Romania Income Tax Calculator 2026
Calculate your exact net salary in Romania after Impozit pe venit — Flat 10% and social security. All 1 tax brackets. Updated Q1 2026.
Your employer pays an additional lei1,125 (2.3% of gross). Total employment cost = lei51,125.
How income tax works in Romania
Income tax in Romania is administered by the Agenția Națională de Administrare Fiscală (ANAF) under Impozit pe venit — Flat 10%. Flat 10% but social contributions very high: employee 25% CAS + 10% CASS = 35%. Brackets in RON.
Romania uses a progressive schedule of 1 bracket: each slice of income is taxed at the rate of the band it falls in — not your highest rate applied to the whole salary. Social security (35.0% of gross) is deducted first; income tax is then applied to the remainder band-by-band.
Romania pays salaries across 12 monthly instalments.
Key tax dates in Romania
| Event | Date / Note |
|---|---|
| Tax year start | 1 January |
| Tax year end | 31 December |
| Filing deadline | 25 May |
| Withholding regime | Impozit pe venit — Flat 10% |
Deductions and allowances
- ·Personal deduction RON 300–1,500/month
- ·CAS contributions (deductible)
- ·Voluntary pension (Pillar III, max EUR 400/year)
Flat 10% but social contributions very high: employee 25% CAS + 10% CASS = 35%. Brackets in RON.
Special tax regimes
IT sector exemption: software developers may be exempt from income tax entirely (0% rate).
Read full guide →All 1 brackets for 2026
| # | Income Range (lei) | Marginal | Effective at Top |
|---|---|---|---|
| 01 | lei0 — ∞ | 10% | — |
Source · Agenția Națională de Administrare Fiscală (ANAF) · Data updated Q1 2026
Frequently asked
What is the income tax rate in Romania?+
Romania applies progressive Impozit pe venit — Flat 10% rates from 10.0% on the lowest band up to 10.0% on the highest, across 1 brackets in 2026.
How much social security do you pay in Romania?+
Employees pay 35.0% of gross salary as social security. Flat 10% but social contributions very high: employee 25% CAS + 10% CASS = 35%. Brackets in RON.
What is the Impozit pe venit — Flat 10% personal allowance in Romania?+
The main allowances are: Personal deduction RON 300–1,500/month; CAS contributions (deductible). See §03 for the full list.
When do you file taxes in Romania?+
The filing deadline in Romania is 25 May. Tax year runs 1 January to 31 December.
How much take-home pay on lei60,000 gross in Romania?+
On a lei60,000 gross salary the effective rate is 41.5%, leaving approximately lei35,100 net per year — about lei2,925 per month across 12 payments. (For reference: lei50,000 gross nets lei29,250.)
Does Romania have any special tax regimes for expats?+
IT sector exemption: software developers may be exempt from income tax entirely (0% rate).
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