Calculate Romanian PIT (10% flat), CAS pension (25%), CASS health (10%) and employer contributions. Includes 2026 IT sector exemption on first 10,000 RON/month.
How to Use This Romania Income Tax Calculator
Enter your monthly gross salary in RON and indicate whether you work in the IT sector. The calculator shows your exact monthly payslip deductions: CAS (pension), CASS (health insurance), and PIT (income tax). Results update instantly.
For IT sector workers, the 10% PIT exemption applies only to the first 10,000 RON gross per month (2026 cap). Income above this threshold is taxed at 10% PIT even for IT employees.
The Formula
CAS = Gross ร 25%
CASS = Gross ร 10% (subject to ceiling ~198,000 RON/year)
PIT Base = Gross โ CAS
PIT (non-IT) = PIT Base ร 10%
PIT (IT) = max(0, Gross โ 10,000 RON) ร 25% / 90% ร 10% (simplified)
Net = Gross โ CAS โ CASS โ PIT
Employer CAM = Gross ร 2.25%
Example
Mihai, Non-IT Worker, 8,000 RON gross/month:
CAS: 8,000 ร 25% = 2,000 RON
CASS: 8,000 ร 10% = 800 RON
PIT Base: 8,000 โ 2,000 = 6,000 RON
PIT: 6,000 ร 10% = 600 RON
Net salary: 8,000 โ 2,000 โ 800 โ 600 = 4,600 RON
Effective deduction: 42.5%
Frequently Asked Questions
What is the income tax rate in Romania for 2026?
Romania uses a flat 10% Personal Income Tax (PIT/impozit pe venit) rate on most income types. Social contributions are: CAS (pension) 25% of gross and CASS (health insurance) 10% of gross, both paid by the employee. Combined, social contributions total 35% of gross salary, making Romania's total employee deduction rate 45% before PIT.
What is the IT sector tax exemption in Romania?
Employees working in the IT sector (software development) in Romania receive an exemption from the 10% PIT. Starting 2026, this exemption is limited to the first 10,000 RON gross per month (~120,000 RON/year). Income above 10,000 RON/month for IT workers is taxed at the standard 10% PIT rate. Social contributions (CAS + CASS) still apply for IT workers.
How are CAS and CASS calculated in Romania?
CAS (Casa de Asigurฤri Sociale โ pension) is 25% of gross salary, paid by the employee and is deductible from the PIT base. CASS (Casa de Asigurฤri Sociale de Sฤnฤtate โ health insurance) is 10% of gross salary. In 2026, CASS has a ceiling of 60 minimum wages per year (~approximately RON 198,000). PIT is calculated on gross minus CAS. Both contributions are deducted from your payslip automatically.
What does an employer pay on top of my gross salary in Romania?
The employer contributes a Work Insurance Contribution (CAM) of 2.25% of gross salary. This is the only employer-side contribution since the 2018 shift-to-employee reform. The employer's true cost of employment is: gross salary + 2.25% CAM. Unlike most EU countries, Romania moved all major social contributions to the employee side in 2018.
How does PIT deduction work for Romanian employees?
Romanian PIT is calculated as: (Gross โ CAS) ร 10%. The CAS deduction of 25% reduces your PIT base significantly. For a gross salary of 10,000 RON: CAS = 2,500 RON; PIT base = 7,500 RON; PIT = 750 RON. Net salary = 10,000 โ 2,500 (CAS) โ 1,000 (CASS) โ 750 (PIT) = 5,750 RON. Effective overall deduction: 42.5% of gross.