Employee Income Tax in Romania

Romania Income TaxTax year 2026

Use for Romanian income tax on employees and on other non-business income of individuals for 2026: salary, rent, interest, dividends and gains on shares, with the Declarația unică filed by 25 May 2027. Covers the flat 10% rate, the salary base after employee CAS 25% and CASS 10%, the 2026 personal deduction scale (deducere personală) and the extra deductions for under-26s and school-age children, the 2026 tax-free amount for minimum-wage staff (300 lei a month to June, 200 lei from July), the end of the IT, construction and agriculture salary exemptions, dividends at 16%, interest at 10%, broker gains at 3% or 6%, gains without a Romanian broker at 16%, rent with the 20% flat deduction, CASS on non-salary income, and penalties.

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Built from the law

Income Tax in Romania

Romania Income TaxTax year 2026

Romanian income tax on self-employed individuals for tax year 2026: PFA (persoană fizică autorizată), II (întreprindere individuală), IF (întreprindere familială) and liberal professions. Covers the flat 10% tax on net income in the real system (sistem real), income norms (norma de venit) and when they are barred, gross income and deductible, capped and non-deductible expenses, the deduction of CAS and CASS from the base, the 70% five-year loss carry-forward, the Declarația unică filed and paid by 25 May 2027 on actual 2026 figures, and the interest, penalties and fines for late filing or payment. Trigger phrases: impozit pe venit PFA, sistem real, norma de venit, cheltuieli deductibile PFA, Declarația unică 2027, PFA tax Romania, freelancer tax Romania. Out of scope: ro-cas-cass (contribution rules in depth), ro-employee-income-tax (salary, rent, investments), ro-corporate-income-tax (SRL), ro-vat-return, ro-cross-border.

Not yet approved

Built from the law