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Freelancer taxes

Romania PFA freelancer tax calculator 2026

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 30, 2026

How freelancer tax works in Romania in 2026

Romanian PFA taxation combines 10% income tax on profit with CAS pension and CASS health contributions on bases stepped and capped relative to the minimum wage.

Contribution floors mean low-profit years are not contribution-free. The calculator applies the PFA profile with 2026 caps. Confirm your CAS/CASS bracket with a local adviser if your income sits near a threshold.

Key figures from the calculator model

  • 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 (72× confirmed: Legea 239/2025 / ANAF for 2026)
  • Income tax 10% on venitul net anual impozabil = net profit minus CAS and CASS (Cod Fiscal art. 118 alin. (2) lit. b); deductible contributions cannot exceed the recalculated net (art. 118 alin. (2^4))

Romania freelancer tax regimes

Illustrative calculation for RON 267,440 gross annual income.

Romania

Authorized individual (persoană fizică autorizată, PFA)

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

Income taxRON 21,640
Pension contribution (CAS)RON 24,300
Health contribution (CASS)RON 26,744
Total tax & contributionsRON 72,684
Effective rate27.2%
Net incomeRON 194,756

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 (72× confirmed: Legea 239/2025 / ANAF for 2026)
  • Income tax 10% on venitul net anual impozabil = net profit minus CAS and CASS (Cod Fiscal art. 118 alin. (2) lit. b); deductible contributions cannot exceed the recalculated net (art. 118 alin. (2^4))
  • No first-year activity relief modelled for this regime (none)
  • 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

What rate do I need in Romania?

Enter a target take-home and see the gross, day and hourly rate for Romania freelancer regimes.

Calculate my rate in Romania

Compare across countries

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

Compare Romania with other countries

Compare all 17 countries

Net take-home and effective rates for every modelled regime at €30k, €60k and €100k.

Compare all 17 countries

Frequently asked questions

What taxes does an IT freelancer pay in Romania in 2026?
For a PFA (real system) the model includes 10% income tax after CAS/CASS, plus 25% CAS and 10% CASS on capped bases. At €60,000 gross under shared assumptions: about €45,005 net (25.0% effective). Summary: Flat 10% tax on profit after CAS and CASS, plus 25% CAS (pension) and 10% CASS (health) on capped bases.
Do freelance programmers pay CAS and CASS?
Yes, on the modelled PFA path. CAS (25%) uses a stepped/capped base between 12 and 24 minimum wages; CASS (10%) between 6 and 72 minimum wages (72× ceiling confirmed: Legea 239/2025 / ANAF for 2026).
What is the tax difference between an employment contract and a PFA in IT?
Employment and PFA follow different rules. This calculator only models the PFA path (10% income tax plus CAS/CASS). Employment payroll tax is not in the model; ask a local adviser for a figure-based comparison.
How does Authorized individual (persoană fizică autorizată, PFA) work for freelancers in Romania in 2026?
Flat 10% tax on profit after CAS and CASS, 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.