Romania self-employed (PFA) tax calculator 2026

Estimate take-home income as a Romanian sole trader (PFA — activitate independentă) for 2026. Income tax is a flat 10% on net income. CAS (pension) and CASS (health) are due on minimum-wage-based brackets rather than the full income. Enter your annual net income (after deductible expenses).

Net / monthRON 7,897.50from RON 12,000.00 gross

Net income	RON 12,000.00
Income tax (10%)	-RON 877.50
Pension insurance (CAS)	-RON 2,025.00
Health insurance (CASS)	-RON 1,200.00
Net income (take-home)	RON 7,897.50

Effective deduction rate 34.2 % · of which income tax 7.3 %

Dataset last reviewed 2026-08-16 · tax year 2026 · 13 documented values⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

How this is calculated

Apply the flat 10% income tax to your annual net income (gross receipts minus deductible business expenses). There is no personal deduction for PFA income.
CAS (pension) is due when annual net income reaches 12 times the minimum wage, charged at 25% of a chosen base of at least 12 minimum wages.
CASS (health) is due on minimum-wage-based tiers (6, 12 or 24 minimum wages depending on income), at 10% of that base.
Net income = income − CAS − CASS − income tax. Contributions and tax are settled annually via the Declarația unică.

FAQ

How are PFA social contributions different from an employee's?

For employees CAS and CASS are 25% and 10% of the full gross. For a PFA they are charged on minimum-wage-based bands, not the full income — CAS when income reaches 12 minimum wages, CASS on a 6/12/24-minimum-wage tier. This calculator uses a simplified version of those tiers.

Do I pay contributions on all my income?

No. Unlike salary, PFA contributions are capped by the minimum-wage tiers, so above certain thresholds they stop increasing. The exact treatment of very high incomes (up to a 72-minimum-wage CASS cap) should be confirmed with ANAF.

Is the personal deduction available to a PFA?

No — the deducere personală applies only to salary income at a primary workplace, not to independent-activity (PFA) income, which is taxed at 10% from the first leu of net income.

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

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