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 income | RON 12,000.00 |
| Income tax (10%) | -RON 1,017.75 |
| Pension insurance (CAS) | -RON 1,012.50 |
| Health insurance (CASS) | -RON 810.00 |
| Net income (take-home) | RON 9,159.75 |
Effective deduction rate 23.7 % · of which income tax 8.5 %
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.
Official sources
Data last verified 2026-07-18 · tax year 2026 · 9 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
4 sources
- PwC Worldwide Tax Summaries — Romania flat income tax 10% on salary income
- PwC Worldwide Tax Summaries — CAS (pension) employee 25% of gross
- SmartBill (referencing Codul Fiscal Art. 77) — Personal deduction: 20% of SMB, tapering over SMB..SMB+2000
- PwC Worldwide Tax Summaries — Romania VAT standard rate 21% (from 1 Aug 2025)
⚠️ 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 →