Tax calculator
How much a Romanian PFA pays in 2026
A PFA in Romania pays three things: income tax (10%), CAS (pension, 25%) and CASS (health, 10%). The base depends on your taxation regime and total gross income. We'll run the numbers for your case — send us your data and we reply with a full breakdown.
What's included
Clear steps, transparent fees
- Income tax: 10% on net income (real-system) or on the income norm
- CAS (pension): 25%, due when income exceeds 12 minimum wages
- CASS (health): 10%, thresholds at 6 / 12 / 24 / 36 / 60 minimum wages
- VAT threshold: mandatory registration above 300,000 RON/year
- Choice between real-system (profit-based) and income norm (fixed)
Quick example — real system
Gross income 80,000 RON, deductible expenses 0 RON, minimum wage assumed 4,050 RON. Approximate contributions: income tax ~ 8,000 RON, CAS ~ 12,150 RON (25% × 12 × 4,050), CASS ~ 4,860 RON (10% × 12 × 4,050). Adjust the base if your gross exceeds the higher CASS thresholds.
Which regime fits you?
If you have real expenses (rent, software, subcontractors), real-system usually wins. If you have very few expenses and your activity has a published income norm, the income-norm regime is simpler and often cheaper.
Important: PFAExpert.ro is an independent private service provider and is not affiliated with the Romanian Trade Register, tax authorities or other public institutions. We provide administrative document preparation and guidance — we do not issue official documents.