Ro Employee Income Tax

Use for Romanian income tax on employees and on other non-business income of individuals for 2026: salary, rent, interest, dividends and gains on shares, with the Declarația unică filed by 25 May 2027. Covers the flat 10% rate, the salary base after employee CAS 25% and CASS 10%, the 2026 personal deduction scale (deducere personală) and the extra deductions for under-26s and school-age children, the 2026 tax-free amount for minimum-wage staff (300 lei a month to June, 200 lei from July), the end of the IT, construction and agriculture salary exemptions, dividends at 16%, interest at 10%, broker gains at 3% or 6%, gains without a Romanian broker at 16%, rent with the 20% flat deduction, CASS on non-salary income, and penalties. Trigger on: impozit pe salariu, deducere personală, suma neimpozabilă 300 lei, impozit dividende 2026, Declarația unică 2027, chirie impozit. Out of scope: ro-income-tax (PFA), ro-cas-cass, ro-payroll-social, ro-cross-border, ro-corporate-income-tax.

mkdir -p ~/.claude/skills/ro-employee-income-tax
curl -L https://claudskills.com/skills/ro-employee-income-tax/SKILL.md \
  -o ~/.claude/skills/ro-employee-income-tax/SKILL.md

@misc{ro-employee-income-tax-2026,
  author    = {openaccountants},
  title     = {Ro Employee Income Tax [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/ro-employee-income-tax/}
}