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Financiar v1 / Fiscal

Sectoral tax reliefs

The special regimes for IT, construction and agri-food, active at a date, with the period, the ceiling, the conditions and the legal basis of each.

⚠️ An empty list is an answer, not missing data. All three regimes were abolished from 1 January 2025, so for any later date there is no active relief. The route says that explicitly instead of returning the last known relief.

⚠️ The reduced pension contribution rate is not a figure from the law but a result. The law says that the percentage points of the Pillar II contribution are deducted from the pension rate — and that rose from 3.75% to 4.75% from 1 January 2024. The reduced rate is therefore 21.25% up to 2023 and 20.25% in 2024, under the same relief. Anyone treating it as a constant gets 2024 wrong, precisely.

⚠️ The ceiling cuts the relief, not eligibility. A gross above the ceiling does not lose the relief entirely: the part below keeps it, the part above benefits from nothing — neither the income-tax exemption, nor the reduced pension rate, nor the health exemption. Separately, construction and agri-food require a base gross wage of at least 3,000 lei for an 8-hour day (venit_minim_lei); that is about the contract, not the monthly gross, so the calculator only warns.

⚠️ The agri-food entries remain flagged de_verificat — the date the regime applies from has not been confirmed against the text of the act. Their parameters are the same as construction's, and those are confirmed.

GET
https://oneapi.ro/api/financiar/v1/fiscal/facilitati

Query parameters

NameTypeDescriptionAccepted values
la_dataoptional string | null Optional, YYYY-MM-DD; defaults to today. e.g. 2024-06-15e.g. 2023-06-15
sectoroptional string | null Optional: it, constructii, agroalimentar. e.g. ite.g. constructii

How it behaves

  • The special regimes for IT, construction and agri-food active at a given date, with the period, ceiling, conditions and legal basis of each.
  • ⚠️ An empty list is an answer, not missing data. All three regimes were abolished with effect from 1 January 2025, so for any later date no relief is active. The route says so explicitly rather than returning the last known relief — which would look current and is not.
  • ⚠️ The reliefs changed often, and that is exactly where people get it wrong. The ceiling fell from 30,000 to 10,000 lei with the income of January 2023 (Government Ordinance 16/2022), not in November; the health contribution exemption for construction and agri-food disappeared on 1 November 2023 (Law 296/2023), not on 1 January 2024. That is why they have their own table with explicit periods, rather than a flag on the rates.
  • ⚠️ The reduced pension rate is not a figure written in the law but a result. The law only says the pension rate is cut by "the percentage points corresponding to the contribution to the privately managed pension fund", and Pillar II rose from 3.75% to 4.75% on 1 January 2024. The reduced rate is therefore 21.25% through 2023 and 20.25% in 2024, on the same relief, without any act stating either figure. Taking it as a constant gets 2024 wrong.
  • ⚠️ The agri-food entries remain flagged de_verificat — their start date has not been confirmed against the text of the act. Their parameters are identical to construction, and those are confirmed: the ceiling and the removal of the health exemption from Legea 296/2023, the Pillar II rate from Legea 411/2004, the repeal by OUG 156/2024 art. LXIV.
  • ⚠️ The cap cuts the relief, not the eligibility. A gross above the cap does not lose the relief altogether: the part below keeps it, the part above gets nothing — no income tax exemption, no reduced pension rate, no health contribution exemption. Separately from the cap, construction and agri-food require a contractual gross of at least 3,000 lei for 8 hours a day (venit_minim_lei); that is about the contract, not the monthly gross, so the calculator only warns.

What it is for

  • Checking whether an employee in a sector had relief at a given date.
  • The ceiling up to which the exemption applied in a past month.
  • The eligibility conditions in plain language, for a file.

Response structure

FieldTypeDescription
data.la_data string The date the returned values are valid on.
data.sector null Institutional or economic sector.
data.facilitati array
meta.sursa string The official source the data comes from, with its licence where one is required.
meta.de_verificat integer Which values used are not legally confirmed. Empty means all are.
meta.sectoare_cunoscute array
meta.nota_lista_goala string A note on how to read the response: a caveat, a convention or a limit of the source.
meta.nota_acoperire string Why the total is a lower bound, in prose. meta.total_e_limita_de_jos is the word to switch on in code.
data.facilitati[].cota_cas string The sector own rate where it has one; null means the general rate.
data.facilitati[].plafon_lei integer The monthly gross up to which it applies. The part above benefits from no relief: it is taxed and carries the general contribution rates.
data.facilitati[].venit_minim_lei integer The minimum base gross wage the relief requires (3,000 lei for construction and agri-food); null where the law requires none.
data.facilitati[].conditii string The conditions in plain language, for a human — the calculator does not apply them automatically.
data.facilitati[].de_verificat boolean true when the contribution mechanics have not been confirmed against the text of the act.
meta.fara_date data is null and this says why. The quote exists at the source, but our import is behind; the response says how far our data goes.
meta.fara_date_cod The short, STABLE word for the reason, for clients that branch on it in code: fara_date is prose and may be rephrased, this is not.

Response examples

GEThttps://oneapi.ro/api/financiar/v1/fiscal/facilitati
{
    "data": {
        "la_data": "2026-10-07",
        "sector": null,
        "facilitati": []
    },
    "meta": {
        "sursa": "Legislaţia fiscală, curatată manual, cu act normativ pe fiecare valoare. Cotele, pragurile şi salariul minim se citesc din registrul comun `business_indicatori_fiscali`.",
        "de_verificat": 0,
        "sectoare_cunoscute": [
            "agroalimentar",
            "constructii",
            "it"
        ],
        "nota_lista_goala": "Nicio facilitate activă la data cerută. Toate cele trei regimuri sectoriale au fost eliminate de la 1 ianuarie 2025 — o listă goală e răspunsul corect, nu o lipsă de date.",
        "nota_acoperire": "Ce perioade acoperă fiecare set şi ce e neconfirmat: /financiar/v1/fiscal/acoperire."
    }
}

Error codes

CodeSlugWhen it occurs
401neautentificatMissing or invalid token.
403feature_indisponibilfinanciar.fiscal_referinta is not in the current plan.
422validareA parameter failed validation (la_data, sector); detalii says which and why.
429cota_depasitaThe plan's monthly quota has been exceeded (see Retry-After).

All errors share the same shape. eroare.cod is stable and is the value you should branch on in code — not the text in mesaj, which may change.

{
    "eroare": {
        "cod": "validare",
        "mesaj": "A parameter failed validation (la_data, sector); detalii says which and why.",
        "detalii": {
            "la_data": [
                "The value sent does not satisfy the parameter rule."
            ]
        }
    }
}