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PFA calculator · 2026 rules

PFA calculator 2026net income · CASS · CAS

Enter your yearly revenue and expenses and see what you keep after the health contribution (CASS), the pension contribution (CAS) and income tax. The calculation uses the 2026 rules: a reference minimum wage of 4,050 RON, CASS at 10% between 6 and 72 minimum wages, CAS optional or mandatory by band, and 10% income tax.

Calculate nowCompare PFA, SRL, employeeSee the salary table ↓
  • 4,325 RON minimum wage from 1 July 2026
  • 10% income tax
  • 5 ways employee, part-time, PFA, SRL, copyright
Payslip · 5,000 RON gross
Gross salary5,000
CAS pension−1,250
CASS health−500
Income tax−269
Take-home net2,981
CAM employer+113
Total employer cost5,113
Updates livethe state collects 41.7%
Net 58.3%State 41.7%
Take-home net salary–
Gross salary
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Total employer cost
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Per hour
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Per year
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    Detailed result

    Step-by-step calculation

    4,325 RONgross minimum wage from 1 July 2026
    35%CAS + CASS withheld from gross
    10%flat income tax on salary
    2.25%CAM paid on top by the employer

    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.

    FormNet per monthNet per yearState shareNotes
    Employee (CIM)5,721 RON68,652 RON42.8%CAS, CASS, tax and CAM; deduction applies
    PFA, real system5,468 RON65,610 RON35.3%10% expenses; CAS 24 min. wages above 97,200 RON
    Copyright income7,983 RON95,790 RON20.2%Creative works only; 40% flat expenses
    SRL, micro 1% + dividends7,506 RON90,072 RON24.9%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 a PFA’s net income is calculated in 2026

    The calculator starts from yearly revenue and expenses. Net income is revenue minus expenses. From it the health contribution (CASS), the pension contribution (CAS) and income tax are deducted, and what remains is your income after tax, also shown per month.

    The contributions, in plain terms

    CASS 10%. It applies to net income on a base of at least 6 and at most 72 minimum wages. With the reference minimum wage of 4,050 RON, the minimum CASS is 2,430 RON a year and the maximum 29,160 RON a year.

    CAS 25%. It is due from a net income of 12 minimum wages (48,600 RON). The base is 12 minimum wages (CAS 12,150 RON) or 24 minimum wages (CAS 24,300 RON) from a net income of 97,200 RON. Below 48,600 RON the contribution is optional, and you can choose it in the calculator.

    Income tax 10%. It applies to net income after deducting the CAS and CASS due. CASS is deductible only up to 10% of net income (any top-up to the 6-minimum-wage floor is not deductible).

    Worked example

    Revenue of 100,000 RON and expenses of 20,000 RON give a net income of 80,000 RON. CASS is 10% of 80,000, that is 8,000 RON. CAS is calculated on a base of 12 minimum wages, that is 12,150 RON. Income tax is 10% of 59,850 RON (80,000 minus CAS and CASS), that is 5,985 RON. You keep 53,865 RON a year, about 4,489 RON a month.

    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 PFA

    How much does a PFA pay in 2026 on net income?

    A PFA on the real-income system owes CASS at 10% (on a base between 6 and 72 minimum wages), CAS at 25% if net income reaches 12 minimum wages (on a base of 12 or 24 minimum wages) and 10% income tax on net income after deducting CAS and CASS (CASS only up to 10% of net income).

    From what net income do I owe CAS as a PFA?

    CAS at 25% is due from a yearly net income of 12 minimum wages, that is 48,600 RON. Between 12 and 24 minimum wages the base is 48,600 RON (CAS 12,150 RON), and from 24 minimum wages (97,200 RON) the base is 97,200 RON (CAS 24,300 RON). Below the threshold the contribution is optional.

    What are the minimum and maximum bases for CASS as a PFA?

    The minimum base is 6 minimum wages, that is 24,300 RON, which means CASS of 2,430 RON a year. The maximum base is 72 minimum wages, that is 291,600 RON, which means maximum CASS of 29,160 RON a year.

    How is income tax calculated for a PFA?

    Net income is the difference between revenue and deductible expenses. The 10% tax applies to net income after deducting the CAS and CASS due (CASS only up to 10% of net income). The calculator shows each amount separately, plus what you keep per year and per month.

    When do I file the single tax return for 2026 income?

    The single tax return (Declarația Unică) is normally filed by 25 May 2027 for income earned in 2026. Check the exact deadline and rules on anaf.ro.

    Sources

    Legal basis and disclaimer

    Rules applied: CAS 25%, CASS 10%, income tax 10%, CAM 2.25%. Minimum wage 4,050 RON (Jan–Jun 2026, Government Decision 1506/2024) and 4,325 RON (from 1 July 2026, Government Decision 146/2026). Tax-free amount 300 / 200 RON (Emergency Ordinance 89/2025). Personal deduction under art. 77 of the Fiscal Code. Dividend tax 16% (Law 141/2025). PFA, dividend and copyright thresholds use the minimum wage of 4,050 RON on 1 January 2026. Results are indicative and do not replace the advice of an accountant. Last updated: 22 October 2026.

    Calculate your salary in a few seconds

    Gross to net, net to gross, employer cost, part-time, PFA and dividends, with the 2026 rules.

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