DoubleTaxationTaxes on salary: Romania
How much tax and social security is paid on a salary in Romania, what is left as take-home pay, and which special tax regimes exist.
Calculation for a gross salary of €60,000 per year
| Gross salary | RON 3,05,370 ≈ €60,000 |
|---|---|
| Income tax | |
| Impozit pe venit | RON 19,849 ≈ €3,900 |
| Employee contributions | |
| Contribuția de asigurări sociale (CAS) | RON 76,343 ≈ €15,000 |
| Contribuția de asigurări sociale de sănătate (CASS) | RON 30,537 ≈ €6,000 |
| Take-home pay | RON 1,78,641 ≈ €35,100 |
| Employer contributions and payroll taxes | |
| Contribuția asiguratorie pentru muncă (CAM) | RON 6,871 ≈ €1,350 |
| Employer's labour cost | RON 3,12,241 ≈ €61,350 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
This country is not covered by OECD Taxing Wages; the calculation is ours, using the same methodology.
Special tax regimes
These regimes are not included in the calculation above: each has its own conditions.
Impunerea pe bază de norme de venit (activități independente)
Who: Individuals with independent activities (PFA, sole proprietorships) other than liberal professions, in activities on the Ministry of Finance list, whose gross income in the previous year did not exceed the equivalent of EUR 25,000.
10% tax on the annual income norm set by the regional finance directorate (at least 12 minimum wages), regardless of actual income. CAS 25% on a chosen base of at least 12 minimum wages (24 if income reaches 24) where income reaches 12 minimum wages; CASS 10% on the norm, capped at 72 minimum wages.
Legal basis: Codul fiscal (Legea nr. 227/2015), art. 69, 69^2, 148, 170
Venituri din drepturi de proprietate intelectuală
Who: Authors, inventors and other right holders receiving royalties or fees for intellectual property rights from legal entities.
Net income is gross minus a 40% flat cost allowance; the payer withholds a final 10% tax. CAS and CASS follow the rules for independent income (thresholds of 12 / 6 minimum wages).
Legal basis: Codul fiscal, art. 70, 72, 148, 170
Venituri din activități agricole impuse pe bază de norme de venit
Who: Individuals (not PFAs) growing listed crops or keeping listed animals and bees and selling the produce in its natural state.
Income is set by norms per hectare / head / bee colony and taxed at 10%; within the areas and herd sizes set by the Code it is not taxable.
Legal basis: Codul fiscal, art. 103–107
Scutirea de impozit pe venit pentru activitatea de cercetare-dezvoltare și inovare
Who: Employees included in the team of a research, development and innovation project (GO 57/2002) with defined result indicators.
Pay for project work is exempt from the 10% income tax up to the personnel costs in the project budget; a separate payroll per project is required. The provision does not exempt from CAS, CASS or CAM.
Legal basis: Codul fiscal, art. 60 pct. 3
Scutirea persoanelor cu handicap grav sau accentuat
Who: Persons with a severe or accentuated disability (handicap grav sau accentuat).
Exemption from income tax on wages, independent activities, intellectual property, pensions and agricultural income.
Legal basis: Codul fiscal, art. 60 pct. 1
Tax residence
When Romania treats you as a tax resident
- You have a domicile in Romania — you are a Romanian tax resident (art. 7 pct. 28(a) of the Fiscal Code) and owe tax on income from all sources, in Romania and abroad. If you have moved to a State with which Romania has a treaty, you remain resident until the date your residence changes, which you prove with the departure questionnaire and a certificate of residence from the other State (art. 59(5)).
- The centre of your vital interests is in Romania — you are a Romanian tax resident (art. 7 pct. 28(b) of the Fiscal Code) and owe tax on income from all sources. The conclusion depends on ANAF's overall assessment of your personal and economic relations.
- You were present in Romania for more than 183 days in a 12-month interval ending in this year — you are a Romanian tax resident (art. 7 pct. 28(c) of the Fiscal Code), taxed on income from all sources from the first day of arrival (art. 59(2^1)). If a State with which Romania has a treaty also treats you as resident, dual residence is settled under the treaty (art. 1(3)), and residence in the other State is proven with a certificate of tax residence (art. 59(6)).
- You are a Romanian citizen working abroad as an official or employee of the Romanian State — you are a Romanian tax resident (art. 7 pct. 28(d) of the Fiscal Code), whatever the number of days spent abroad.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Romania is not an OECD member. Included are the compulsory contributions set by the Fiscal Code: employee CAS 25% and CASS 10%, employer CAM 2.25%, with no ceiling. For Pillar II participants part of CAS is transferred to private pension funds; we count the whole CAS as a compulsory contribution.
- Income tax is 10% of gross minus CAS, CASS and the basic personal deduction. The deduction (no dependants) is 20% of the minimum wage for gross up to the minimum wage, falls by 0.5 pp per 50 lei and is nil above minimum wage + 2,000 lei; it is zero for our profiles. Supplementary deductions (under 26, children) do not apply.
- Minimum wage: 4,050 lei (January–June), 4,325 lei (from 1 July 2026). The untaxed amount of 300 lei (Jan–Jun) / 200 lei (Jul–Dec), also excluded from the contribution base, applies only to full-time minimum-wage employees at their main job (total income up to 4,300 / 4,600 lei); it does not apply to our profiles.
- Equal monthly salary; no statutory 13th salary; no local taxes on wages. The IT, construction, agriculture and food-industry employee reliefs were abolished from January 2025 income.
- Local taxes — location: Bucharest
- Tax period: 2026-01-01 – 2026-12-31
- Exchange rate: 1 EUR = 5.0895 RON (ECB euro foreign exchange reference rate, 02/01/2026)
Sources
- Codul fiscal (Legea nr. 227/2015), consolidat ANAF (ultima actualizare: Legea nr. 204/2026): art. 64 (10 %), 77 (deducere personală), 78, 138 (CAS 25 %), 156 (CASS 10 %), 220^3 (CAM 2,25 %)
- StartupCafe: ANAF Galați despre OUG nr. 89/2025 art. III — 300 lei (până la 4300 lei) în ianuarie–iunie, 200 lei (până la 4600 lei) în iulie–decembrie 2026
- StartupCafe: HG nr. 146/2026 — salariul minim 4325 lei de la 1.07.2026; exemplu de calcul al salariului net și al costului pentru angajator
- PwC Romania: OUG nr. 156/2024 — eliminarea facilităților pentru construcții, agricultură, industria alimentară și IT pentru veniturile din ianuarie 2025
Data checked: 01/11/2026. An indicative calculation for a typical case. Not tax advice.