Romania Tax Calculator (2026)

Income tax rates and take-home pay for Romania

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Romania Income Tax Brackets (2026)

Bracket Income Range Rate
Flat rateRON 0+10.0%

Social insurance contribution (employee)

Bracket Income Range Rate
Social insuranceRON 0+25.0%

Health insurance contribution (employee)

Bracket Income Range Rate
Health insuranceRON 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 on employment income that applies to all residents, regardless of how much you earn. This single flat rate makes Romania's tax system relatively simple compared to many other European countries with progressive brackets.

How much do employees pay in social contributions in Romania?

Employees in Romania pay mandatory social contributions totaling 35% of their gross income: 25% for social insurance and 10% for health insurance. The good news is these contributions are deductible from your taxable income before the 10% income tax is applied, which reduces your overall tax burden.

What is my take-home pay after taxes and contributions in Romania?

Your take-home pay is calculated by subtracting both the 35% mandatory employee social contributions and the 10% income tax from your gross salary. For example, on a gross salary of RON 60,000, you would pay RON 21,000 in social contributions and RON 3,900 in income tax, leaving you with approximately RON 35,100 in net pay.

Are there regional or local income taxes in Romania?

No, Romania does not have any regional or local income taxes. The only income tax you pay is the flat 10% national rate, and the only other mandatory deductions from employment income are the 35% employee social contributions.

What is the minimum salary in Romania, and does it affect my taxes?

The minimum gross salary in Romania is RON 4,050 per month (RON 48,600 per year), which serves as a reference base for social contribution calculations. However, employee social contributions of 35% apply to your full gross income from employment regardless of whether you earn above or below this minimum.

Can I reduce my taxable income with deductions or voluntary contributions in Romania?

While the mandatory 35% employee social contributions reduce your taxable income, most voluntary deductions like pension contributions, additional health insurance, and charitable donations are excluded from the standard tax calculation model. It's worth consulting a Romanian tax advisor to understand which voluntary contributions may apply to your specific situation.

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