Romania net salary calculator 2026
Work out your take-home pay in Romania for 2026. The calculator deducts CAS pension insurance (25%) and CASS health insurance (10%) from gross, applies the basic personal deduction for lower incomes, then a flat 10% income tax on the remainder. Single employee, no dependants, primary workplace.
| Gross salary | RON 8,000.00 |
| Income tax (10%) | -RON 520.00 |
| Pension insurance (CAS 25%) | -RON 2,000.00 |
| Health insurance (CASS 10%) | -RON 800.00 |
| Net pay (take-home) | RON 4,680.00 |
Effective deduction rate 41.5 % · of which income tax 6.5 %
How this is calculated
- Deduct CAS (contribuția de asigurări sociale — pension) at 25% of gross salary.
- Deduct CASS (contribuția de asigurări sociale de sănătate — health) at 10% of gross salary. Together CAS + CASS take 35% of gross.
- Apply the basic personal deduction (deducere personală) if it applies — it is up to 20% of the minimum wage and only for monthly gross up to the minimum wage + 2,000 RON, tapering to zero across that band. At higher salaries it is zero.
- Compute the taxable base: gross − CAS − CASS − personal deduction, then apply the flat 10% income tax. Take-home pay = gross − CAS − CASS − income tax.
FAQ
Why is the effective take-home rate about 58.5%?
At a typical salary the personal deduction is zero, so 25% CAS + 10% CASS take 35% of gross, and the 10% income tax applies to 65% of gross (= 6.5% of gross). Net is therefore about 100 − 35 − 6.5 = 58.5% of gross. The employer additionally pays a 2.25% labour contribution (CAM) on top, which does not reduce your net.
When does the personal deduction apply?
The deducere personală applies only at your primary workplace and only when monthly gross is at most the minimum wage plus 2,000 RON. It reaches up to 20% of the minimum wage at the lowest incomes and tapers to zero at the ceiling, so most mid and high earners get no deduction.
Is the income tax really a flat 10%?
Yes — Romania applies a flat 10% rate to salary income, on the base after social contributions and the personal deduction. There are no progressive brackets for salary. (Dividends are taxed at 16% and some capital gains differently from 2026.)
Which minimum wage applies in 2026?
The gross minimum wage was 4,050 RON for January–June 2026 and rose to 4,325 RON from 1 July 2026. This calculator uses 4,050 RON for the personal-deduction thresholds; verify the current figure with ANAF.
Sources and verification
Dataset last reviewed 2026-08-16 · tax year 2026 · 13 documented values
Rates and thresholds use official primary sources where available, reputable secondary sources when primary access is unavailable, and clearly labelled derived formulas. Each value retains its verification status.
10 sources
- PwC Worldwide Tax Summaries — Romania flat income tax 10% on salary income
- Accace — Social Insurance Contribution (CAS) - 25%
- PwC Worldwide Tax Summaries — CASS (health) employee 10% of gross
- Government of Romania (gov.ro) — Nota de fundamentare, HG nr. 146/12.03.2026: 'In prezent, salariul de baza minim brut pe tara garantat in plata este stabilit la 4.050 lei lunar' (the pre-HG146 figure, in force since HG 1.506/2024)
- Government of Romania / Monitorul Oficial (via ANAF legislatie) — HG nr. 146/12.03.2026, Art. 1 (Monitorul Oficial nr. 196/13.03.2026): 'Incepand cu data de 1 iulie 2026...salariul de baza minim brut pe tara garantat in plata...se stabileste...la suma de 4.325 lei lunar'
- Agentia Nationala de Administrare Fiscala (ANAF) — Codul Fiscal Art. 77(4), as amended by Ordonanta 16/2022: base personal deduction table -- at income equal to the minimum wage, the 'fara persoane in intretinere' (no dependents) column is 20,00% din salariul minim
- Agentia Nationala de Administrare Fiscala (ANAF), Directia Generala Regionala a Finantelor Publice Brasov — ANAF (DGRFP Brasov) amendment table, OUG 128/2024: Codul Fiscal Art. 148(1) as amended -- CAS due once annual net income '... a caror valoare anuala cumulata este cel putin egala cu 12 salarii minime brute pe tara'; Art. 148(2)(a) as amended sets the mandatory-minimum base at '12 salarii minime brute pe tara' for income in [12x, 24x) SMB
- MMC Law (law firm alert on Legea 239/2025) — Legea 239/2025: 'plafonul pentru calculul contributiei de asigurari sociale de sanatate (CASS) a fost majorat de la 60 la 72 de salarii minime pe economie', applicable to income realized starting in fiscal year 2025
- KPMG Tax NewsFlash — Romania: increase in VAT rate to 21%, effective 1 August 2025
- PwC Worldwide Tax Summaries — Romania single reduced VAT rate 11% (from 1 Aug 2025; 5%/9% abolished)
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.
Romania tax guides
- How Income Tax Works in Romania (2026): Flat 10%, Personal Deduction and Dividends →
- Social Contributions in Romania (2026): CAS, CASS and CAM Rates Explained →
- Self-Employed Tax in Romania (2026): PFA Income Tax, CAS, CASS and Declaratia Unica →
- How VAT (TVA) Works in Romania (2026): 21% Standard Rate, 11% Reduced Rate and Registration →