Romania self-employed net income calculator (PFA, sistem real)
Your net income as a Romanian PFA in the real system is net income minus CAS pension contributions charged on a fixed stepped base, CASS health contributions on income clamped between a floor and a ceiling, and 10% income tax on what is left.
Worked example: with Annual net income after expenses of 60,000, this model computes Net income / year 37,665. See the full breakdown.
⚠ Illustrative rates Updated for 2026 · sources checked 2026-08-22
How pfa in Romania is calculated
A PFA does not pay social contributions as a percentage of income. CAS, the pension contribution, is 25% of a base that takes one of two fixed values pegged to the minimum wage — and below the lower threshold it is not owed at all. Crossing that threshold by a single leu adds the entire contribution at once.
CASS, the health contribution, behaves differently again: 10% of income clamped between a floor and a ceiling. Below the floor you still pay as though you had earned it; above the ceiling the contribution stops growing entirely. Only after both are subtracted does the flat 10% income tax apply.
The result is a burden curve with two hard steps and a plateau, in a country whose income tax is a single flat rate. Everything interesting about a PFA tax bill happens in the contributions, not the tax — which is the opposite of where most people look, and the reason the thresholds move every time the minimum wage does.
Worked example
| Annual net income after expenses (RON) | 60000 |
|---|---|
| Cas Base ✓ | 48600 |
| CAS (pension) ✓ | 12150 |
| Cass Base ✓ | 60000 |
| CASS (health) ✓ | 6000 |
| Income tax (10%) ✓ | 4185 |
| Net income / year ✓ | 37665 |
Every row is computed by the engine from the inputs above. Rows marked ✓ are additionally pinned by a published self-test vector.
Frequently asked questions
How much net income from 60,000 RON in Romania?
CAS is 25% of the 48,600 RON base — 12,150 RON — CASS is 10% of the 60,000 RON income, and 10% income tax then applies to what remains, leaving about 37,665 RON.
When do I start owing CAS?
Once net income reaches the lower threshold (12 minimum wages). Below it, CAS is not owed at all; at it, the full contribution on the fixed base becomes due at once. That is a step, not a gradual increase.
What is norma de venit?
An alternative regime that taxes a fixed statutory amount per activity instead of your real net income, available for listed activities. It can be far cheaper or far more expensive depending on how you actually trade, and this page does not model it.
Sources
- ANAF — Persoane fizice autorizate: obligații fiscale · checked 2026-08-22
- Taxe PFA 2026: CAS, CASS și impozit — plafoane raportate la salariul minim de 4.050 lei, plafon CASS 72 de salarii · checked 2026-08-22
Estimate. Not tax advice. The rates in this calculator are illustrative: they reproduce the shape of the charge through 3 self-test cases, but they are not the official schedule, so the amount shown will not match your bill. Use the official source above for that.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 3 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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