Asked about Romanian income tax for self-employed individuals (PFA).
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Income tax rate (flat)
10% flat on net income from independent activitiesCodul Fiscal (Legea 227/2015), Titlul IV, Art. 68-69
CAS (pension contribution) rate
25% on applicable threshold tierCodul Fiscal (Legea 227/2015), Art. 148-154
CASS (health contribution) rate
10% on applicable threshold tierCodul Fiscal (Legea 227/2015), Art. 170-174
Minimum wage (2025)
RON 4,050/monthCodul Fiscal (Legea 227/2015); OUG 168/2022; Legea 239/2025
CAS threshold -- Tier 1 (below 12x min wage / RON 48,600)
Optional (CAS not mandatory)Codul Fiscal (Legea 227/2015), Art. 148-154
CAS fixed amount -- Tier 2 (RON 48,600–97,200 / 12x–24x min wage)
RON 12,150Codul Fiscal (Legea 227/2015), Art. 148-154
CAS fixed amount -- Tier 3 (above RON 97,200 / above 24x min wage)
RON 24,300Codul Fiscal (Legea 227/2015), Art. 148-154
CASS mandatory minimum (below 6x min wage / below RON 24,300)
RON 2,430 (mandatory even if income is zero)Codul Fiscal (Legea 227/2015), Art. 170-174
CASS fixed amount -- Tier 1 (RON 24,300–48,600 / 6x–12x min wage)
RON 2,430Codul Fiscal (Legea 227/2015), Art. 170-174
CASS fixed amount -- Tier 2 (RON 48,600–97,200 / 12x–24x min wage)
RON 4,860Codul Fiscal (Legea 227/2015), Art. 170-174
CASS fixed amount -- Tier 3 (above RON 97,200 / above 24x min wage)
RON 9,720Codul Fiscal (Legea 227/2015), Art. 170-174
CAS/CASS threshold -- 6x minimum wage (2025)
RON 24,300Codul Fiscal (Legea 227/2015), Art. 148-154, Art. 170-174
CAS/CASS threshold -- 12x minimum wage (2025)
RON 48,600Codul Fiscal (Legea 227/2015), Art. 148-154, Art. 170-174
CAS/CASS threshold -- 24x minimum wage (2025)
RON 97,200Codul Fiscal (Legea 227/2015), Art. 148-154, Art. 170-174
Declarația Unică filing deadline
25 May of the following yearCodul Fiscal (Legea 227/2015), Titlul IV; Legea 239/2025
Filing portal
SPV (Spațiul Privat Virtual) / declaratii.anaf.roANAF (https://www.anaf.ro)
Protocol/entertainment expenses deduction limit (sistem real)
2% of adjusted gross incomeCodul Fiscal (Legea 227/2015), Art. 68
CAS contributions deductibility (sistem real)
Deductible from gross income in year paidCodul Fiscal (Legea 227/2015), Art. 68
CASS contributions deductibility (sistem real)
Deductible from gross income in year paidCodul Fiscal (Legea 227/2015), Art. 68
Record retention period
5 yearsCodul de Procedură Fiscală (Legea 207/2015)
Norma de venit publication deadline by ANAF
15 February (each year)Codul Fiscal (Legea 227/2015), Art. 69
Norma de venit tax rate
10% × norma (fixed deemed income by CAEN code and county)Codul Fiscal (Legea 227/2015), Art. 69
Sistem real bookkeeping requirement
Full accounting records (daňová evidence) requiredCodul Fiscal (Legea 227/2015), Art. 68
Norma de venit bookkeeping requirement
Revenue records onlyCodul Fiscal (Legea 227/2015), Art. 69
Part-year CAS/CASS proration rule
CAS/CASS thresholds prorated by months of registration (e.g. 6/12 × annual threshold)Codul Fiscal (Legea 227/2015)
Foreign currency conversion rule
Convert to RON at BNR (National Bank) rate on transaction dateCodul Fiscal (Legea 227/2015)
SRL micro-enterprise revenue threshold (current)
EUR 250,000 (drops to EUR 100,000 in 2026)Codul Fiscal (Legea 227/2015); Legea 239/2025
SRL micro-enterprise revenue threshold (from 2026)
EUR 100,000Codul Fiscal (Legea 227/2015); Legea 239/2025
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Quick reference table
| Field | Value |
|---|---|
| Country | Romania (România) |
| Tax type | Impozit pe venit (income tax on independent activities) |
| Primary legislation | Codul Fiscal (Legea 227/2015), Titlul IV |
| Supporting legislation | Codul de Procedură Fiscală (Legea 207/2015); OUG 168/2022; Legea 239/2025 |
| Tax authority | ANAF (Agenția Națională de Administrare Fiscală) |
| Filing portal | SPV (Spațiul Privat Virtual) / declaratii.anaf.ro |
| Currency | RON only |
| Income tax rate | 10% flat on net income |
| CAS (pension) | 25% on threshold tiers (RON 48,600 / 97,200) |
| CASS (health) | 10% on threshold tiers (RON 24,300 / 48,600 / 97,200) |
| Filing deadline | 25 May of the following year |
| Minimum wage (2025) | RON 4,050/month |
| Contributor | Open Accountants Community |
| Validated by | Pending -- requires Romanian expert contabil or consultant fiscal sign-off |
| Validation date | Pending |
Income determination methods
| Method | Tax base | Bookkeeping |
|---|---|---|
| Sistem real | Revenue - documented expenses | Full daňová evidence required |
| Norma de venit | Fixed deemed amount by CAEN/county | Revenue records only |
CAS/CASS threshold tiers (2025)
| Threshold | CAS (25%) | CASS (10%) |
|---|---|---|
| Below 6x min wage (RON 24,300) | Optional | Mandatory minimum RON 2,430 |
| 6x--12x (RON 24,300--48,600) | Optional | RON 2,430 |
| 12x--24x (RON 48,600--97,200) | RON 12,150 | RON 4,860 |
| Above 24x (RON 97,200+) | RON 24,300 | RON 9,720 |
Conservative defaults
| Ambiguity | Default |
|---|---|
| Unknown entity type | STOP -- PFA vs SRL changes everything |
| Unknown income method | STOP -- sistem real vs norma |
| Unknown expense category | Not deductible |
| Unknown CAEN code for norma | STOP -- norma varies by code and county |
Romanian banks (fees and interest)
| Pattern | Treatment | Notes |
|---|---|---|
| BCR, BANCA COMERCIALĂ ROMÂNĂ | Bank charges: deductible (sistem real) | Monthly fees |
| BRD, GROUPE SOCIÉTÉ GÉNÉRALE | Bank charges: deductible | Same |
| BANCA TRANSILVANIA, BT | Bank charges: deductible | Same |
| ING BANK ROMANIA | Bank charges: deductible | Same |
| RAIFFEISEN BANK ROMANIA | Bank charges: deductible | Same |
| CEC BANK | Bank charges: deductible | Same |
| REVOLUT, WISE (fees) | Deductible | Fintech fees |
| DOBÂNDĂ (interest credit) | EXCLUDE from independent activity income | Capital income |
| DOBÂNDĂ (interest debit) | Deductible if business loan | Personal: EXCLUDE |
| CREDIT, ÎMPRUMUT (principal) | EXCLUDE | Loan principal |
Romanian government and statutory bodies
| Pattern | Treatment | Notes |
|---|---|---|
| ANAF | EXCLUDE | Tax payment |
| IMPOZIT PE VENIT | EXCLUDE | Income tax payment |
| CAS, CASA NAȚIONALĂ DE PENSII | Deductible from gross income (sistem real) | Pension contribution |
| CASS, CASA NAȚIONALĂ DE SĂNĂTATE | Deductible from gross income (sistem real) | Health contribution |
| REGISTRUL COMERȚULUI, ONRC | Deductible | Registration fees |
Romanian utilities and telecoms
| Pattern | Treatment | Notes |
|---|---|---|
| ENEL, E-DISTRIBUȚIE, ELECTRICA | Deductible if business premises | Electricity; apportion if home |
| ENGIE, E.ON ENERGIE | Deductible if business premises | Gas |
| ORANGE RO, VODAFONE RO, DIGI, RCS & RDS | Deductible: business phone/internet | Mixed: apportion |
| TELEKOM ROMANIA | Deductible: business phone/internet | Mixed: apportion |
Insurance
| Pattern | Treatment | Notes |
|---|---|---|
| ALLIANZ-ȚIRIAC, EUROINS, GROUPAMA, OMNIASIG | Deductible if business insurance | Personal: NOT deductible |
| ASIGURARE AUTO (RCA/CASCO) | Deductible: business vehicle portion | Personal vehicle: NOT deductible |
SaaS and software -- international
| Pattern | Treatment | Notes |
|---|---|---|
| GOOGLE, MICROSOFT, ADOBE, META | Deductible expense | EU reverse charge TVA |
| GITHUB, OPENAI, ANTHROPIC | Deductible expense | Non-EU |
| SLACK, ZOOM, ATLASSIAN | Deductible expense | Check entity |
Professional services (Romania)
| Pattern | Treatment | Notes |
|---|---|---|
| CONTABIL, CONTABILITATE, EXPERT CONTABIL | Deductible | Accounting fees |
| AVOCAT, CABINET AVOCAT | Deductible if business | Legal fees |
| NOTAR, BIROU NOTARIAL | Deductible if business | Notary fees |
| CONSULTANT FISCAL | Deductible | Tax advisory |
Transport and travel
| Pattern | Treatment | Notes |
|---|---|---|
| CFR CĂLĂTORI | Deductible if business | Train |
| TAROM, WIZZAIR, RYANAIR | Deductible if business travel | Flights |
| UBER, BOLT | Deductible if business | Ride services |
| PETROM, OMV, MOL, ROMPETROL, LUKOIL | Deductible: business vehicle portion | Fuel |
Food and entertainment
| Pattern | Treatment | Notes |
|---|---|---|
| KAUFLAND, LIDL, CARREFOUR, MEGA IMAGE, AUCHAN | Default: NOT deductible | Personal provisioning |
| RESTAURANT, PENSIUNE | Protocol expenses: limited to 2% of adjusted gross income | Must document business purpose |
Internal transfers and exclusions
| Pattern | Treatment | Notes |
|---|---|---|
| TRANSFER PROPRIU, OWN TRANSFER | EXCLUDE | Internal |
| NUMERAR, ATM | EXCLUDE (default: drawings) | Ask client |
| DEPUNERE | EXCLUDE | Owner deposit |
Input: CAEN 6201, revenue RON 200,000, expenses RON 70,000 (including prior CAS/CASS). Computation: Net income = RON 130,000. Tax = 10% x RON 130,000 = RON 13,000. CAS = 25% x RON 97,200 = RON 24,300 (above 24x). CASS = 10% x RON 48,600 = RON 4,860. Total = RON 42,160.
Input: Taxi driver, Bucharest, norma = RON 32,000. Computation: Tax = RON 3,200. CAS optional (below RON 48,600). CASS = RON 2,430 (mandatory minimum). Total (no CAS) = RON 5,630.
Input: Net income RON 18,000. Computation: Tax = RON 1,800. CAS optional. CASS = RON 2,430 (mandatory minimum). Total = RON 4,230.
Input: Registered July 2025 (6 months), net income RON 30,000. Computation: Tax = RON 3,000. CAS prorated: 6/12 x RON 48,600 = RON 24,300 threshold. RON 30,000 > RON 24,300, so CAS = 25% x RON 24,300 = RON 6,075. CASS prorated similarly = RON 1,215. Total = RON 10,290.
Columns: Date, Counterparty, Description, Amount (RON), Category (Revenue/Expense/CAS/CASS/EXCLUDE), Deductible amount, Default?, Question, Notes.
Branches by method: sistem real or norma de venit. Includes CAS/CASS tier determination.
CSV formats. BCR exports use semicolons with DD.MM.YYYY. BRD uses CSV with comma delimiters. Banca Transilvania offers various formats. Common columns: Data (Date), Beneficiar/Ordonator (Counterparty), Suma (Amount), Sold (Balance).
Romanian language variants. Common: transfer (transfer), depunere (deposit), retragere (withdrawal), comision (commission), dobândă (interest), factură (invoice), plată (payment), chirie (rent).
CAS/CASS payments. Payments to ANAF labelled "CAS" or "CASS". These are deductible from gross income under sistem real.
Tax payments. Impozit pe venit payments to ANAF: EXCLUDE (not deductible).
Foreign currency. Convert to RON at BNR (National Bank) rate on transaction date.
Test 1 -- Sistem real, mid-range. Revenue RON 200,000, expenses RON 70,000. Tax RON 13,000 + CAS RON 24,300 + CASS RON 4,860 = RON 42,160. Test 2 -- Norma de venit taxi. Norma RON 32,000. Tax RON 3,200 + CASS RON 2,430 = RON 5,630. Test 3 -- Low income, mandatory CASS. RON 18,000 net. Tax RON 1,800 + CASS RON 2,430 = RON 4,230. Test 4 -- High income, all caps. RON 500,000 net. Tax RON 50,000 + CAS RON 24,300 + CASS RON 9,720 = RON 84,020. Test 5 -- Part-year. 6 months, RON 30,000. Tax RON 3,000 + prorated CAS/CASS.
EC1 -- CAS between thresholds. Fixed at tier amount, not percentage of actual income. EC2 -- Low income, CASS still mandatory. Minimum RON 2,430 even if income is zero. EC3 -- Norma vs sistem real. Compare both. EC4 -- SRL micro vs PFA. Include dividend extraction cost. EC5 -- Multiple CAEN codes. Separate norma and sistem real activities. EC6 -- CAS/CASS deductibility timing. Deductible in year paid. EC7 -- Micro threshold exceeded. Exit to impozit pe profit. EC8 -- Part-year proration. CAS/CASS thresholds prorated. EC9 -- PFA with employment. Separate CAS/CASS calculations. EC10 -- Minimum wage change. Verify threshold basis.
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as an expert contabil or consultant fiscal in Romania) before filing or acting upon.
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