Question 1

How do I compute net from gross in Romania in 2026?

Accepted Answer

From the gross salary subtract CAS (25%), CASS (10%) and income tax (10% of the tax base). Tax base = gross − CAS − CASS − personal deduction. Example for 5,000 RON gross: CAS = 1,250, CASS = 500, approximate personal deduction 461, tax base 2,789, tax 279. Net = 5,000 − 1,250 − 500 − 279 = 2,971 RON.

Question 2

What is the personal deduction and how does it apply?

Accepted Answer

The personal deduction is an amount subtracted from the tax base for salaries that exceed the minimum but not by too much. It decreases linearly as gross rises, and disappears above an upper ceiling. It has a base component (up to 600 RON) and a dependents component (100 RON per dependent, up to 4).

Question 3

What is the difference between CAS and CASS?

Accepted Answer

CAS (25%) funds pensions — going to the public pillar I and partly to mandatory private pillar II. CASS (10%) funds the health system — mandatory medical insurance. Both are withheld from the employee's gross salary.

Question 4

Are meal vouchers taxed?

Accepted Answer

Yes, in 2026 meal vouchers are subject to the 10% income tax, but not to CAS or CASS. Meal vouchers remain a more tax-efficient benefit than an equivalent cash bonus, though less than when they were fully tax-neutral.

Question 5

How are taxes calculated for a Romanian freelancer (PFA) in 2026?

Accepted Answer

A PFA pays income tax (10% of net income), CASS (10% on a base of 6, 12, or 24 minimum wages depending on income) and CAS (25% on 12 or 24 minimum wages, mandatory above 12 minimum wages). Net income = gross income − deductible expenses (real system) or income norm (norm system).

Question 6

Why is CAS optional for low-income freelancers?

Accepted Answer

For net income below 12 minimum wages (48,600 RON in 2026), CAS is not mandatory — you may choose not to pay the pension contribution, but you will not accrue pension seniority for that period. Under 6 minimum wages CASS is also not mandatory, but without CASS you have no medical insurance. Many freelancers choose to contribute voluntarily to preserve their rights.

Annual net income	Calculation base	CAS (25%)	CASS (10%)
Under 6 minimum wages	Optional (voluntary insurance)	—	—
Between 6 and 12 minimum wages	24.300 RON	—	2.430 RON
Between 12 and 24 minimum wages	48.600 RON	12.150 RON	4.860 RON
Above 24 minimum wages	97.200 RON	24.300 RON	9.720 RON

Romania salary calculator 2026 — employee & freelancer

What does each contribution mean?

CAS — Pension

CASS — Health

Income tax

CAM — Labour

CAS and CASS ceilings for Romanian freelancers in 2026

Official sources

Frequently asked questions about Romanian salary calculation in 2026

From salary calculation to compliant invoicing.