How are CAS pension and CASS health contributions calculated for a Romanian PFA in 2026?

All 2026 Declarația Unică thresholds use the January 1, 2026 gross minimum wage of 4,050 RON: 25% CAS pension applies in fixed tiers at 12 minimum wages (12,150 RON/yr from 48,600 RON net income) and 24 minimum wages (24,300 RON/yr from 97,200 RON net income). 10% CASS health applies to actual net income clamped between 6 minimum wages (2,430 RON/yr floor for full-time PFAs) and 72 minimum wages (29,160 RON/yr ceiling at 291,600 RON).

Are CAS and CASS deductible before the 10% PFA income tax in Romania in 2026?

Yes. Under Romania’s Fiscal Code for PFA Sistem Real, both mandatory CAS pension contributions (12w/24w) and the PFA holder’s mandatory CASS health contribution (up to 72 minimum wages) are subtracted from net income before calculating the 10% income tax.

What is Romania’s domestic VAT (TVA) threshold for PFAs in 2026?

Romania’s domestic small-enterprise TVA exemption threshold is 395,000 RON per calendar year (~79,317 € at 4.98 RON/EUR), above which the standard 21% TVA rate applies. Intra-EU B2B contractors obtain a special VIES TVA code for 0% reverse-charge invoicing while remaining TVA-exempt domestically below 395,000 RON.

Annual Revenue (€)

Romania — PFA Sistem Real (Declarația Unică) Calculator 2026

Compute 2026 Romanian Persoană Fizică Autorizată (PFA Sistem Real) net take-home pay in EUR and RON under the 4,050 RON January 1 minimum-wage anchor, including deductible CAS & CASS ceilings, 10% flat PIT, and 395,000 RON TVA rules.

2026 Statutory Benchmark Table & Official FAQ — Romania — PFA Sistem Real (Declarația Unică) Calculator 2026

Romania — PFA Sistem Real (Declarația Unică) Calculator 2026

10% Flat Income Tax (Uncapped): Under PFA Sistem Real, net income (gross receipts minus documented business expenses) has no statutory revenue cap, and both CAS pension and self CASS health contributions are 100% deductible before applying the 10% flat income tax.
2026 CAS & CASS Ceilings (4,050 RON Min Wage Anchor): 25% CAS pension is 0 RON below 48,600 RON (12w), fixed at 12,150 RON for 48,600–97,199 RON, and capped at 24,300 RON/yr from 97,200 RON (24w); 10% CASS health is clamped between 6 and 72 minimum wages (2,430–29,160 RON/yr, with the 6w floor waived for employed side-job PFAs).
VAT (TVA) & Spouse Healthcare: Domestic 21% TVA exemption up to 395,000 RON/yr (~79,317 €); optional health coverage for an uninsured non-working spouse via Declarația Unică costs 2,430 RON/yr (10% × 6 minimum wages).

Romania — PFA Sistem Real (Declarația Unică) Calculator 2026
Gross Revenue (Yearly)	Net (Yearly)	Net (Monthly)	Income Tax	Social Contributions	Effective Burden
30,000.00 €	19,908.43 €	1,659.03 €/mo	2,212.05 €	7,879.52 €	33.6%
60,000.00 €	44,338.55 €	3,694.88 €/mo	4,926.51 €	10,734.94 €	26.1%
85,000.00 €	66,838.55 €	5,569.87 €/mo	7,426.51 €	10,734.94 €	21.4%
100,000.00 €	80,338.55 €	6,694.87 €/mo	8,926.51 €	10,734.94 €	19.7%
120,000.00 €	98,338.55 €	8,194.88 €/mo	10,926.51 €	10,734.94 €	18.1%

How are CAS pension and CASS health contributions calculated for a Romanian PFA in 2026?: All 2026 Declarația Unică thresholds use the January 1, 2026 gross minimum wage of 4,050 RON: 25% CAS pension applies in fixed tiers at 12 minimum wages (12,150 RON/yr from 48,600 RON net income) and 24 minimum wages (24,300 RON/yr from 97,200 RON net income). 10% CASS health applies to actual net income clamped between 6 minimum wages (2,430 RON/yr floor for full-time PFAs) and 72 minimum wages (29,160 RON/yr ceiling at 291,600 RON).
Are CAS and CASS deductible before the 10% PFA income tax in Romania in 2026?: Yes. Under Romania’s Fiscal Code for PFA Sistem Real, both mandatory CAS pension contributions (12w/24w) and the PFA holder’s mandatory CASS health contribution (up to 72 minimum wages) are subtracted from net income before calculating the 10% income tax.
What is Romania’s domestic VAT (TVA) threshold for PFAs in 2026?: Romania’s domestic small-enterprise TVA exemption threshold is 395,000 RON per calendar year (~79,317 € at 4.98 RON/EUR), above which the standard 21% TVA rate applies. Intra-EU B2B contractors obtain a special VIES TVA code for 0% reverse-charge invoicing while remaining TVA-exempt domestically below 395,000 RON.

Official 2026 Statutory Sources & Verification

Verified against official 2026 statutory tax & social contribution rules (Last verified: Nov 2026).

ANAF — Agenția Națională de Administrare Fiscală (Declarația Unică PFA) ↗ ONRC — Oficiul Național al Registrului Comerțului (PFA) ↗