Romania Salary Calculator 2026
Gross-to-net salary calculator for Romania. For employees, SRL Microîntreprindere, PFA, and SRL Standard CIT.
Sourced from official government publications
Tax rules last verified
Built by SalaryCalc team
How salary tax works in Romania in 2026
This calculator models 4 tax regimes for Romania — 1 for employed staff and 3 for freelancers and company owners. All amounts are calculated in RON and can be displayed in another currency at current exchange rates. Each regime below lists the rates, thresholds and contributions the calculator applies; select one above to see it worked through on your own figure.
Employment income
Standard Employee (Salariat)
Standard Romanian employment. Flat 10% PIT applied to (gross − CAS − CASS − personal deduction). Employee CAS (pension) is 25% of gross; CASS (health) is 10% of gross. The IT employee PIT exemption was abolished in January 2025 — IT employees in 2026 pay the full 10% rate like any other employee.
- PIT 10% flat
- CAS (pension): 25% of gross
- CASS (health): 10% of gross
- Personal deduction tapers above min wage
- Min wage: RON 4 325/month (from 01.07.2026)
IT employees: the prior PIT exemption (0% on IT-payroll income) was repealed effective 1 January 2025. Bookmarked URLs from earlier years showing 0% PIT will now show the standard 10%.
Freelance, self-employed and company regimes
SRL micro-enterprise 1% (SRL Microîntreprindere)
Cap €100 000 revenue. Mandatory 1 employee.
Microenterprise regime — the dominant choice for Romanian IT freelancers under the €100 000 revenue cap. Tax is 1% on gross revenue (no expense deduction) plus 16% dividend tax on the distribution. Mandatory minimum 1 employee (the director can fill the role at minimum wage).
- 1% on revenue (no expense deduction)
- Dividend tax: 16% (raised 2026)
- CASS on dividends: 10% of a 6/12/24 × min-wage plafon (max RON 9 720)
- Revenue cap: ≈ RON 497 800 (€100k)
- Mandatory: ≥ 1 employee (full-time)
- Director salary: standard PAYE pipeline
- Combined effective ≈ 16.84% at full payout
Cap €100 000 revenue. Mandatory 1 employee. Above the cap the company must switch to SRL Standard CIT 16% from the quarter of exceedance.
PFA actual-expense system (PFA — sistem real)
Sole proprietor; profit-based with expense deduction
Authorised Natural Person (Persoană Fizică Autorizată) under the actual income/expenses regime. PIT is 10% on net profit (revenue − expenses − CAS − CASS). CAS is owed in fixed bands when net income crosses 12× and 24× the minimum wage; CASS is 10% of profit, capped at 72× the minimum wage (raised in 2026 from 60×).
- PIT 10% on profit
- CAS by income band (12× / 24× min wage)
- CASS 10% of profit (cap 72× min wage)
- CASS minimum: RON 2 430/year
- VAT registration: RON 395 000 (≈ €80k)
SRL standard CIT
For revenue >€100 000 or structural choice
Standard SRL regime — Corporation Tax 16% on profit (revenue − director salary − employer NIC − expenses) plus 16% dividend tax on the distribution. Mandatory above the €100 000 microenterprise cap, or chosen structurally when expenses or salary make the profit base materially smaller than revenue.
- CIT: 16% on profit
- Dividend tax: 16% (raised 2026)
- CASS on dividends: 10% of a 6/12/24 × min-wage plafon (max RON 9 720)
- Combined effective ≈ 30% at full payout
- Salary + expenses deductible from CIT
For revenue >€100 000 or structural choice (substantial deductible expenses or multiple shareholders).
Official sources for Romania
The rates and thresholds above are taken from ANAF — 2026 contribution rates.
Figures are estimates for the 2026 tax year and exclude personal circumstances such as joint filing, dependants, regional surcharges and one-off reliefs unless stated above. See how we calculate and the official sources behind these numbers.
Frequently asked questions
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.
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.
Employees with a gross salary up to 6 325 RON/month (minimum wage + 2 000 RON) receive a personal deduction (deducere personală de bază) that reduces their taxable income before the 10% income tax is applied. At minimum wage level (4 325 RON/month from 1 July 2026), the base deduction is 865 RON/month for employees with no dependents. The deduction decreases proportionally as gross salary increases and reaches zero above 6 325 RON/month. Employees with dependents (children, non-earning spouse) receive higher deductions. Our calculator models the base deduction for 0 dependents.
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.
PFAs with annual net income of at least 6 minimum wages (24 300 RON in 2026) must pay a minimum CASS of 2 430 RON/year. CASS is calculated as 10% of gross income up to the 291 600 RON cap (72 minimum wages), but never less than the 2 430 RON minimum when the income threshold is met.
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.