The 3 taxes of a PFA, in short
- Income tax — 10% on net income (receipts minus deductible expenses), after you also subtract CAS + CASS. The contributions are deductible, so they reduce the tax.
- CAS (pension) — 25%, but not on all of your income: if your net income exceeds 12 minimum wages (48,600 RON), you pay on a base of 12 wages; above 24 wages (97,200 RON) the base rises to 24. Under 12 wages you do not owe CAS, but you can contribute voluntarily to build pension credit.
- CASS (health) — 10% on net income, with a minimum base of 6 wages and a maximum ceiling of 72 minimum wages.
A worked example: 120,000 RON in receipts, no expenses
CAS: 25% × 97,200 = 24,300 RON. CASS: 10% × 120,000 = 12,000 RON. Income tax: 10% × (120,000 − 24,300 − 12,000) = 8,370 RON. Total: 44,670 RON — an effective rate of 37.2%. You keep 75,330 RON.
When and how you pay
Everything goes through the Single Return (D212), filed in SPV by 25 May. You pay online on Ghișeul.ro or by payment order into the single treasury account.
Do you also have an income norm, or are you thinking about an SRL? Compare a PFA with a micro-enterprise SRL here.