- Gross salary
- –
- Total employer cost
- –
- Per hour
- –
- Per year
- –
Detailed result
Step-by-step calculation
Compare
Employee, PFA, copyright or company: what is left in hand
The same monthly cost for the payer, turned into take-home pay by each form of collaboration.
| Form | Net per month | Net per year | State share | Notes |
|---|---|---|---|---|
| Employee (CIM) | 5,721 RON | 68,652 RON | 42.8% | CAS, CASS, tax and CAM; deduction applies |
| PFA, real system | 5,468 RON | 65,610 RON | 35.3% | 10% expenses; CAS 24 min. wages above 97,200 RON |
| Copyright income | 7,983 RON | 95,790 RON | 20.2% | Creative works only; 40% flat expenses |
| SRL, micro 1% + dividends | 7,506 RON | 90,072 RON | 24.9% | Before accounting fees and company expenses |
Example: the payer spends 10,000 RON per month in total, July–December 2026, no dependants. Micro-enterprise tax is 1% of turnover (single rate in 2026, for companies with revenue up to EUR 100,000). Real results depend on expenses, eligibility and accounting costs; use the “Compare” tab in the calculator with your own figures. Indicative only.
2026 rules
How net copyright income is calculated in 2026
A flat-rate expense deduction of 40% is taken automatically from gross copyright income, with no documents needed. The result is net income, to which 10% tax is applied. The tax is withheld at source.
Contributions by band
CASS (10%) is due from a net income of 6 minimum wages (24,300 RON): the base is 24,300 RON between 6 and 12 minimum wages (CASS 2,430 RON), 48,600 RON between 12 and 24 (CASS 4,860 RON) and 97,200 RON from 24 minimum wages (CASS 9,720 RON). CAS (25%) is due from 12 minimum wages (48,600 RON): the base is 48,600 RON (CAS 12,150 RON), or 97,200 RON (CAS 24,300 RON) from 24 minimum wages.
Worked example
On gross income of 60,000 RON, the 40% flat deduction gives a net income of 36,000 RON. The 10% tax is 3,600 RON. Net income is between 6 and 12 minimum wages, so CASS is calculated on 24,300 RON and comes to 2,430 RON. No CAS is due, because net income is below 48,600 RON. You keep 53,970 RON a year, about 4,498 RON a month.
Copyright income applies only to activities that are genuinely creations protected by law; not every collaboration can be classed here. Results are indicative and do not replace advice from an accountant or checking on anaf.ro.
Other calculators: Employee (gross → net) · PFA · Company dividends · Copyright income · Part-time · Compare.
Frequently asked questions
Frequently asked questions about copyright income
How much is tax on copyright income in 2026?
The tax is 10% and applies to net income, that is gross income minus the 40% flat-rate expense deduction.
What is the 40% flat-rate deduction?
It is a deduction applied automatically to gross copyright income, with no supporting documents. The calculator applies it to get net income.
Are CASS and CAS due on copyright income?
Yes, by band. CASS is due from a net income of 6 minimum wages (24,300 RON) and CAS from 12 minimum wages (48,600 RON), with bases of 12 or 24 minimum wages as applicable.
How does it compare with a salary or a PFA?
Net pay is usually higher because part of the income is not taxed, but not every activity can qualify as copyright income. Use the comparison page for figures on the same monthly amount.
Who withholds the tax and contributions?
The tax is withheld at source by the payer. Contributions are declared through the single tax return; check with an accountant who pays them in your situation.
Sources
Legal basis and disclaimer
Calculate your salary in a few seconds
Gross to net, net to gross, employer cost, part-time, PFA and dividends, with the 2026 rules.