Are these Romania tax figures official advice?

No. They are indicative estimates for the 2026 tax year, based on published rates and the simplifying assumptions listed with each result. Confirm your situation with a qualified local tax adviser.

Freelancer taxes

Freelancer tax in Romania

How freelancers are taxed in Romania for the 2026 tax year, built from the same data as the calculator. Every figure below comes with its assumptions and sources: treat them as indicative, not advice.

Updated for the 2026 tax year · reviewed Sep 10, 2026

Romania freelancer tax regimes

Illustrative calculation for RON 262,650 gross annual income.

Authorized individual (PFA)

Flat 10% tax on profit, plus 25% CAS (pension) and 10% CASS (health) on capped bases.

Income tax	RON 26,265
Pension contribution (CAS)	RON 24,300
Health contribution (CASS)	RON 26,265
Total tax & contributions	RON 76,830
Effective rate	29.3%
Net income	RON 185,820

Assumptions

Net profit = gross revenue minus the provided annual expenses
CAS is a stepped contribution approximated with a floor/cap; exact for income ≥ 24 minimum wages
CASS base clamped between 6 and 72 minimum wages
Contribution deductibility from the income-tax base is not modelled
Effective rate is total tax and contributions over gross revenue

Sources

Who it's for

Self-employed authorized individual (PFA), taxed in the real system
Taxed on net profit (revenue minus documented expenses)
Requires expense documentation

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See how Romania compares with other European countries on the same income.

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Frequently asked questions

How does Authorized individual (PFA) work for freelancers in Romania?: Flat 10% tax on profit, plus 25% CAS (pension) and 10% CASS (health) on capped bases.
Are these Romania tax figures official advice?: No. They are indicative estimates for the 2026 tax year, based on published rates and the simplifying assumptions listed with each result. Confirm your situation with a qualified local tax adviser.

Other countries

This is an indicative calculator for information only, not tax advice. It models the main freelancer regime(s) with the simplifications listed above and uses dated ECB/NBU exchange rates. Verify with a local accountant before making decisions.