Romania Salary Calculator 2026 — Gross to Net
Calculate your Romanian take-home pay after CAS, CASS, and the flat 10% income tax. Supports employee and PFA freelancer modes.
Frequently Asked Questions
How is income tax calculated in Romania?
Romania applies a flat 10% income tax (impozit pe venit) on taxable income. For employees, taxable income is gross salary minus CAS (pension), CASS (health), and the personal deduction (for lower earners). For PFA freelancers, income tax is 10% of gross revenue minus CAS and CASS contributions.
What are CAS and CASS contributions?
CAS (Contribuția de Asigurări Sociale) is the pension contribution at 25% of gross salary for employees. CASS (Contribuția de Asigurări Sociale de Sănătate) is the health contribution at 10% of gross. Together, employees pay 35% of their gross in social contributions before income tax is applied.
What is the personal deduction in Romania?
Employees earning up to RON 24 000/year (RON 2 000/month) receive a full personal deduction of RON 6 780/year. This deduction phases out linearly between RON 24 000 and RON 43 200/year, and disappears entirely above RON 43 200/year. It reduces the taxable base before applying the 10% income tax.
How is a PFA (freelancer) taxed in Romania?
PFA (Persoană Fizică Autorizată) is the main freelancer structure in Romania. PFAs pay CAS based on fixed thresholds (RON 12 150 if earnings are RON 48 600–97 200; RON 24 300 above RON 97 200), CASS of 10% capped at RON 291 600, and 10% income tax on the remaining income.
What is the minimum health contribution for PFA in Romania?
PFAs must pay a minimum CASS of RON 2 430/year regardless of income level. This equals 6 minimum wages × 10%. CASS is calculated as 10% of gross income up to the RON 291 600 cap, but never less than the RON 2 430 minimum.
How does Romania compare to Bulgaria for tax burden?
Both Romania and Bulgaria have flat 10% income tax rates. However, Romania's combined employee social contributions (35% total: 25% CAS + 10% CASS) are significantly higher than Bulgaria's 13.78%. This means Romanian employees have a notably higher effective burden overall, while PFAs can optimise contributions through the fixed-amount CAS structure.