Romania Salary Calculator 2026
Gross-to-net salary calculator for Romania. For employees and freelancers (PFA).
Sourced from official government publications
Net monthly salary
RON 1 815
RON 21 780 / year
60.5% take-home
Effective tax rate
39.5%
of gross salary
Deductions
RON 1 185
per month
| Deduction | Amountper month | Rate |
|---|---|---|
| Gross salary | RON 3 000 | |
| SOCIAL CONTRIBUTIONS | ||
| Pension insurance (CAS) | RON 750 | 25.0% |
| Health insurance (CASS) | RON 300 | 10.0% |
| OTHER | ||
| Personal deduction (deducere personală) | RON 600 | — |
| INCOME TAX | ||
| Income tax (impozit pe venit) | RON 135 | 10.0% |
| Total deductions | RON 1 185 | 39.5% |
| Net salary | RON 1 815 | |
Effective rate
39.5%
Marginal rate
41.5%
Curious how 3 000 RON / month compares elsewhere?
See take-home pay across 12 other European countries side by side.
Built by SalaryCalc team
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 6 050 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 (4 050 RON/month), the base deduction is approximately 600 RON/month for employees with no dependents. The deduction decreases proportionally as gross salary increases and reaches zero above 6 050 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.