Methodology
Where the figures come from
All the calculator's rates and ceilings are data, not code — from a single versioned file. Updated on 14/10/2026 for the tax year 2026.
Income tax (independent activities, rent, copyright)
10%
Fiscal Code (Law 227/2015), Title IV — Income tax
Checked against the official texts · 14 October 2026
CAS (pension) — sole traders and liberal professions
25%, minimum base of 12 minimum wages, upper cap of 24 minimum wages
Fiscal Code, Title V — Compulsory social contributions
Checked against the official texts · 14 October 2026
CASS (health) — sole traders and liberal professions
10%, proportional to net income, minimum 6 minimum wages, capped at 72 minimum wages (60 in 2025)
Fiscal Code, Title V — Compulsory social contributions
Checked against the official texts · 14 October 2026
CASS (health) — dividends, investments, rent and other sources
10% of 6, 12 or 24 minimum wages, by annual income: under 6 you owe nothing, from 24 the base stays at 24 minimum wages
Fiscal Code, Title V — Compulsory social contributions
Checked against the official texts · 14 October 2026
Micro-enterprise tax (micro-enterprise SRL)
1% of turnover (single rate from 2026), under the ceiling of 100,000 EUR
Fiscal Code, Title III — Tax on micro-enterprise income
The 100,000 euro ceiling is checked against the income up to 31.12.2025, at the BNR rate of that day (5.0985 lei/euro: 509,850 lei). The ceiling and the rates have changed several times in recent years — check them for the current year.
Checked against the official texts · 14 October 2026
- Emergency Ordinance no. 89/2025 (Official Gazette no. 1.203/24.12.2025) — tax on micro-enterprise income
- ANAF, DGRFP Ploiesti — Rules for leaving the micro-enterprise income tax system (rate 5.0985 lei/euro on 31.12.2025)
- ANAF, Brasov regional directorate — Summary of the main tax changes applicable in 2026 (21 July 2026)
Profit tax (SRL, standard system)
16%
Fiscal Code, Title II — Profit tax, art. 17
Checked against the official texts · 14 October 2026
Dividend tax
16%, withheld at source
Fiscal Code, Title IV — Income tax (dividends) + Title V (CASS by bracket)
The rate has been raised several times in recent years (history: 5% → 8% → 10% → 16%).
VAT — exemption ceiling and standard rate
Ceiling 395,000 RON, standard rate 21%, reduced rate 11%
Fiscal Code, Title VII — Value added tax
Checked against the official texts · 14 October 2026
Flat-rate deduction — rent
20% of gross income
Fiscal Code, Title IV — Income tax, art. 84(3)
For tourist rentals (Law 239/2025, art. 85 of the Fiscal Code) the flat share is 30%, not 20%; you pick it in the calculator under "Short-term rentals" (1–7 rooms).
Checked against the official texts · 14 October 2026
Flat-rate deduction — copyright income
40% of gross income
Fiscal Code, Title IV — Income tax, art. 72 and 72^1
Checked against the official texts · 14 October 2026
Gains on transferring securities (stock market)
Through a Romanian intermediary, tax is withheld at source: 3% if the securities were held for at least 365 days, 6% if for less. Without a Romanian intermediary (foreign broker): 16% on the net annual gain, through D212.
Fiscal Code, Title IV — Income tax (investments)
From 1 January 2026; in 2025 the rates were 1%, 3% and 10%.
Checked against the official texts · 14 October 2026
Gains on transferring virtual currency (crypto)
16% on the gain (sale price minus purchase price and direct costs), declared through D212
Fiscal Code, Title IV — Income tax (other sources)
From 1 January 2026; in 2025 the rate was 10%. A gain under 200 RON per transaction is not taxed if total gains for the year do not exceed 600 RON; the calculator does not apply this exemption.
Checked against the official texts · 14 October 2026
Income norm — ceiling for staying in the norm system
25,000 EUR gross annual income, at the BNR average annual rate
Fiscal Code, Title IV — Income tax, art. 69(9)
Whoever exceeds the ceiling in a year moves to the real system the following year. The rate used is the BNR average annual rate for the year of the income, not the one on 31 December.
Checked against the official texts · 14 October 2026
NGO — non-taxable economic income
up to 15,000 EUR a year, but no more than 10% of the total non-taxable income
Fiscal Code, Title II — Profit tax, art. 15(3)
Checked against the official texts · 14 October 2026
Late-payment interest and penalties (the penalties calculator)
interest 0.02% a day; late-payment penalty 0.01% a day, with no cap
Fiscal Procedure Code (Law 207/2015), art. 174(5) and art. 176(2)
It does not cover the non-declaration penalty (0.08% a day, set by ANAF in a decision, art. 181) and does not apply to fines (art. 173(2)).
Checked against the official texts · 14 October 2026
The tax deadlines in the calendar
D112, D300, D100: the 25th of the month; D101: 25 June; Single Return: 25 May; local taxes: 31 March and 30 September
Fiscal Code, art. 41, 42, 56, 122(3), 462, 467, 472; Fiscal Procedure Code, art. 155(2)
A deadline on a non-working day moves to the next working day (26 January, 27 April, 27 July, 26 October in 2026); the one on 25 December moves to 21 December. The deadlines up to the end of October 2026 match the ANAF calendar; the later ones are calculated with the same rules.
National gross minimum wage
4,050 RON (until 30 June 2026) / 4,325 RON (from 1 July 2026)
Government Decision no. 146/2026
For the Single Return, the value from 1 January is used.
Checked against the official texts · 14 October 2026
What changed compared with 2025
- 14 Oct 2026
Penalties calculator: the 15% cap was removed
The late-payment penalty (0.01% a day, art. 176 of the Fiscal Procedure Code) has no cap in the law; the rate and the 0.02% a day interest were confirmed on the ANAF text.
- 14 Oct 2026
The tax calendar calculates the deadlines from rules
The deadlines after October 2026 and those of 2027 come from the same rules as in the ANAF calendar (the 25th of the month, moved to the next working day; 25 December becomes 21 December).
- 1 Jan 2026
Dividend tax rises to 16%
From 10% (2025) to 16% (2026) — the third increase in recent years.
- 1 Jan 2026
Tax on stock-market gains rises
Through a Romanian intermediary: from 1% to 3% (securities held at least 365 days) and from 3% to 6% (less). Without a Romanian intermediary: from 10% to 16%.
- 1 Jan 2026
Tax on crypto gains rises to 16%
From 10% (2025) to 16% (2026).
- 1 Jan 2026
CASS on independent activities: cap of 72 minimum wages
Up from 60 minimum wages in 2025. For dividends, investments and rent the base stays at 24 minimum wages at most.
- 1 Jan 2026
Micro-enterprises: single rate of 1%, ceiling of 100,000 euro
In 2025 the rate was 1% up to 60,000 euro and 3% above, and the ceiling was 250,000 euro.
- 1 Aug 2025
The standard VAT rate rose to 21%
From 19% to 21% starting 1 August 2025 (Law no. 141/2025); the reduced rate is 11%.
- 1 Jan 2026
The minimum wage becomes two-step H1/H2
4,050 RON until 30 June, 4,325 RON from 1 July.
The legal sources above point to the title of the Fiscal Code (Law 227/2015), not the exact article — article numbers change often when the code is republished. An indicative estimate, not tax advice: check the exact figures with an accountant before making decisions.