Skip to content
calcbloc
ROMANIA / TAX TABLES / 2026 / LAST CHECKED 2026-11-11

Romanian tax tables 2026

The 10% flat income tax, the personal deduction by gross pay and dependants with the full table, the tax-free part of minimum-wage salaries, employee pension (CAS) and health (CASS) contributions, the employer work insurance contribution (CAM), the minimum wage including the construction sector, the end of the IT, construction and agriculture facilities, micro-enterprise, profit and dividend tax, the self-employed (PFA) contribution bases, VAT and the rules for freelancers and new residents (digital-nomad visa) for 2026.

In force
2026-01-01 to 2026-12-31
Currency
RON
Download
Download CSVJSONOpenAPI spec
Income tax

Income tax

Personal income tax (impozitul pe venit, art. 64 and art. 78)

Taxable salary income per month: gross pay less CAS, CASS and the personal deductionRate
Over lei 010%

A flat 10% applies to the income categories listed in art. 64 (salaries, self-employment, rent, pensions and others) unless the Code sets a specific rate (16% on dividends). On salaries it is a final monthly tax withheld by the employer; voluntary pension contributions (up to EUR 400 a year) and union dues are also deducted from the base.

Source: ANAF: Legea nr. 227/2015 privind Codul fiscal, consolidated text with the methodological norms (last update: Legea nr. 204/2026), art. 64 and art. 78 · retrieved 2026-11-11

Personal deduction (deducere personală, art. 77)

ItemValue
Who can claim the base deductionEmployees at their main place of work with gross monthly pay up to the minimum wage + RON 2,000
Gross pay limit for the base deduction, January to June 2026RON 4,050 + RON 2,000lei 6,050
Gross pay limit for the base deduction from July 2026RON 4,325 + RON 2,000lei 6,325
No dependants: share of the minimum wage (gross pay up to the minimum wage)20%
No dependants: monthly deduction, January to June 202620% of RON 4,050lei 810
No dependants: monthly deduction from July 202620% of RON 4,325lei 865
1 dependant: share of the minimum wage (gross pay up to the minimum wage)25%
1 dependant: monthly deduction, January to June 202625% of RON 4,050lei 1,012.50
1 dependant: monthly deduction from July 202625% of RON 4,325lei 1,081.25
2 dependants: share of the minimum wage (gross pay up to the minimum wage)30%
2 dependants: monthly deduction, January to June 202630% of RON 4,050lei 1,215
2 dependants: monthly deduction from July 202630% of RON 4,325lei 1,297.50
3 dependants: share of the minimum wage (gross pay up to the minimum wage)35%
3 dependants: monthly deduction, January to June 202635% of RON 4,050lei 1,417.50
3 dependants: monthly deduction from July 202635% of RON 4,325lei 1,513.75
4 or more dependants: share of the minimum wage (gross pay up to the minimum wage)45%
4 or more dependants: monthly deduction, January to June 202645% of RON 4,050lei 1,822.50
4 or more dependants: monthly deduction from July 202645% of RON 4,325lei 1,946.25
Reduction per RON 50 of gross pay above the minimum wagein percentage points of the minimum wage, for every dependant category0.5%
Dependant: own monthly income up to (share of the minimum wage)20%
DependantsSpouse, children or relatives up to the second degree; children under 18 always count, and both parents may claim them
Supplementary deduction: employees up to age 26 (share of the minimum wage)gross pay up to the minimum wage + RON 2,00015%
Supplementary deduction for employees up to age 26, January to June 2026lei 607.50
Supplementary deduction for employees up to age 26, from July 2026lei 648.75
Supplementary deduction per child under 18 enrolled in school, per monthto one parent, whatever the paylei 100

Basis: Share of the gross minimum wage in force in the month, per month

The deduction is limited to the month's taxable income. The amounts in RON are the percentages applied to the minimum wage of the period (RON 4,050 to June, RON 4,325 from July 2026); the full table by pay band is below.

Source: ANAF: Legea nr. 227/2015 privind Codul fiscal, consolidated text with the methodological norms (last update: Legea nr. 204/2026), art. 77 alin. (1)-(9) · retrieved 2026-11-11

Personal deduction table by gross pay and dependants (art. 77 alin. (4))

ItemValue
Gross pay up to the minimum wage20% / 25% / 30% / 35% / 45%
Minimum wage + RON 1 to + RON 5019.5% / 24.5% / 29.5% / 34.5% / 44.5%
Minimum wage + RON 51 to + RON 10019% / 24% / 29% / 34% / 44%
Minimum wage + RON 101 to + RON 15018.5% / 23.5% / 28.5% / 33.5% / 43.5%
Minimum wage + RON 151 to + RON 20018% / 23% / 28% / 33% / 43%
Minimum wage + RON 201 to + RON 25017.5% / 22.5% / 27.5% / 32.5% / 42.5%
Minimum wage + RON 251 to + RON 30017% / 22% / 27% / 32% / 42%
Minimum wage + RON 301 to + RON 35016.5% / 21.5% / 26.5% / 31.5% / 41.5%
Minimum wage + RON 351 to + RON 40016% / 21% / 26% / 31% / 41%
Minimum wage + RON 401 to + RON 45015.5% / 20.5% / 25.5% / 30.5% / 40.5%
Minimum wage + RON 451 to + RON 50015% / 20% / 25% / 30% / 40%
Minimum wage + RON 501 to + RON 55014.5% / 19.5% / 24.5% / 29.5% / 39.5%
Minimum wage + RON 551 to + RON 60014% / 19% / 24% / 29% / 39%
Minimum wage + RON 601 to + RON 65013.5% / 18.5% / 23.5% / 28.5% / 38.5%
Minimum wage + RON 651 to + RON 70013% / 18% / 23% / 28% / 38%
Minimum wage + RON 701 to + RON 75012.5% / 17.5% / 22.5% / 27.5% / 37.5%
Minimum wage + RON 751 to + RON 80012% / 17% / 22% / 27% / 37%
Minimum wage + RON 801 to + RON 85011.5% / 16.5% / 21.5% / 26.5% / 36.5%
Minimum wage + RON 851 to + RON 90011% / 16% / 21% / 26% / 36%
Minimum wage + RON 901 to + RON 95010.5% / 15.5% / 20.5% / 25.5% / 35.5%
Minimum wage + RON 951 to + RON 100010% / 15% / 20% / 25% / 35%
Minimum wage + RON 1001 to + RON 10509.5% / 14.5% / 19.5% / 24.5% / 34.5%
Minimum wage + RON 1051 to + RON 11009% / 14% / 19% / 24% / 34%
Minimum wage + RON 1101 to + RON 11508.5% / 13.5% / 18.5% / 23.5% / 33.5%
Minimum wage + RON 1151 to + RON 12008% / 13% / 18% / 23% / 33%
Minimum wage + RON 1201 to + RON 12507.5% / 12.5% / 17.5% / 22.5% / 32.5%
Minimum wage + RON 1251 to + RON 13007% / 12% / 17% / 22% / 32%
Minimum wage + RON 1301 to + RON 13506.5% / 11.5% / 16.5% / 21.5% / 31.5%
Minimum wage + RON 1351 to + RON 14006% / 11% / 16% / 21% / 31%
Minimum wage + RON 1401 to + RON 14505.5% / 10.5% / 15.5% / 20.5% / 30.5%
Minimum wage + RON 1451 to + RON 15005% / 10% / 15% / 20% / 30%
Minimum wage + RON 1501 to + RON 15504.5% / 9.5% / 14.5% / 19.5% / 29.5%
Minimum wage + RON 1551 to + RON 16004% / 9% / 14% / 19% / 29%
Minimum wage + RON 1601 to + RON 16503.5% / 8.5% / 13.5% / 18.5% / 28.5%
Minimum wage + RON 1651 to + RON 17003% / 8% / 13% / 18% / 28%
Minimum wage + RON 1701 to + RON 17502.5% / 7.5% / 12.5% / 17.5% / 27.5%
Minimum wage + RON 1751 to + RON 18002% / 7% / 12% / 17% / 27%
Minimum wage + RON 1801 to + RON 18501.5% / 6.5% / 11.5% / 16.5% / 26.5%
Minimum wage + RON 1851 to + RON 19001% / 6% / 11% / 16% / 26%
Minimum wage + RON 1901 to + RON 19500.5% / 5.5% / 10.5% / 15.5% / 25.5%
Minimum wage + RON 1951 to + RON 20000% / 5% / 10% / 15% / 25%

Basis: Gross monthly salary; share of the minimum wage for no / 1 / 2 / 3 / 4 or more dependants

Each RON 50 band above the minimum wage lowers every percentage by 0.5 points. No base deduction is given above the minimum wage + RON 2,000.

Source: ANAF: Legea nr. 227/2015 privind Codul fiscal, consolidated text with the methodological norms (last update: Legea nr. 204/2026), art. 77 alin. (1)-(9) · retrieved 2026-11-11

Sector tax facilities and exemptions in 2026

ItemValue
IT sector income-tax exemption (art. 60 pct. 2)Abolished: applied to salaries up to December 2024; taxed normally from January 2025
Construction sector facilities (income-tax exemption, reduced CAS and CASS)Abolished from January 2025 salaries
Agriculture and food industry facilities (income-tax exemption, reduced CAS and CASS)Abolished from January 2025 salaries
Construction sector minimum monthly wage (still set)Source: inspectiamuncii.ro · retrieved 2026-11-11lei 4,582
Persons with severe or pronounced disability (art. 60 pct. 1)Source: static.anaf.ro · retrieved 2026-11-11Exempt from income tax on salaries, self-employment and pensions; the pension contribution (CAS) still applies
Research and development staff (art. 60 pct. 3)Source: static.anaf.ro · retrieved 2026-11-11Salaries for work on a research-development-innovation project are exempt from income tax, within the project's staff budget

OUG nr. 156/2024 repealed art. 60 pct. 2, 5 and 7 and art. 138^1-138^5 of the Fiscal Code with effect from income for January 2025; the consolidated Fiscal Code still shows them as repealed in 2026.

Source: ANAF: Ordonanța de urgență a Guvernului nr. 156 din 30 decembrie 2024 (Monitorul Oficial nr. 1.334 din 31 decembrie 2024), art. LXIV pct. 7-13 and art. LXV · retrieved 2026-11-11

Employee

Employee contributions

Tax-free part of minimum-wage salaries in 2026 (OUG 89/2025, art. III)

ItemValue
January to June 2026: amount free of income tax and social contributions, per monthlei 300
January to June 2026: gross monthly pay up toexcluding meal tickets, holiday vouchers and food allowancelei 4,300
July to December 2026: amount free of income tax and social contributions, per monthlei 200
July to December 2026: gross monthly pay up toexcluding meal tickets, holiday vouchers and food allowancelei 4,600
ConditionsFull-time individual employment contract at the main place of work, with a base salary equal to the minimum wage (RON 4,050 to June, RON 4,325 from July 2026); reduced pro rata for part of a month
Part-time minimum contribution in 2026Source: static.anaf.ro · retrieved 2026-11-11The minimum wage used for the minimum CAS and CASS on part-time contracts is reduced by RON 300 (January to June) and RON 200 (July to December)

Applies to salaries for January to December 2026 only. Cutting the contract base salary between the ordinance entering into force (December 2025) and 31 December 2026 removes the relief.

Source: ANAF: Ordonanța de urgență a Guvernului nr. 89 din 23 decembrie 2025 (Monitorul Oficial nr. 1.203 din 24 decembrie 2025), art. III · retrieved 2026-11-11

Employee contributions: pension (CAS) and health (CASS)

ItemValue
Social insurance contribution (contribuția de asigurări sociale, CAS)25%
Health insurance contribution (contribuția de asigurări sociale de sănătate, CASS)10%
Total employee contributions35%
Maximum assessment baseNone: both apply to the whole gross pay
Minimum contributionCAS and CASS are due at least on the minimum wage for the working days of the month, also for part-time contracts (exceptions: pupils and students up to 26, apprentices under 18, persons with disabilities or others allowed by law to work under 8 hours a day, old-age pensioners, several contracts adding up to the minimum wage); the employer pays the difference

Basis: Gross monthly pay

The employer withholds both contributions from gross pay; they are deducted before the income tax is computed.

Source: ANAF: Legea nr. 227/2015 privind Codul fiscal, consolidated text with the methodological norms (last update: Legea nr. 204/2026), art. 138, 139 and 156 · retrieved 2026-11-11

Employer

Employer costs

Employer contributions: work insurance contribution (CAM)

ItemValue
Work insurance contribution (contribuția asiguratorie pentru muncă, CAM)2.25%
Additional CAS for special working conditions (condiții deosebite)4%
Additional CAS for particular working conditions (condiții speciale)8%
Reduced CAM for constructionNone: the reduced rate (art. 220^3 alin. (2)-(3)) is repealed

Basis: Gross monthly pay

The additional CAS rates apply only to jobs classed as special or particular working conditions under Law 263/2010.

Source: ANAF: Legea nr. 227/2015 privind Codul fiscal, consolidated text with the methodological norms (last update: Legea nr. 204/2026), art. 138 lit. b)-c) and art. 220^3 · retrieved 2026-11-11

Minimum wage (salariul de bază minim brut pe țară garantat în plată)

ItemValue
Minimum monthly wage from 1 July 2026166.667 hours a month on averagelei 4,325
Minimum hourly wage from 1 July 2026RON 25.949
Minimum monthly wage, 1 January to 30 June 2026165.334 hours a month on averageSource: static.anaf.ro · retrieved 2026-11-11lei 4,050
Minimum hourly wage, 1 January to 30 June 2026Source: static.anaf.ro · retrieved 2026-11-11RON 24.496
Construction sector minimum monthly wageRON 27.714 an hour on average; unchanged on 1 January 2026Source: inspectiamuncii.ro · retrieved 2026-11-11lei 4,582
Minimum wage used for the 2026 self-employed contribution basesSource: static.anaf.ro · retrieved 2026-11-11RON 4,050 (in force on 1 January 2026)

Set by government decision (HG nr. 146/2026 from 1 July 2026, HG nr. 1.506/2024 before) for a full-time programme, excluding bonuses and allowances. No 2027 amount had been set on 11 November 2026.

Source: ANAF: Hotărârea Guvernului nr. 146 din 12 martie 2026 pentru stabilirea salariului de bază minim brut pe țară garantat în plată (Monitorul Oficial nr. 196 din 13 martie 2026), art. 1-2 · retrieved 2026-11-11

Other

Other rates

Micro-enterprise tax (impozitul pe veniturile microîntreprinderilor) and company taxes

ItemValue
Micro-enterprise tax rate on turnoversingle rate from 1 January 20261%
Turnover limitEUR 100,000 in the previous year (with linked enterprises); exceeding it during the year moves the company to profit tax from that quarter
Other conditionsAt least 1 full-time employee, capital not held by the state, annual accounts filed on time, and shareholders with over 25% may use the regime through one company only
Profit tax (impozitul pe profit)16%
Dividend tax, dividends distributed from 1 January 2026final tax withheld by the company; 10% for 2025 distributions16%

Basis: Company turnover (micro-enterprise) or taxable profit

Source: ANAF: Legea nr. 227/2015 privind Codul fiscal, consolidated text with the methodological norms (last update: Legea nr. 204/2026), art. 47, 51 and 52 · retrieved 2026-11-11

Self-employed (PFA) income tax and social contributions

ItemValue
Income tax on annual net income10%
Pension contribution (CAS)25%
CAS base for net income from 12 to under 24 minimum wages (minimum)12 × RON 4,050lei 48,600
CAS base for net income of 24 minimum wages or more (minimum)24 × RON 4,050lei 97,200
CAS due on the lower baselei 12,150
CAS due on the upper baselei 24,300
Net income below 12 minimum wagesCAS optional, on a chosen base of at least RON 48,600
Health contribution (CASS)10%
CASS minimum base (6 minimum wages)lei 24,300
CASS maximum base (72 minimum wages)lei 291,600
Minimum CASS for the yearnot due if salary income reached 6 minimum wages; none on a losslei 2,430
Maximum CASS for the yearlei 29,160
Income norms (norma de venit)For listed non-professional activities net income is a fixed annual norm set by the regional finance directorate, at least 12 minimum wages; above EUR 25,000 gross in a year the real system applies from the next year

Basis: Annual net income (2026 minimum wage on 1 January: RON 4,050)

Tax and contributions are declared and paid in the annual single return (Declarația unică). The bases use the minimum wage in force on 1 January of the income year.

Source: ANAF: Legea nr. 227/2015 privind Codul fiscal, consolidated text with the methodological norms (last update: Legea nr. 204/2026), art. 135^1 alin. (3), art. 148 and art. 151 · retrieved 2026-11-11

VAT (taxa pe valoarea adăugată, TVA)

ItemValue
Standard rate21%
Reduced ratemedicines, food, water supply and other listed supplies11%
Small-business exemption: annual turnover up toregister for VAT by the date the threshold is exceededlei 395,000

Source: ANAF: Legea nr. 227/2015 privind Codul fiscal, consolidated text with the methodological norms (last update: Legea nr. 204/2026), art. 291 alin. (1)-(2) and art. 310 alin. (1), (6) · retrieved 2026-11-11

Freelancers, the self-employed and new residents

ItemValue
Income tax for the self-employed (PFA, individual enterprise)10% on annual net income (income less deductible expenses, or the income norm for listed activities)
Pension contribution (CAS 25%): base from 12 minimum wages of net incomeRON 97,200 from 24 minimum wages; optional belowlei 48,600
Health contribution (CASS 10%): minimum annual basecapped at RON 291,600 (72 minimum wages)lei 24,300
Income norms (norma de venit)Optional fixed net income for listed activities, at least 12 minimum wages, until gross income exceeds EUR 25,000
VAT small-business exemption threshold (annual turnover)lei 395,000
Micro-enterprise (company) tax rate on turnoverturnover up to EUR 100,000 and at least one employee1%
Inbound or expat tax regimeNone: residents are taxed on worldwide income at the normal rates; the Fiscal Code has no relief for new residents
Digital-nomad visa (viză de lungă ședere pentru alte scopuri, D/AS)Source: igi.mai.gov.ro · retrieved 2026-11-11Remote employees of a foreign company or owners of a foreign company held for at least 3 years, working through information and communication technology; 90-day long-stay visa, then a temporary residence permit marked 'nomad digital'
Digital-nomad visa: income requirementSource: igi.mai.gov.ro · retrieved 2026-11-11At least 3× the average gross monthly earnings in Romania for each of the last 6 months and for the whole visa period
Digital-nomad visa: residence extensionSource: igi.mai.gov.ro · retrieved 2026-11-11First extension 6 months; further extensions with income still at 3× the average gross earnings and an income certificate from the tax authority; medical insurance of at least EUR 30,000
Digital-nomad visa: tax consequenceSalary from the foreign employer is not taxable in Romania and no pension or health contributions are due while the nomad is present no more than 183 days in any 12 consecutive months; beyond that the person becomes resident and is taxed normally
Where to applySource: igi.mai.gov.ro · retrieved 2026-11-11Visa: a Romanian embassy or consulate, with the approval of the National Visa Centre after the opinion of the General Inspectorate for Immigration (IGI); residence permit and extensions: the IGI

Contribution bases use the RON 4,050 minimum wage in force on 1 January 2026; self-employed pensioners do not owe CAS.

Source: ANAF: Legea nr. 227/2015 privind Codul fiscal, consolidated text with the methodological norms (last update: Legea nr. 204/2026), art. 64 and art. 68 · retrieved 2026-11-11

Cite this table

For reports, articles and coursework. Each figure's own official source is listed with its section.

Embed this table

Free to use on your site. Keep the "Powered by CalcBloc" link: it is how readers can check the figures. For live data, use the free API.

Use the data

The same figures as JSON or CSV, with effective dates and a source for each one. Free under CC BY 4.0 with the credit “Data by CalcBloc (calcbloc.com/data)”: API documentation.

Official sources

  1. static.anaf.roANAF: Legea nr. 227/2015 privind Codul fiscal, consolidated text with the methodological norms (last update: Legea nr. 204/2026) · retrieved 2026-11-11
  2. static.anaf.roANAF: OUG nr. 89/2025 (tax-free 300 / 200 lei of minimum-wage salaries in 2026) · retrieved 2026-11-11
  3. static.anaf.roANAF: OUG nr. 156/2024 (end of the IT, construction, agriculture and food-industry facilities) · retrieved 2026-11-11
  4. static.anaf.roANAF: HG nr. 1.506/2024 (minimum wage RON 4,050 to 30 June 2026) · retrieved 2026-11-11
  5. static.anaf.roANAF: HG nr. 146/2026 (minimum wage RON 4,325 from 1 July 2026) · retrieved 2026-11-11
  6. igi.mai.gov.roIGI: OUG nr. 194/2002 privind regimul străinilor în România, consolidated form valid on 30 April 2026 · retrieved 2026-11-11
  7. inspectiamuncii.roInspecția Muncii, ITM Botoșani: Informare privind [...] angajatorii din domeniul construcțiilor, nr. 2285/02.04.2026 (April 2026); OUG nr. 156/2024 art. LXIX · retrieved 2026-11-11

How every figure is checked: methodology. All datasets: CalcBloc data.