How salary tax works in Romania
Romanian employment normally deducts 25% CAS and 10% CASS before the 10% salary income tax. The local fields can model a primary job, qualifying dependants, school-age children, the young-worker deduction, temporary minimum-wage relief and a severe or accentuated disability exemption.
Income tax in Romania
The 10% tax applies after social contributions and modeled primary-employment deductions. Personal deductions phase out above the statutory minimum-wage range; qualifying school children add a fixed deduction, while an eligible disability selection removes salary income tax but not CAS or CASS.
Employee contributions
CAS and CASS use the salary base after any selected qualifying minimum-wage relief. Employer CAM is an employer cost and is not subtracted from employee gross pay.
Take-home pay example
A primary-job employee near the minimum wage with two dependants can receive a larger personal deduction than an employee without dependants. Selecting the temporary minimum-wage relief also lowers the contribution and income-tax base only when all salary conditions are met.
Tax sources and verification
This adapter is labelled 2026, valid 2026-01-01 to 2026-12-31. Sources were last checked on 2026-08-31. The calculator separates annual liability from payroll withholding and disables payslip mode when the required official method is not implemented.
- Romanian Ministry of Justice: Fiscal Code - salary income
Effective period: 2026 consolidated law · Verified: 2026-08-31
- Ministerul Finanțelor: 2026 minimum-wage payroll relief legislation
Effective period: 2026 · Verified: 2026-08-31
Romania salary calculator FAQ
Does the Romania calculator include personal deductions?
Yes. It estimates the income-tested primary-job deduction using dependant count and includes the young-worker and selected school-child additions where applicable.
When should I enable minimum-wage relief?
Only when the employment, monthly base-pay and total-income conditions for the 2026 temporary relief are satisfied. The calculator annualizes the two relief amounts used during the year.
Are Romanian sector concessions included?
No. Industry-specific or transitional treatment for construction, agriculture, food, IT and other occupations is not assumed; ordinary employee CAS, CASS and salary tax are used.
Important financial disclaimer
This calculator estimates employee take-home pay using the information you enter and current published tax/payroll rules. Actual payroll may differ because of employer-specific benefits, tax-card settings, local rules, prior-period earnings, bonuses and other circumstances. It is not tax advice.