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Self-employed (PFA, real system) salary calculator - Romania 2026

Free Self-employed (PFA, real system) salary calculator for Romania (2026). Estimate gross-to-net take-home pay: income tax, social contributions and net salary. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Romania (2026)

Educational model for tax year 2026 - not a payroll system, not a tax return, not tax advice. The legal basis is the Fiscal Code (Law No. 227/2015, consolidated). Annual CAS and CASS thresholds for self-employed and copyright income use the minimum wage in force on 25 May 2026: RON 4,050 per month (the 1 July 2026 increase to RON 4,325 does not change the 2026 thresholds).

Employee (CIM, contract individual de munca)

  • Employee contributions on gross pay, with no cap: pension contribution (CAS) 25% and health contribution (CASS) 10%. Articles 138-139 and 156-157 of the Fiscal Code.
  • Income tax: flat 10% on gross pay minus CAS, CASS and the basic personal deduction. Articles 64 and 78 of the Fiscal Code.
  • Basic personal deduction (deducere personala de baza, art. 77 as amended by OG 16/2022): a degressive percentage of the minimum wage - 20% / 25% / 30% / 35% / 45% of the minimum wage for 0 / 1 / 2 / 3 / 4 or more dependents at gross income up to the minimum wage, reduced by 0.5 percentage points for every started RON 50 band above the minimum wage, and zero once gross pay exceeds the minimum wage + RON 2,000. The resulting amount is rounded up to the next RON 10 in the employee's favour.
  • Employer cost on top of gross pay: only the work insurance contribution (CAM) of 2.25% (art. 220^3 of the Fiscal Code). There are no other employer social charges for a standard contract.
  • 2026 minimum wage: RON 4,050 per month from January to June (HG 1506/2024, carried into 2026) and RON 4,325 per month from 1 July (HG 146/2026). The calculator models the two halves as separate parameter sets; a real calendar year mixes both.
  • Untaxed minimum-wage amount (OUG 156/2024, extended for 2026 by OUG 89/2025): RON 300 per month from January to June 2026 for employees whose base salary equals the minimum wage and whose gross income does not exceed RON 4,300; RON 200 per month from July to December 2026 with the cap raised to RON 4,600. The amount is exempt from income tax and excluded from the base of all social contributions, including the employer CAM. The model applies it whenever gross pay falls between the minimum wage and the period cap.
  • Out of scope: the additional personal deductions (15% of the minimum wage for employees up to 26 years old and RON 100 per enrolled child), part-time contracts (contributions due at least at the minimum-wage level), meal and holiday vouchers, and the repealed sector facilities (IT, construction, agri-food - phased out by OUG 156/2024). Real payslips round the tax to whole RON; the model keeps 2 decimals, so payslip nets can differ by 1-2 RON.

Sources: Fiscal Code - Law No. 227/2015 (art. 64, 77, 78, 138-139, 156-157, 220^3), OUG 89/2025 - untaxed minimum-wage amount in 2026, HG 146/2026 - minimum wage RON 4,325 from 1 July 2026, OUG 156/2024 - minimum-wage facility and sector-facility phase-out.

Self-employed (PFA, sistem real)

  • Net income = revenue minus deductible expenses (art. 68 of the Fiscal Code). The calculator models the real system (sistem real) only; the income-norm option (norma de venit, available when prior-year revenue does not exceed EUR 25,000) is shown as a note.
  • Pension contribution (CAS) 25% (art. 148): due when annual net income reaches 12 minimum wages (RON 48,600). The annual base is chosen by the taxpayer but may not be lower than 12 minimum wages (net income between 12 and 24 minimum wages) or 24 minimum wages = RON 97,200 (net income of 24 minimum wages or more). The model uses the legal minimum base, so the CAS shown is RON 12,150 or RON 24,300.
  • Health contribution (CASS) 10% (art. 170, as amended by Law No. 296/2023): the base is the realized annual net income, capped at 72 minimum wages = RON 291,600 for 2026 income (the cap was raised from 60 minimum wages by Law No. 239/2025). When net income is below 6 minimum wages (RON 24,300), a minimum CASS at the 6-minimum-wage base (RON 2,430) is due, unless the person also earns salary income of at least 6 minimum wages or belongs to an exempt category (art. 174).
  • Income tax: flat 10% on net income minus the CAS and CASS due - both contributions are deductible (art. 118).
  • The "also employed" option only lifts the sub-6-minimum-wage CASS floor. PFA income above the thresholds always owes CAS and CASS, even for people who also have a salary.
  • Out of scope: the income-norm regime, choosing a CAS base above the legal minimum, VAT, advance-payment timing (the single return - declaratia unica - is due by 25 May of the following year) and loss carry-forward.

Sources: Fiscal Code - Law No. 227/2015 (art. 64, 68, 118, 148, 151, 170, 174), ANAF - single return guidance for independent activities (2026), HG 146/2026 - minimum wage (2026 threshold reference stays RON 4,050).

Copyright contracts (drepturi de autor)

  • Net income = gross income minus 40% lump-sum costs (cheltuieli forfetare, art. 72-72^1 of the Fiscal Code). No expense receipts are needed.
  • Income tax: 10% of the net income, withheld at source by the payer as a final tax when the payer is a legal entity with accounting obligations - the usual case modelled here. The effective tax is 6% of gross.
  • Pension contribution (CAS) 25% (art. 148): due when annual net income from copyright reaches 12 minimum wages (RON 48,600); the base is at least 12 minimum wages, or at least 24 minimum wages (RON 97,200) when net income reaches that level. People who also earn salary or pension income do not owe CAS on copyright income (art. 150 alin. (2)).
  • Health contribution (CASS) 10% (art. 170 alin. (5)): bracket bases for the non-salary income basket - 6 minimum wages (base RON 24,300) when net income is between 6 and 12 minimum wages, 12 minimum wages (RON 48,600) between 12 and 24, and 24 minimum wages (RON 97,200) at 24 or more. The 2026 cap increase to 72 minimum wages applies to independent activities only; the copyright brackets are unchanged. People who also earn salary or pension income are exempt from CASS on copyright income (art. 154 alin. (1) lit. h)).
  • The CASS brackets aggregate copyright income with other non-salary incomes (rents, investments, other sources); the model assumes copyright is the only such income.
  • Out of scope: CAS / CASS withholding at source by a single payer (the totals match this model), the deduction of CAS withheld at source from the income-tax base, the real-system option for copyright income, and VAT for high earners.

Sources: Fiscal Code - Law No. 227/2015 (art. 72-72^1, 148, 150, 154, 170), ANAF - tax treatment of intellectual property income (February 2026).