Romania Tax Calculator (2026)

Income tax rates and take-home pay for Romania

Romania Income Tax Brackets (2025)

Bracket Income Range Rate
Flat TaxRON 0+10.0%

Social Insurance Contribution (CAS)

Bracket Income Range Rate
Standard RateRON 0+25.0%

Health Insurance Contribution (CASS)

Bracket Income Range Rate
Standard RateRON 0+10.0%

Key Facts

Tax Year

2025

Currency

RON

Top Rate

10.0%

Brackets

1 bracket

Allowance

None

Social Contributions

2 items

Assumptions

  • · Flat income tax rate of 10% applies to taxable income.
  • · Taxable income is calculated by deducting mandatory social contributions from gross income.
  • · The source mentions 'Personal deductions' and other specific deductions (voluntary pension/health, trade union fees) but does not provide the 2025 income-based brackets/tiers for the basic personal deduction; therefore, relief is set to null.
  • · Employer-paid contributions (Labor Insurance 2.25%) are excluded per instructions.
  • · No subnational income taxes exist in Romania.
  • · Church tax is not a mandatory state-collected tax and is excluded.

Frequently asked questions

What is the income tax rate in Romania?

Romania has a flat income tax rate of 10% that applies to all taxable income, regardless of how much you earn. This means there is just one tax bracket, making the system straightforward for residents and expats alike.

How are social contributions calculated in Romania?

As an employee in Romania, you pay two main social contributions from your gross income: a Social Insurance Contribution (CAS) at 25% and a Health Insurance Contribution (CASS) at 10%. These contributions are deductible from your gross income before the 10% flat income tax is applied.

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

Your take-home pay is calculated by subtracting both mandatory social contributions (35% total: 25% CAS plus 10% CASS) and income tax (10% on the remaining taxable income) from your gross salary. For example, on a gross income of 10,000 RON, you would pay 3,500 RON in contributions and 650 RON in income tax, leaving you with approximately 5,850 RON take-home.

Are there regional or local income taxes in Romania?

No, Romania does not have subnational income taxes, so your tax rate is the same regardless of which city or region you live and work in. The 10% flat income tax and social contribution rates apply uniformly across the entire country.

Can I deduct personal expenses or claim deductions on my Romanian income tax?

Romania allows certain deductions such as voluntary pension contributions, health insurance contributions, and trade union fees, which can reduce your taxable income. However, the specific income-based brackets and amounts for personal deductions are not standardized in the current tax framework, so you should consult with a Romanian tax advisor or accountant for details on what applies to your situation.

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