Deductible expenses
What your PFA can deduct in Romania (2026)
On the real-system taxation (sistem real), a PFA taxes the profit — income minus deductible expenses. Deducting the right costs legally reduces income tax and CASS. Below is a plain-English overview of the main categories.
What's included
Clear steps, transparent fees
- Rent, utilities and coworking fees for the professional office
- Software, subscriptions and hosting used for the activity
- Business laptop, phone, monitor and peripherals
- Fuel, car maintenance and insurance (with limits — usually 50% for mixed use)
- Training, courses and professional books
- Accountant fees, banking fees and transaction costs
- Marketing, ads, website and domain costs
- Protocol expenses (up to 2% of net income)
- Sponsorships (up to 5% of net income), respecting the special regime
Three golden rules
- The expense must be linked to the PFA's activity.
- You must have a fiscal document (invoice, receipt, contract).
- The payment must go through the PFA's bank account or cash register.
Fully vs partially deductible
Some costs are 100% deductible (dedicated office rent, professional software, accountant fees). Others are partially deductible (car costs for mixed use — typically 50%, protocol capped at 2% of net income).
Non-deductible
Personal expenses, fines and late-payment penalties from ANAF, and any cost without a supporting document are not deductible.
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