--- name: ro-employee-income-tax description: "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." license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)" metadata: source: openaccountants openaccountants_url: "https://www.openaccountants.com/skills/ro-employee-income-tax" jurisdiction: "RO" tax_year: "2026" last_updated: "2026-10-23" authored_by: "Ryan Duguid" trust_label: "Accountant-authored" review_status: "pending_review" --- # Romania: income tax for employees and other personal income (2026) This skill covers a person whose income is a salary, a pension, rent from their own property, or savings and investments. Self-employed (PFA) income is in [ro-income-tax](ro-income-tax.md). Self-employed CAS and CASS are in [ro-cas-cass](ro-cas-cass.md). The employer's monthly payroll return (D112) is in [ro-payroll-social](ro-payroll-social.md). Moving in or out of Romania, and non-residents, are in [ro-cross-border](ro-cross-border.md). ## Who this applies to - Romanian resident individuals, taxed on worldwide income. A person is resident if they have their domicile in Romania, their centre of vital interests is in Romania, or they are present for more than 183 days in any 12 consecutive months ending in the year (Fiscal Code, Legea 227/2015, art. 7 pct. 28). - Non-residents are taxed on Romanian-source salary, rent and investment income. Their rules are in [ro-cross-border](ro-cross-border.md). - **Salary is taxed at source and the tax is final.** The employer computes, withholds and pays it each month (art. 78 alin. (1), art. 80). An employee with only salary files nothing. - **The Declarația unică (form 212)** is needed for rent from individuals, gains on shares not made through a Romanian broker, foreign income, and CASS on non-salary income (art. 122). Income taxed by final withholding needs no return for the tax (art. 122 alin. (6) lit. a)), but it still counts toward the CASS threshold. - Out of scope: PFA and other independent activity, short-term rental of more than 7 rooms (taxed as independent activity from 2026, art. 83 alin. (4)), agricultural income, crypto beyond the headline rate below, and the separate minimum wage for construction. ## Rates, bands and thresholds | Item | Rate or amount | Year | Source | |---|---|---|---| | Income tax rate (salary, rent, interest, pensions, other) | 10% | 2026 | https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm (art. 64 alin. (1)) | | Employee CAS (pension) | 25% of gross salary | 2026 | same, art. 138 lit. a) | | Employee CASS (health) | 10% of gross salary | 2026 | same, art. 156 | | National gross minimum wage, 1 January to 30 June 2026 | RON 4,050 a month | 2026 | https://static.anaf.ro/static/10/Anaf/legislatie/HG_1506_2024.pdf (HG 1506/2024 art. 1) | | National gross minimum wage, from 1 July 2026 | RON 4,325 a month | 2026 | https://static.anaf.ro/static/10/Anaf/legislatie/HG_146_2026.pdf (HG 146/2026 art. 1) | | Basic personal deduction, salary up to the minimum wage | 20% of the minimum wage (no dependants), 25% (1), 30% (2), 35% (3), 45% (4 or more) | 2026 | Fiscal Code art. 77 alin. (4) | | Basic personal deduction, salary above the minimum wage | Falls by 0.5 points for each RON 50 band above the minimum wage; nil above minimum wage + RON 2,000 | 2026 | same, art. 77 alin. (3)-(4) | | Extra deduction, employee aged up to 26 | 15% of the minimum wage, if salary is at most minimum wage + RON 2,000 | 2026 | same, art. 77 alin. (10) lit. a) | | Extra deduction per child under 18 enrolled in school | RON 100 a month, to one parent, any salary level | 2026 | same, art. 77 alin. (10) lit. b) | | Dependant's own income limit | 20% of the minimum wage a month | 2026 | same, art. 77 alin. (5) | | Tax-free and contribution-free amount, minimum-wage staff, January to June 2026 | RON 300 a month, if base salary equals the minimum wage and gross salary is at most RON 4,300 | 2026 | https://static.anaf.ro/static/10/Anaf/legislatie/OUG_89_2025.pdf (OUG 89/2025 art. III) | | Same, July to December 2026 | RON 200 a month, gross salary at most RON 4,600 | 2026 | same | | Employee pension pillar III, health insurance, ETF purchases | Each deductible up to EUR 400 a year | 2026 | Fiscal Code art. 78 alin. (2) lit. a) (iii), (iv), (vi) | | Sports subscription | Deductible up to EUR 100 a year | 2026 | same, (v) | | Dividends (distributed from 1 January 2026) | 16%, final, withheld by the company; 10% on dividends distributed on 2025 interim financial statements | 2026 | https://static.anaf.ro/static/10/Anaf/legislatie/L_141_2025.pdf (art. II pct. 5, art. VII alin. (1) lit. c) and alin. (2)); Fiscal Code art. 97 alin. (7) | | Interest on deposits, savings and civil loans | 10%, final, withheld by the payer | 2026 | Fiscal Code art. 97 alin. (1)-(2) | | Gains on shares and derivatives through a Romanian broker, held 365 days or more | 3% of each gain, final | 2026 | https://static.anaf.ro/static/10/Anaf/legislatie/L_239_2025.pdf (art. XII pct. 12, art. XIII alin. (2) lit. c)) | | Same, held under 365 days | 6% of each gain, final | 2026 | same | | Net annual gain on shares not through a Romanian broker, and investment gold | 16%, declared in the Declarația unică | 2026 | same, art. XII pct. 16; Fiscal Code art. 123 alin. (1^2) | | Loss carry-forward on those gains | 70% of later net gains, 5 years | 2026 | Fiscal Code art. 119 alin. (2)-(3) | | Gains on virtual currency | 16%; gains under RON 200 per transaction are untaxed if the year's total is at most RON 600 | 2026 | L 239/2025 art. XII pct. 14 (Fiscal Code art. 116 alin. (2^1)) | | Rent from personal property | Flat 20% expense deduction, tax 10% on the net | 2026 | L 239/2025 art. XII pct. 8; Fiscal Code art. 84 alin. (3) | | Short-term rental of 1 to 7 rooms in own homes | Flat 30% expense deduction, tax 10% on the net | 2026 | L 239/2025 art. XII pct. 10 (Fiscal Code art. 85) | | Pensions | First RON 3,000 a month untaxed, 10% on the rest | 2026 | Fiscal Code art. 100 alin. (1), art. 101 alin. (2) | | CASS on non-salary income (rent, investments and similar) | 10% of 6, 12 or 24 minimum wages: RON 24,300, 48,600 or 97,200 | 2026 | Fiscal Code art. 170 alin. (2)-(4), art. 174^1; the minimum wage in force on 1 January of the income year (RON 4,050) applies for the whole year: art. 135^1 alin. (3) | | Declarația unică and payment | By 25 May 2027 for 2026 income | 2026 | Fiscal Code art. 122 alin. (3), art. 123 alin. (7) | ## The taxable base **Salary, month by month.** Tax is computed each month at the main employer (funcția de bază), not over the year (art. 78 alin. (2) lit. a)): 1. Start from gross salary and benefits in kind (art. 76). 2. Take off employee CAS 25% and CASS 10% on the gross (art. 139, 157). Romania has no ceiling on employee contributions. 3. Take off the personal deduction for the month, union dues, and the capped pillar III pension, health insurance, sports subscription and ETF amounts. 4. Tax is 10% of what is left. Amounts are rounded to the nearest leu (art. 66). At a second employer there is no personal deduction: tax is 10% of gross less contributions (art. 78 alin. (2) lit. b)). **Personal deduction.** The basic deduction applies only when gross monthly salary is at most the minimum wage plus RON 2,000. That means RON 6,050 from January to June 2026 and RON 6,325 from July (art. 77 alin. (3)). The percentage depends on the number of dependants. Above the minimum wage it drops by 0.5 points for each RON 50 band. Take the band number k as the excess over the minimum wage divided by 50, rounded up. The percentage is then the starting rate less 0.5 × k points, applied to the minimum wage in force that month. The table in art. 77 alin. (4) gives the bands. A child under 18 always counts as a dependant, and each parent may claim the child (alin. (6)-(7)). Other dependants (spouse, relatives up to the second degree) count only if their own income is at most 20% of the minimum wage, and only one taxpayer claims them. On top come the RON 100 per school-age child (one parent only) and 15% of the minimum wage for under-26s on salaries up to the same ceiling (alin. (10)). **Minimum-wage tax-free amount (2026).** OUG 89/2025 art. III keeps this relief for 2026 at a lower level. A full-time employee at the main employer pays no income tax and no CAS or CASS on RON 300 a month (January to June) or RON 200 a month (July to December). Two conditions must both be met: the contract's base salary equals the national minimum wage, and gross salary for the month, excluding meal tickets, holiday vouchers and food allowance, is at most RON 4,300 (to June) or RON 4,600 (from July). The amount is cut pro rata for part months. The relief is lost if the base salary was cut between the ordinance coming into force and 31 December 2026 (art. III alin. (2)). **Sector exemptions are gone.** OUG 156/2024 art. LXIV pct. 7 repealed art. 60 pct. 2 (software developers), pct. 5 (construction) and pct. 7 (agriculture and food industry), with effect from salary for January 2025 (art. LXV alin. (3)). For 2026 these employees are taxed like everyone else. The salary exemptions still in art. 60 are for people with a severe or marked disability (pct. 1) and for staff on qualifying research and development projects (pct. 3). **Rent from own property.** Gross rent is the amount in the contract for the year, whether or not it was collected. The net is gross less a flat 20% (art. 84 alin. (1) and (3)), and tax is 10% of the net. When the tenant is a company or other entity that keeps accounts, it withholds the tax at each payment (art. 84^1). Otherwise the landlord declares and pays through the Declarația unică (art. 123 alin. (2)). The landlord registers the contract with ANAF within 30 days of signing it (art. 83 alin. (5)). **Investment income.** - Dividends and interest are taxed by final withholding (art. 97 alin. (1), (2), (7)). - Through a Romanian broker, each gain on shares is taxed at 3% (held 365 days or more) or 6% (under 365 days). Losses at a Romanian broker are lost; they cannot be carried forward (art. 97 alin. (8^5)). - Gains made through a foreign broker or by direct sale are netted over the year. The net gain is taxed at 16% in the Declarația unică, after carrying forward 70% of losses from the previous 5 years (art. 119, art. 123 alin. (1^2)). Broker gains: the ANAF consolidated Fiscal Code still prints 1% and 3% in art. 97 alin. (8^1), the rates set by Legea 141/2025 from 1 August 2025. That text has not been updated for Legea 239/2025 (Monitorul Oficial nr. 1160 of 15 December 2025), whose art. XII pct. 12 replaces them with 3% and 6%. Art. XIII alin. (1) lit. a) puts pct. 12 in force on 1 January 2026 and alin. (2) lit. c) applies it to transfers made from that date. The ANAF Brașov 2026 summary gives the same 3% and 6%. So 2026 gains through a Romanian broker are taxed at 3% or 6%. **CASS on non-salary income.** Add up the year's net rent, intellectual property income, investment income and other income. Dividends and interest count net of the tax withheld (art. 170 alin. (4)). If the total is at least 6 minimum wages (RON 24,300 for 2026), CASS is 10% of a fixed base: 6, 12 or 24 minimum wages, depending on where the total falls (art. 170 alin. (2)-(3)). Being an employee does not remove this charge. For 2026 the minimum wage in force on 1 January (RON 4,050) applies for the whole year, even though it rose in July (art. 135^1 alin. (3)). The return and payment are due by 25 May 2027 (art. 174^1 alin. (2) and (12)). ## Deadlines and filing | What | When | Who files | |---|---|---| | Salary tax and contributions (D112) | By the 25th of the month after payment; quarterly for some small employers | Employer (art. 80, 81) | | Salary from a foreign employer with no Romanian payroll | Monthly, by the 25th of the next month | Employee (art. 82 alin. (2)) | | Declarația unică for 2026 income | By 25 May 2027 | Individual, online via SPV (art. 122 alin. (3)) | | Payment of tax and CASS for 2026 | By 25 May 2027 | Individual (art. 123 alin. (7), art. 174^1 alin. (2)) | | Rental contract registration | Within 30 days of signing or changing it | Landlord (art. 83 alin. (5)) | | Redirecting up to 3.5% of salary tax to an NGO or church (form 230) | By 25 May 2027 | Employee (art. 78 alin. (6), art. 123^1) | Art. 121 lets the annual budget law grant a discount of up to 10% for early payment of annual income tax. The level for tax paid in 2027 is not yet set. ## Penalties and interest - Late-payment interest: 0.02% a day from the day after the due date (Fiscal Procedure Code, Legea 207/2015, art. 174 alin. (5)). - Late-payment penalty: 0.01% a day, on top of the interest (art. 176 alin. (2)). - If the Declarația unică is not filed by 25 May 2027, interest on the 2026 income tax runs from 1 January 2027 instead of from the due date (art. 175 alin. (1) lit. d)). The same rule applies to CASS (art. 175 alin. (4)). - Tax not declared or declared wrong and found by ANAF in an assessment: a non-declaration penalty of 0.08% a day instead of the late-payment penalty. It is cut by 75% if the assessed amount is paid by its due date or rescheduled (art. 181 alin. (1)-(2)). - Filing the Declarația unică or another income return late: a fine of RON 50 to 500 for an individual (art. 336 alin. (3)). - Filing another declaration late, such as a fiscal registration: a fine of RON 500 to 1,000 for an individual (art. 336 alin. (1) lit. a)-b), alin. (2) lit. d)). ## Cross-border points - Romanian residents declare foreign salary, rent and investment income in the Declarația unică. Double tax is relieved by the method the treaty names: a credit for the foreign tax, or exemption (Fiscal Code art. 131). The detailed rules are in [ro-cross-border](ro-cross-border.md). - Losses on securities from abroad are carried forward separately, country by country, at 70% for 5 years (art. 119 alin. (4)). - Non-residents: dividends paid to them are withheld at 16% from 2026 (art. 224 alin. (4) lit. b), as amended by L 141/2025 art. II pct. 41). A treaty rate is lower only if the person gives a certificate of tax residence. - Social security for people working in more than one EU state follows Regulation (EC) 883/2004. The CAS and CASS rates here apply only when Romania is the competent state. ## Worked examples ### Example 1: employee on RON 6,000 in December 2026, one child at school Ioana, 35, works full time at her main employer for a gross RON 6,000 in December 2026. She has one child aged 10 enrolled in school, and she alone claims the child's school deduction. The minimum wage in December is RON 4,325. The tax-free amount does not apply, because her base salary is above the minimum wage. - CAS: 25% × 6,000 = RON 1,500. CASS: 10% × 6,000 = RON 600. - Gross is RON 1,675 above the minimum wage. That is band 34 (1,675 / 50 = 33.5, rounded up). - Basic deduction with one dependant: 25% − 34 × 0.5 points = 8%. 8% × 4,325 = RON 346. - Extra deduction for the child at school: RON 100. Total deduction: RON 446. - Taxable base: 6,000 − 1,500 − 600 − 446 = RON 3,454. - Tax: 10% × 3,454 = 345.40, rounded to RON 345. - Net pay: 6,000 − 1,500 − 600 − 345 = RON 3,555. ```oa-check name: Employee RON 6,000 gross, December 2026, one child at school inputs: gross: 6000 min_wage: 4325 band_width: 50 start_rate_pct: 25 school_child_deduction: 100 steps: - cas: gross * 0.25 - cass: gross * 0.10 - band: ceil((gross - min_wage) / band_width) - deduction_rate_pct: start_rate_pct - band * 0.5 - basic_deduction: round(min_wage * deduction_rate_pct / 100) - total_deduction: basic_deduction + school_child_deduction - taxable_base: gross - cas - cass - total_deduction - tax: round(taxable_base * 0.10) - net_pay: gross - cas - cass - tax expected: cas: 1500.00 cass: 600.00 band: 34 deduction_rate_pct: 8.00 basic_deduction: 346.00 taxable_base: 3454.00 tax: 345.00 net_pay: 3555.00 ``` ### Example 2: employee with dividends, interest and rent from an individual tenant Mihai is an employee. In 2026 he also has: - a gross dividend of RON 60,000 from a Romanian SRL, with 16% withheld (RON 9,600); - deposit interest of RON 5,000, with 10% withheld (RON 500); - rent of RON 2,500 a month (RON 30,000 a year) from a private tenant, under a contract registered with ANAF. The dividend and interest tax is final. He files the Declarația unică by 25 May 2027 for the rent and for CASS. - Rent: net is 30,000 less the 20% flat deduction = RON 24,000. Tax at 10% = RON 2,400, payable with the return. - The edge case is CASS. His salary does not exempt him. The CASS income is the dividend after tax (50,400), the interest after tax (4,500) and the net rent (24,000). That adds up to RON 78,900. - RON 78,900 is between 12 minimum wages (48,600) and 24 (97,200). So the CASS base is RON 48,600, and CASS is RON 4,860. - Due by 25 May 2027: 2,400 + 4,860 = RON 7,260. ```oa-check name: Employee with dividends, interest and private rent, Declarația unică for 2026 inputs: dividend_gross: 60000 interest_gross: 5000 rent_gross: 30000 min_wage_cass: 4050 steps: - dividend_tax: dividend_gross * 0.16 - interest_tax: interest_gross * 0.10 - rent_net: rent_gross * 0.80 - rent_tax: rent_net * 0.10 - cass_income: (dividend_gross - dividend_tax) + (interest_gross - interest_tax) + rent_net - low_band: min_wage_cass * 12 - high_band: min_wage_cass * 24 - cass_base: low_band - cass: cass_base * 0.10 - due_25_may_2027: rent_tax + cass expected: dividend_tax: 9600.00 rent_net: 24000.00 rent_tax: 2400.00 cass_income: 78900.00 low_band: 48600.00 high_band: 97200.00 cass: 4860.00 due_25_may_2027: 7260.00 ``` ## Ask the client first 1. Is this their main employer (funcția de bază)? How many dependants do they have, how many school-age children, and do they claim the RON 100 child deduction alone? 2. Is the contract's base salary exactly the minimum wage? What is the monthly gross without meal tickets? This decides the RON 300 or 200 tax-free amount. 3. Who pays the rent: a company that keeps accounts (tax withheld) or a private person (Declarația unică)? Is the contract registered with ANAF? 4. Were the shares sold through a Romanian broker (3% or 6%, final) or a foreign one (16% on the net year's gain)? Are there losses from earlier years? 5. What is the total of non-salary income (rent, dividends after tax, interest after tax, gains)? Is it at or above RON 24,300 for CASS? 6. Were they resident in Romania for the whole year, and did they have any foreign income or foreign tax paid? ## Sources | Source | URL | Read on | |---|---|---| | Fiscal Code, Legea 227/2015, ANAF consolidated text (last update Legea 170/2026): art. 7, 60, 64, 66, 76-84^1, 97, 100-101, 116, 119, 121-123, 131, 135^1, 138, 156, 170, 174^1, 224 | https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm | 2026-10-23 | | Fiscal Procedure Code, Legea 207/2015, ANAF consolidated text: art. 174-176, 181, 336 | https://static.anaf.ro/static/10/Anaf/cod_procedura/Cod_Procedura_Fiscala_2023.htm | 2026-10-23 | | OUG 89/2025, art. III (2026 tax-free amount for minimum-wage staff) | https://static.anaf.ro/static/10/Anaf/legislatie/OUG_89_2025.pdf | 2026-10-23 | | Legea 239/2025, art. XII-XIII (broker gains 3%/6%, 16% on other gains and crypto, rent and short-term rental) | https://static.anaf.ro/static/10/Anaf/legislatie/L_239_2025.pdf | 2026-10-23 | | Legea 141/2025, art. II pct. 5 and 41, art. VII (dividends 16% from 2026) | https://static.anaf.ro/static/10/Anaf/legislatie/L_141_2025.pdf | 2026-10-23 | | OUG 156/2024, art. LXIV pct. 7, art. LXV (repeal of the IT, construction and agriculture exemptions) | https://static.anaf.ro/static/10/Anaf/legislatie/OUG_156_2024.pdf | 2026-10-23 | | HG 1506/2024 (minimum wage RON 4,050) | https://static.anaf.ro/static/10/Anaf/legislatie/HG_1506_2024.pdf | 2026-10-23 | | HG 146/2026 (minimum wage RON 4,325 from 1 July 2026) | https://static.anaf.ro/static/10/Anaf/legislatie/HG_146_2026.pdf | 2026-10-23 | | ANAF DGRFP Brașov, summary of 2026 tax changes (21 July 2026) | https://static.anaf.ro/static/10/Brasov/Brasov/modificari_fiscale_2026.pdf | 2026-10-23 | | ANAF DGRFP Galați, the 2026 minimum tax-free amount (21 January 2026) | https://static.anaf.ro/static/3/Galati/20260123122801_suma%20neimpozabila%20in%202026.pdf | 2026-10-23 | Not yet confirmed: the early-payment discount under art. 121 for tax paid in 2027 is not set yet. The construction-sector minimum wage for 2026 was not checked. CASS on pensions above RON 3,000 is not covered. Whether payroll reads the personal deduction band from gross salary including the RON 300 or 200 tax-free amount: OUG 89/2025 and the ANAF notes are silent and no ANAF example was found. > Contributed by Ryan Duguid. --- ## Talk to a verified accountant This guide is maintained by the OpenAccountants network — accountants who put their name behind the tax answers AI gives people. The live, always-current version (and the professional behind it) is at [openaccountants.com](https://www.openaccountants.com). - Use it in your AI: https://www.openaccountants.com/connect - Meet the accountants: https://www.openaccountants.com/network > **General reference only.** This document does not constitute tax, legal, or > financial advice. Verify figures against the cited primary sources or with a > licensed professional before relying on them. ## Today's figures and who stands behind this skill This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-23. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ro-employee-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ro-employee-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.