Romania · Salary
Net salary in Romania: CAS, CASS and income tax explained
Romania has a flat 10% income tax, but employees also pay 25% pension contribution (CAS) and 10% health contribution (CASS), all from gross salary. Most people keep about 59% of their gross pay. Employers add only a small 2.25% on top.
How gross becomes net
- CAS: 25% of gross salary, for the state pension (part of it goes to a private pension fund, Pillar II).
- CASS: 10% of gross salary, for public health insurance.
- Personal deduction for lower salaries, explained below.
- Income tax: 10% of what is left after CAS, CASS and the personal deduction.
Net pay at four salaries
| Gross per month | CAS (25%) | CASS (10%) | Income tax | Net per month |
|---|---|---|---|---|
| RON 5,000 | RON 1,250 | RON 500 | RON 276 | RON 2,974 |
| RON 8,000 | RON 2,000 | RON 800 | RON 520 | RON 4,680 |
| RON 12,000 | RON 3,000 | RON 1,200 | RON 780 | RON 7,020 |
| RON 20,000 | RON 5,000 | RON 2,000 | RON 1,300 | RON 11,700 |
No dependants, over 26, no meal vouchers, 2026 rules averaged over the year. Salaries in IT, construction and agriculture used to have special exemptions; most have been reduced or removed.
The personal deduction
If your gross salary is no more than the minimum wage plus 2,000 lei, part of it is free of income tax. Without dependants, the deduction is 20% of the minimum wage for salaries up to the minimum wage, then it falls by half a percentage point for every 50 lei above it, and reaches zero at minimum wage + 2,000 lei. Dependants raise it, and under-26s get an extra 15%.
The minimum wage in 2026
| January–June 2026 | From 1 July 2026 | |
|---|---|---|
| Gross minimum wage | RON 4,050 | RON 4,325 |
| Tax-free amount for minimum-wage jobs | RON 300 | RON 200 |
| Net pay (no dependants) | RON 2,574 | RON 2,699 |
For minimum-wage jobs, a fixed amount is free of CAS, CASS and income tax, as long as the gross salary is not more than RON 4,300 (RON 4,600 from July).
Things to know
- Meal vouchers (tichete de masă), up to RON 40 a day, are free of income tax and CAS but carry 10% CASS.
- Freelancers (PFA) pay 10% tax on profit, plus CAS and CASS on bands linked to the minimum wage, which can work out much cheaper than a salary.
- Savings interest is taxed at 10%, withheld by the bank. Above six minimum wages of investment income a year you may also owe 10% CASS.
- Dividends are taxed at 16% from 2026.
Calculate your Romanian net salary →
Sources
This guide is general information based on the tax rules we could verify for 2026, not tax or financial advice. Rules change and personal situations differ, so check with the tax authority or a qualified adviser before you act. Spotted a mistake? Email [email protected].