Romania Tax Calculator (2026)
Income tax rates and take-home pay for Romania
Romania Income Tax Brackets (2026)
| Bracket | Income Range | Rate |
|---|---|---|
| Flat rate | RON 0+ | 10.0% |
Social insurance contribution (employee)
| Bracket | Income Range | Rate |
|---|---|---|
| Social insurance | RON 0+ | 25.0% |
Health insurance contribution (employee)
| Bracket | Income Range | Rate |
|---|---|---|
| Health insurance | RON 0+ | 10.0% |
Key Facts
Tax Year
2026
Currency
RON
Top Rate
10.0%
Brackets
1 bracket
Allowance
None
Social Contributions
2 items
Assumptions
- · Flat 10% PIT rate applies to employment income for a resident employee.
- · Employee social contributions (35% total: 25% social insurance + 10% health insurance) are mandatory and deductible from taxable income.
- · No employer-side contributions included (employer PIT withholding only); these are employer liabilities.
- · No local income taxes exist in Romania.
- · Special taxes on high-value assets (residential property >RON 2.5M, cars >RON 375k) excluded as they apply to specific asset classes, not representative salary comparisons.
- · Voluntary deductions (pension contributions up to EUR 400, health insurance up to EUR 400, union fees, sports facilities up to EUR 100, ETF investments up to EUR 400) excluded as they are optional.
- · Personal charitable contribution option (up to 3.5% of annual salary income tax) excluded as it is voluntary.
- · Minimum gross salary of RON 4,050/month (RON 48,600/year for 2026) used for social contribution base reference only; employee contributions apply to full gross income from employment.
- · Model represents standard resident employee with no special exemptions or prior-year lookback mechanics.
Frequently asked questions
What is the income tax rate in Romania?
Romania has a flat 10% personal income tax (PIT) rate that applies to all employment income for resident employees, regardless of how much you earn. This means whether you make RON 50,000 or RON 500,000 per year, the tax rate remains the same at 10%.
Are social contributions deducted before or after income tax in Romania?
Social contributions are deducted before income tax is calculated. Your mandatory employee contributions total 35% of your gross income, split between 25% for social insurance and 10% for health insurance, and these reduce your taxable income before the 10% PIT is applied.
What is the total tax and contribution burden on my salary in Romania?
As an employee, you pay 35% in mandatory social contributions (social insurance plus health insurance) plus 10% income tax on the amount remaining after those contributions are deducted. For example, on a RON 60,000 gross salary, you would pay RON 21,000 in social contributions and then 10% tax on the remaining RON 39,000.
Do I need to pay local or regional income taxes in Romania?
No, Romania does not have any local or regional income taxes. The only income tax you pay is the flat 10% national PIT rate, making the tax system straightforward across the entire country.
What happens if I'm a remote worker or expat moving to Romania?
If you become a resident employee in Romania, you are subject to the same 10% flat PIT rate and 35% mandatory social contributions as other resident employees. The tax calculator assumes you are a standard resident employee with no special exemptions, so your take-home pay will depend on your gross income, these contributions, and the flat tax rate.
Compare Romania with other countries
Other tax calculators
Compare Romania with another country
See side-by-side tax breakdowns for any two countries