103 \u00eens\u0103 situa\u021bii \u00een care autoritatea fiscal\u0103 a re\u021binut o sum\u0103 prea mare. Acest lucru se poate \u00eent\u00e2mpla atunci c\u00e2nd contribuabilul a avut un <strong data-start=\"7180\" data-end=\"7203\">cod fiscal incorect<\/strong>, a fost \u00eencadrat \u00eentr-un prag fiscal prea ridicat sau a c\u00e2\u0219tigat mai pu\u021bin dec\u00e2t <strong data-start=\"7285\" data-end=\"7306\">suma neimpozabil\u0103<\/strong> aflat\u0103 \u00een vigoare. De asemenea, poate ap\u0103rea o astfel de situa\u021bie atunci c\u00e2nd contribuabilul a lucrat pentru mai mul\u021bi angajatori. \u00cen aceste cazuri, este recomandat s\u0103 se solicite <a href=\"https:\/\/euro-tax.com\/ro\/returnari-de-taxe\/din-marea-britanie\/\"><strong data-start=\"7487\" data-end=\"7529\">recuperarea taxelor din Marea Britanie<\/strong>.<\/a><\/p>\n<p data-start=\"7532\" data-end=\"7939\">Dac\u0103 a\u021bi lucrat \u00een <strong data-start=\"7551\" data-end=\"7569\">Marea Britanie<\/strong> timp de mai mul\u021bi ani, dar nu a\u021bi solicitat niciodat\u0103 recuperarea taxelor, pute\u021bi face acest lucru inclusiv la \u00eentoarcerea \u00een Rom\u00e2nia. Pentru aceasta, trebuie depus\u0103 declara\u021bia fiscal\u0103. Recuperarea se poate solicita pentru o perioad\u0103 limitat\u0103, \u00een general o dat\u0103 \u00een termen de <strong data-start=\"7845\" data-end=\"7854\">5 ani<\/strong>. Dup\u0103 aceast\u0103 perioad\u0103, solicitarea nu mai este posibil\u0103, iar banii pot fi pierdu\u021bi.<\/p>\n<p data-start=\"7941\" data-end=\"8145\"><strong data-start=\"7941\" data-end=\"7953\">Aten\u021bie:<\/strong> depunerea declara\u021biei la autoritatea fiscal\u0103 britanic\u0103 nu \u00eenseamn\u0103 c\u0103 ve\u021bi primi \u00eenapoi \u00eentregul impozit pl\u0103tit. Recuperarea se refer\u0103 doar la suma care reprezint\u0103 <strong data-start=\"8118\" data-end=\"8144\">impozit pl\u0103tit \u00een plus<\/strong>.<\/p>\n<p data-start=\"7941\" data-end=\"8145\"><img decoding=\"async\" class=\"alignnone size-full wp-image-84861\" src=\"https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/blog-ETX-1006x500-4.png\" alt=\"\" width=\"1006\" height=\"500\" srcset=\"https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/blog-ETX-1006x500-4.png 1006w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/blog-ETX-1006x500-4-300x149.png 300w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/blog-ETX-1006x500-4-768x382.png 768w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/blog-ETX-1006x500-4-34x17.png 34w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/blog-ETX-1006x500-4-320x159.png 320w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/blog-ETX-1006x500-4-400x199.png 400w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/blog-ETX-1006x500-4-250x124.png 250w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/blog-ETX-1006x500-4-900x447.png 900w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/blog-ETX-1006x500-4-201x100.png 201w, https:\/\/euro-tax.com\/wp-content\/uploads\/2026\/04\/blog-ETX-1006x500-4-864x429.png 864w\" sizes=\"(max-width: 1006px) 100vw, 1006px\" \/><\/p>\n<h2 data-start=\"8147\" data-end=\"8186\"><strong data-start=\"8147\" data-end=\"8186\">Suma neimpozabil\u0103 \u00een Marea Britanie<\/strong><\/h2>\n<p data-start=\"8188\" data-end=\"8474\">\u00cen fiecare an, guvernul britanic stabile\u0219te <strong data-start=\"8232\" data-end=\"8253\">suma neimpozabil\u0103<\/strong>, numit\u0103 <strong data-start=\"8262\" data-end=\"8284\">Personal Allowance<\/strong>. <strong data-start=\"8286\" data-end=\"8319\">Income Tax Personal Allowance<\/strong> reprezint\u0103 suma de venit care poate fi ob\u021binut\u0103 anual f\u0103r\u0103 obliga\u021bia de a pl\u0103ti impozit pentru aceasta. Cu alte cuvinte, este <strong data-start=\"8446\" data-end=\"8473\">suma scutit\u0103 de impozit<\/strong>.<\/p>\n<p data-start=\"8188\" data-end=\"8474\">An fiscal \u2192 Sum\u0103 neimpozabil\u0103<\/p>\n<p data-start=\"8188\" data-end=\"8474\"><strong>2022\/2023:<\/strong> \u00a3 12 570<\/p>\n<p data-start=\"8188\" data-end=\"8474\"><strong>2023\/2024: <\/strong>\u00a3 12 570<\/p>\n<p data-start=\"8188\" data-end=\"8474\"><strong>2024\/2025: <\/strong>\u00a3 12 570<\/p>\n<p data-start=\"8188\" data-end=\"8474\"><strong>2025\/2026: <\/strong>\u00a3 12 570<\/p>\n<h2 data-start=\"8900\" data-end=\"8955\"><strong data-start=\"8900\" data-end=\"8955\">Taxele \u0219i impozitele \u00een Marea Britanie pentru firme<\/strong><\/h2>\n<p data-start=\"8957\" data-end=\"9206\">Situa\u021bia este diferit\u0103 pentru persoanele <strong data-start=\"8998\" data-end=\"9015\">self-employed<\/strong>, adic\u0103 pentru persoanele care desf\u0103\u0219oar\u0103 activitate independent\u0103, \u0219i pentru cele care au propria afacere. \u00cen aceste cazuri, este necesar\u0103 depunerea declara\u021biei fiscale \u00een <strong data-start=\"9187\" data-end=\"9205\">Marea Britanie<\/strong>.<\/p>\n<p data-start=\"9208\" data-end=\"9672\">Taxele \u0219i impozitele au c\u00e2teva caracteristici importante: rezult\u0103 din obliga\u021biile contribuabilului prev\u0103zute de lege, sunt nerambursabile \u0219i obligatorii. Nu conteaz\u0103 dac\u0103 este vorba despre Rom\u00e2nia sau despre <strong data-start=\"9416\" data-end=\"9434\">Marea Britanie<\/strong>, fiecare contribuabil trebuie s\u0103 le pl\u0103teasc\u0103. \u00cen caz contrar, pot ap\u0103rea sanc\u021biuni. Din acest motiv, este important s\u0103 \u00een\u021belege\u021bi cum func\u021bioneaz\u0103 <strong data-start=\"9583\" data-end=\"9621\">sistemul fiscal din Marea Britanie<\/strong>, pentru a evita problemele cu autoritatea fiscal\u0103.<\/p>\n<p data-start=\"9208\" data-end=\"9672\"><em>Not\u0103: valorile \u00een RON sunt au fost calculate la un curs de <strong data-start=\"9777\" data-end=\"9797\">1 GBP = 5,89 RON<\/strong>, conform BNR (Banca Na\u021bional\u0103 a Rom\u00e2niei).<\/em><\/p>\n<p>&nbsp;<\/p>\n              <\/div>\n                      <\/div>\n        <\/div>\n      <\/section>\n\n    \n  \n<\/div>","protected":false},"excerpt":{"rendered":"<p>Ce obliga\u021bii fiscale are un rom\u00e2n care pleac\u0103 \u00een Marea Britanie pentru a lucra legal sau pentru a desf\u0103\u0219ura o activitate independent\u0103? \u00cen continuare, prezent\u0103m cele mai importante informa\u021bii despre sistemul fiscal aplicabil pe teritoriul Marii Britanii. Afla\u021bi ce taxe \u0219i impozite fac parte din acest sistem, cine are obliga\u021bia de a le pl\u0103ti \u0219i cine poate ob\u021bine recuperarea taxelor din Marea Britanie.<\/p>\n","protected":false},"author":16,"featured_media":84915,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[53,81,46,56],"tags":[],"class_list":["post-84884","post","type-post","status-publish","has-post-thumbnail","hentry","category-marea-britanie","category-pentru-parteneri","category-recuperare-impozit","category-taxe-in-general"],"aioseo_notices":[],"acf":[],"_links":{"self":[{"href":"https:\/\/euro-tax.com\/ro\/wp-json\/wp\/v2\/posts\/84884","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/euro-tax.com\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/euro-tax.com\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/euro-tax.com\/ro\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/euro-tax.com\/ro\/wp-json\/wp\/v2\/comments?post=84884"}],"version-history":[{"count":41,"href":"https:\/\/euro-tax.com\/ro\/wp-json\/wp\/v2\/posts\/84884\/revisions"}],"predecessor-version":[{"id":84933,"href":"https:\/\/euro-tax.com\/ro\/wp-json\/wp\/v2\/posts\/84884\/revisions\/84933"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/euro-tax.com\/ro\/wp-json\/wp\/v2\/media\/84915"}],"wp:attachment":[{"href":"https:\/\/euro-tax.com\/ro\/wp-json\/wp\/v2\/media?parent=84884"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/euro-tax.com\/ro\/wp-json\/wp\/v2\/categories?post=84884"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/euro-tax.com\/ro\/wp-json\/wp\/v2\/tags?post=84884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}