How to use Romania Income Tax Calculator
This Romania income tax calculator estimates your personal income tax (impozit pe venit) based on your annual gross salary and the tax year you select. Choose between 2023, 2024, 2025 and 2026 — Romania applies a single flat 10% rate (cotă unică) to every leu, unchanged across all four years. Crucially, for an employee the 10% is charged after the large social contributions — CAS (pension) 25% and CASS (health) 10%, 35% of gross in total — are deducted first, so a typical net salary is close to 58.5% of gross. The calculator shows your income tax, effective rate, contributions and take-home, and explains the exact ANAF ordering.
- Select your tax year (2023, 2024, 2025, or 2026) from the dropdown.
- Enter your annual gross salary in Romanian lei (salariu brut before tax).
- Keep the filing status as Individual — Romania has no joint household assessment.
- Click Calculate to see your 10% income tax, effective rate and contributions.
- Review the CAS and CASS breakdown and your estimated take-home (salariu net).
Your data never leaves your device — 100% private processing.
How Romania’s flat 10% income tax works
Romania abandoned progressive brackets in 2018 in favour of a single flat rate (cotă unică) of 10% on personal income, and that rate is unchanged for 2023, 2024, 2025 and 2026. There are no tax bands, so the same 10% applies to the first leu and the millionth leu alike. What makes Romania distinctive is the order of withholding: for an employee the mandatory social contributions are taken out of gross pay first, and the 10% income tax is then charged only on what is left. The table below shows the standard employee deductions on a RON 60,000 annual gross salary, where the income tax (after contributions) works out to RON 3,900 — about 6.5% of gross rather than the headline 10%.
| Component | Rate | On RON 60,000 |
|---|---|---|
| CAS — pension (asigurări sociale) | 25% of gross | RON 15,000 |
| CASS — health (asigurări sociale de sănătate) | 10% of gross | RON 6,000 |
| Taxable base (gross − CAS − CASS) | — | RON 39,000 |
| Income tax (impozit pe venit) | 10% of base | RON 3,900 |
| Take-home (salariu net) | ≈58.5% of gross | RON 35,100 |
CAS, CASS and why the ordering matters
A Romanian employee pays two big social contributions: CAS, the pension contribution, at 25% of gross, and CASS, the health contribution, at 10% of gross — 35% of gross combined. These are withheld before income tax, so the 10% rate is applied to gross minus the 35% (minus any personal deduction). That ordering is the single most important fact for your take-home: charging 10% on the post-contribution base instead of on full gross is the difference between a net of about 58.5% and a net of 55%. On RON 60,000, the contributions are RON 21,000, the taxable base is RON 39,000, the income tax is RON 3,900, and the net is RON 35,100 — roughly 58.5% of gross. The CAS and CASS rates have been stable across 2023–2026.
How this calculator models your tax
To keep one shared, well-tested engine across every country, this calculator applies the flat 10% rate to your gross income rather than dynamically subtracting the 35% contributions, so the income-tax line it shows (10% of gross) is an upper bound and the take-home it reports is about 55% of gross. The realistic ANAF figure is lower: the 10% is charged on gross minus CAS, CASS and the personal deduction, giving an effective income tax near 6.5% of gross and a net near 58.5%. Use the contributions breakdown (CAS 25% + CASS 10%) together with the realistic ordering described above when you need a precise net salary, and treat the headline income-tax number as a conservative maximum.
The personal deduction and what is excluded
Lower earners also receive a personal deduction (deducere personală) that reduces the taxable base, plus extra amounts for dependants and for employees under 26. It is income-tapered and falls to zero for monthly gross salaries roughly RON 2,000 above the national minimum wage, so it is zero for most salaried users and is documented rather than applied here. This tool also excludes the former IT, construction and agriculture income-tax exemptions (largely removed or capped from 2024), dividend tax, and the self-employed (PFA) regimes — it models the standard employee case only, which covers the large majority of Romanian salary earners.
Worked examples
Individual, RON 60,000, 2025
Inputs: RON 60,000 gross/yr
Result: CAS+CASS RON 21,000 · 10% on RON 39,000 base = RON 3,900 tax · net RON 35,100 (58.5%)
Individual, RON 120,000, 2025
Inputs: RON 120,000 gross/yr
Result: CAS+CASS RON 42,000 · 10% on RON 78,000 base = RON 7,800 tax · net RON 70,200 (58.5%)
Individual, RON 36,000, 2025
Inputs: RON 36,000 gross/yr
Result: CAS+CASS RON 12,600 · 10% on RON 23,400 base = RON 2,340 tax · net RON 21,060 (58.5%)
Glossary
- Cotă unică
- Romania’s single flat personal income tax rate of 10%, applied to every leu with no progressive brackets.
- Impozit pe venit
- Personal income tax in Romania — a flat 10% charged after social contributions and any personal deduction.
- CAS
- Contribuția de asigurări sociale — the employee pension contribution, 25% of gross salary, withheld before income tax.
- CASS
- Contribuția de asigurări sociale de sănătate — the employee health contribution, 10% of gross salary.
- Deducere personală
- A personal deduction that lowers the taxable base for lower earners and tapers to zero above a salary threshold.
- Salariu brut / salariu net
- Gross salary before deductions versus net (take-home) salary after CAS, CASS and income tax.
- Effective tax rate
- Total tax owed divided by total income — your true average tax rate.
- Marginal tax rate
- The tax rate on your next leu of income; in Romania it is a flat 10% at every income level.
Related reading
Frequently Asked Questions
Why use Romania Income Tax Calculator?
- Applies Romania’s flat 10% income tax (cotă unică) for the year you choose
- Breaks out the CAS pension contribution (25%) and the CASS health contribution (10%) of gross
- Explains the ANAF ordering: 10% is charged on gross minus the 35% contributions, not on full gross
- Compares the 2023, 2024, 2025 and 2026 tax years, which share the same flat 10% rate
- Shows your effective rate and take-home so you can turn a brut salary into an approximate net
Common use cases
- Estimate your Romanian income tax and CAS/CASS before reviewing your fluturaș (payslip)
- Convert a salariu brut (gross) job offer into an approximate salariu net figure
- See why your real income tax is closer to 6.5% of gross once contributions are deducted
- Understand how the 25% CAS and 10% CASS make Romanian net pay about 58.5% of gross
- Check approximate income tax for 2023 or 2024 when reviewing a prior-year salary
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