Income Tax Calculator

Romania applies a flat income tax rate of 10%, regardless of income level. It applies to salaries, rent, independent activities, royalties and other taxable income.

Multiply the taxable income by 10%. For example, for gross income of 5,000: tax = 5,000 × 10% = 500, leaving net income of 4,500.

Income tax is 10%, but salaries also have social contributions withheld: CAS (pension) 25% and CASS (health) 10%, applied before the tax. This calculator estimates the tax only.

Yes, salaries receive a personal deduction that reduces the taxable base, depending on income and dependents. For salaries, use the net salary calculator, which includes it.

From 2024, rental income is taxed at 10% on the gross income, with the flat expense allowance removed. CASS may also be due if total income exceeds the thresholds.

For salaries and some income, the payer (employer) withholds the tax at source and pays it to the state. For income from independent activities or rent, you declare it via the Single Tax Return.

It is a system where all income is taxed at the same percentage (10% in Romania), unlike progressive systems where the percentage rises with income.

Income from rent, independent activities, investments or other sources is declared via the Single Tax Return (form 212), filed annually with ANAF, where you compute the 10% tax and any contributions.