What are the income tax brackets in Romania for 2026?

Romania uses a progressive tax system where higher income is taxed at higher rates. Tax brackets vary by country - see the detailed breakdown on this page for exact thresholds and rates.

How much social security do I pay in Romania?

Social security contributions in Romania are typically split between employer and employee. The exact rates depend on various factors including income level and type of contribution.

Are there any tax credits available in Romania?

Yes, Romania offers various tax credits and deductions that can reduce your tax liability. Common credits include general tax credits, labor credits, and family-related deductions.

Official 2026 Rates

Romania Income Tax Bands

Complete guide to income tax rates, brackets, and thresholds in Romania for the 2026 tax year.

Personal Income Tax - 2026

Romania applies a flat 10% personal income tax to taxable employment income after employee social contributions and eligible deductions.

Tax	Base	Rate
Personal Income Tax	Flat rate on taxable salary income	10%

Employee Contributions

CAS Pension Contribution

25%

Employee social insurance contribution for public pension coverage.

CASS Health Contribution

10%

Employee health insurance contribution for Romanian public health coverage.

Employer Contributions

Employer Work Insurance

2.25%

Employer contribution for work insurance (CAM), added on top of gross salary.

Unusual Conditions

Additional employer pension contribution for qualifying unusual work conditions.

Special Conditions

Additional employer pension contribution for qualifying special work conditions.

Deductions and Relief

Personal Deduction

Main-job employees can receive a basic personal deduction when gross monthly salary is no more than the minimum wage plus RON 2,000. The amount depends on dependents and phases down as salary rises.

Minimum Wage Relief

For 2026, RON 300/month is non-taxable in January-June and RON 200/month in July-December when all conditions are met.

Minimum Wage

Period	Monthly	Hourly	Relief
January-June 2026	RON 4,050	RON 24.50	RON 300
July-December 2026	RON 4,325	RON 25.95	RON 200

Tax data sources and review method

Tax bands, thresholds, credits, and contribution notes are checked against official tax authority material where available. This page was last reviewed for Romania 2026 data on April 27, 2026.

Primary references

Calculation notes

Rates are shown for the page tax year and may omit niche regimes that require individual assessment.
Regional or municipal tax differences are summarized when they materially affect employee income.
Use the salary calculator for estimated net pay because credits and contributions interact with gross income.

Calculate Your Take-Home Pay

Use our salary calculator to see exactly how much tax you'll pay based on these rates.

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