Romania Income Tax Calculator 2026
Calculate your Romanian taxes: 10% Flat Tax + CAS/CASS Social Contributions
RON
RON
~0 EUR
0 RON
Flat rate: 10%
0 RON
CAS 25% + CASS 10%
0 RON
Monthly: 0 RON
Income Distribution
Net
0%
Net Income
0%Taxes (10%)
0%CAS/CASS (35%)
0%
Total Tax Burden
0 RON
Effective total rate: 0%
Income Tax10% (flat rate)
CAS (Pension)25%
CASS (Health)10%
Total Deductions~45%
Complete Guide to Romanian Taxation
Romania has an attractive tax system with a 10% flat income tax rate on personal income. This system significantly simplifies tax calculations compared to progressive systems like France. However, high social contributions (CAS and CASS) represent a significant burden for Romanian employees.
The Romanian Flat Tax (Impozit pe Venit)
10% Flat Rate
- Introduced in 2005 (initially at 16%, reduced to 10% in 2018)
- Applies to all income: salaries, dividends, rental income, capital gains
- Calculated on gross income after deducting social contributions
- No progressive brackets: same rate for all income levels
- Simplifies tax filing and reduces tax evasion
Note: Romania is one of the few European countries with a flat rate, like Bulgaria (10%) or Hungary (15%).
CAS - Social Insurance Contribution (Pension)
25% of gross salary
- Mandatory contribution for retirement
- Fully paid by the employee since 2018
- Calculation base: total gross salary
- Ceiling: 12 x minimum gross salary (approximately 39,600 RON/year in 2026)
- Entitles you to pension benefits from the Romanian public system
CASS - Health Insurance Contribution
10% of gross salary
- Mandatory contribution for health insurance
- Fully paid by the employee
- Ceiling: 12 x minimum gross salary (approximately 39,600 RON/year in 2026)
- Provides access to the Romanian public health system
- Does not cover dental care or glasses
Social Contributions - Summary
| Contribution | Rate | Paid by | Description |
|---|---|---|---|
| CAS (Pension) | 25% | Employee | Mandatory retirement insurance |
| CASS (Health) | 10% | Employee | Mandatory health insurance |
| CAM (Work) | 2.25% | Employer | Unemployment and accident insurance |
| Total Employee | 35% | - | Before tax calculation |
Net Salary Calculation Method
Calculation Formula
- Gross salary: contractual amount
- CAS = Gross x 25%
- CASS = Gross x 10%
- Taxable base = Gross - CAS - CASS
- Tax = Taxable base x 10%
- Net salary = Gross - CAS - CASS - Tax
Example: 10,000 RON gross = 10,000 - 2,500 - 1,000 - 650 = 5,850 RON net
Tax Benefits and Deductions
Sector Exemptions
- IT Sector: income tax exemption (10%) for programmers and IT specialists
- Construction: reduced CAS and CASS rates for construction workers
- Agriculture: special schemes for agricultural operators
- Research & Development: tax benefits for researchers
Dependent Deductions
- Basic personal deduction: up to 400 RON/month depending on salary
- Dependents: additional deduction of 200 RON/month per person
- Children: tax deductions for childcare and education expenses
- Degressive deductions: decrease as gross salary increases
France vs Romania Comparison
| Criteria | France | Romania |
|---|---|---|
| Tax system | Progressive (0-45%) | Flat tax 10% |
| Employee social contributions | ~22% | 35% (CAS + CASS) |
| Employer contributions | ~42% | ~2.25% |
| EUR 50,000 gross salary/year | ~EUR 35,000 net | ~EUR 27,500 net |
| Maximum marginal rate | 45% | 10% |
| Family quotient | Yes | No |
| Annual declaration | Mandatory | Automatic (employees) |
| Currency | EUR | RON (1 EUR ~ 5 RON) |
Specifics for Expatriates
- Tax residence: you become a Romanian tax resident after 183 days/year in Romania
- Tax treaty: agreements with most countries to avoid double taxation
- Foreign pensions: may be taxed in the country of origin depending on the treaty
- Bank account: mandatory in RON to receive salary
- CIF number: Romanian tax identifier required to work
Tax Filing (Declaratie fiscala)
- Employees: withholding at source, no annual declaration required
- Self-employed (PFA): mandatory annual declaration (Declaratia Unica)
- Deadline: May 25 of the following year
- Online platform: SPV (Spatiul Privat Virtual) from ANAF
- Penalties: fines of 50-500 RON for late filing
Romania offers a very competitive flat tax rate in Europe. Compare with neighbouring countries to evaluate the fiscal attractiveness of each destination.