Researched by ExpatMoneyEU Research Team · Last updated 9 November 2026 · Data: Romanian Fiscal Code (Law 227/2015) as amended by Law 141/2025 and Law 239/2025, with contribution bases on the 1 January 2026 minimum wage of RON 4,050. Estimate only — not tax or financial advice. Deposits in Romania are protected up to €100,000 per depositor per bank under the EU Deposit Guarantee Schemes Directive (European Commission).
ExpatMoneyEU verdict: On RON 240,000 of revenue with RON 36,000 of expenses this model estimates you keep about RON 143,370 a year (roughly €28,390) — the pension and health contributions, not the 10% tax, are the bigger bill. Use it to price freelance work before you quote a client.
Affiliate disclosure: Some links below may earn us a commission at no extra cost to you — see our affiliate disclosure. Always verify current fees with the provider.
Freelancing in Romania? Get paid from abroad without the bank markup — or start learning Romanian:
What is a PFA, and what does this calculator do?
A PFA — persoană fizică autorizată, or authorised natural person — is Romania’s sole-trader form, the usual way freelancers, consultants, IT contractors and liberal professionals work for themselves. Registration is done at the Trade Register (ONRC) and takes a few days. This calculator estimates what a PFA keeps in the real system: it takes your annual revenue, subtracts the deductible business expenses you enter, and then applies the three 2026 charges on the net income that remains — the 25% pension contribution (CAS), the 10% health contribution (CASS) and the flat 10% income tax. The euro figure uses an illustrative rate of 5.05 RON per euro (November 2026) and moves with the market; the RON figure is the one your tax return will show. The unusual part of the Romanian system is that the contributions are capped: CAS is charged on a fixed base tied to the minimum wage, not on your whole income, and CASS is capped at 72 minimum wages — so the higher your income, the smaller the share the contributions take.
The Romanian context in one number: on RON 480,000 of net income (about €95,000), this model estimates total charges of RON 96,114 — CAS RON 24,300, CASS RON 29,160 and tax RON 42,654 — leaving RON 383,886, or about 80% of net income. Compare that with an employee on the same gross, who loses 35% in contributions before the 10% tax even starts.
→ Free Romania Net Salary Calculator — compare employed vs freelance pay
How to use it (4 steps)
- Enter your annual revenue in RON — everything clients pay you in the year, before any costs.
- Enter your annual deductible expenses in RON — documented business costs (laptop, software, co-working, travel). If you are unsure, 15% of revenue is a common rough share.
- Pick your tax system — the real system (tax on actual net income) is the default and the one most freelancers use; the income-norm option models the 2026 norm floor.
- Read what you keep each year and each month instantly — no sign-up, no upload — and use “Copy link to this result” to save or share it.
→ Free Romania Expat Budget Calculator — plan what that freelance income actually covers
The formula, with every variable explained
Net income = revenue − deductible expenses. CAS, the pension contribution, is 25% of a fixed base, not of your income: it is not due at all if net income is below RON 48,600 (12 minimum wages); from RON 48,600 the base is at least RON 48,600, so at least RON 12,150 a year; from RON 97,200 (24 minimum wages) the base is at least RON 97,200, so RON 24,300 a year. You may choose a higher base if you want a bigger pension. CASS, the health contribution, is 10% of your net income, with a minimum base of RON 24,300 (6 minimum wages, so at least RON 2,430 a year) and a maximum base of RON 291,600 (72 minimum wages, so at most RON 29,160 a year — the cap rose from 60 to 72 minimum wages for 2026 income under Law 239/2025). Income tax is a flat 10% of net income minus CAS and CASS. All three bases use the minimum wage in force on 1 January of the income year — RON 4,050 for 2026 — even though the minimum wage rose to RON 4,325 from 1 July 2026. The return (Declarația unică, form 212) is filed once a year, by 25 May of the following year.
→ Free Italy Freelance Tax Calculator — compare the Italian route
Worked example with real numbers
Example: RON 240,000 of revenue in a year, RON 36,000 of deductible expenses (15%). Net income is RON 204,000. CAS: net income is above RON 97,200, so the base is RON 97,200 and CAS is 25% of that = RON 24,300. CASS: 10% of RON 204,000 = RON 20,400 (inside the RON 2,430–29,160 range). The taxable base is RON 204,000 − RON 24,300 − RON 20,400 = RON 159,300, so income tax at 10% is RON 15,930. Total due is RON 60,630, and you keep RON 143,370 a year — about RON 11,948 a month, or roughly €28,390 a year at the illustrative 5.05 RON per euro rate. At a lower income — say RON 60,000 revenue and RON 6,000 expenses, net RON 54,000 — CAS is RON 12,150, CASS is RON 5,400 and tax is RON 3,645, leaving RON 32,805 a year.
Rate table used by this calculator (2026)
| Component | Rate / amount | Notes |
|---|---|---|
| Income tax | Flat 10% | On net income minus CAS and CASS |
| Pension CAS — below RON 48,600 net | Not due (optional) | Below 12 minimum wages |
| Pension CAS — RON 48,600 to 97,200 net | 25% of a RON 48,600 base = RON 12,150 | 12 to 24 minimum wages |
| Pension CAS — RON 97,200 net or more | 25% of a RON 97,200 base = RON 24,300 | 24 minimum wages or more; higher base optional |
| Health CASS | 10% of net income | Minimum base RON 24,300 (RON 2,430 due); maximum base RON 291,600 (RON 29,160 due) |
| Minimum wage for 2026 bases | RON 4,050 / month | In force 1 Jan 2026; RON 4,325 applies only from 1 Jul 2026 |
| Income-norm floor 2026 | At least RON 48,600 / year | 12 minimum wages; norm set per activity by the finance directorate |
| VAT registration threshold | RON 395,000 turnover / year | Below this a PFA stays outside VAT |
| Tax return deadline | 25 May of the following year | Declarația unică (form 212), once a year |
Simplified model for estimation: PFA in the real system, Romanian tax resident, no other income. The income-norm option models the 2026 norm floor (RON 48,600); your actual norm is set per activity by the regional finance directorate and may be higher. Your return applies annual filing — see the disclaimer below.
→ Best Bank Accounts in Romania for Expats — where your freelance income lands
Sources and disclaimer
Rates are modelled from the Romanian Fiscal Code (Law 227/2015) as amended by Law 141/2025 and Law 239/2025: the flat 10% income tax on independent activities; CAS of 25% on a fixed base of 12 minimum wages (RON 48,600) from that level of net income and 24 minimum wages (RON 97,200) above it; CASS of 10% of net income with a minimum base of 6 minimum wages (RON 24,300) and a maximum base of 72 minimum wages (RON 291,600) for 2026 income; the 1 January 2026 minimum wage of RON 4,050 as the base for all 2026 thresholds; the income-norm floor of 12 minimum wages; and the RON 395,000 VAT threshold. The euro conversion uses an illustrative rate of 5.05 RON per euro (November 2026) — the leu floats, so check the live rate on payday. Estimate only — not tax or financial advice. Figures are illustrative; verify your exact liability with ANAF (the Romanian tax authority) or a qualified adviser, and check your return against this estimate. Tax rules change — Romanian rates for 2027 should be re-checked each January.
You may also need…
- Free Romania Net Salary Calculator
- Free Romania Expat Budget Calculator
- Free Money Transfer Cost Calculator