Romania Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Romania calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| RON 120,000 a yearEmployment situation: Main job (functie de baza), gross above RON 6,325 a month, no sector or disability exemption | RON 70,200.00 | RON 70,200.00 | Matches |
Official sources and monitoring
1 official sources. 1 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Codul fiscal (Law 227/2015, consolidated to Law 170/2026) - art. 64 tax 10%, art. 77 personal deduction, art. 138 CAS 25%, art. 156 CASS 10%, art. 220^3 CAM 2.25%Agentia Nationala de Administrare Fiscala (ANAF) | 2026-10-19 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version RO-2026-v1, approved on 2026-10-19, last validated on 2026-10-19. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Employee contributions: CAS 25% and CASS 10% of gross pay, with no ceiling for salaries.
- Income tax is 10% of gross pay less CAS and CASS. No personal deduction applies above the minimum wage plus RON 2,000 a month (RON 6,325 from July 2026).
- The employer pays the 2.25% work insurance contribution (CAM).
- One main job, the same gross every month. Payroll rounds amounts to whole lei, which can change results by a few lei.
Coverage & limitations
Rule version RO-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Pay up to the minimum wage plus RON 2,000 a month (personal deduction and the minimum wage tax-free amount), second jobs, IT, construction, agriculture and food sector rules and disability exemptions are not supported.
- Meal vouchers, private pension and health insurance contributions are not included.
- Independent professional verification pending.