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Rental Income Tax Calculator 2026

Calculate income tax, CASS contribution, and net income from renting a dwelling. 20% flat deduction, updated CASS thresholds, Form 212 deadline.

Minimum Gross Salary 4.050 RON (2026)
Form 212 Deadline May 25 of the following year

Rental Parameters

1 month 12 months
Annual Gross Income
—
RON / an
10% Tax
—
RON / an
CASS
—
RON / an
Annual Net Income
—
RON / an

Calculation Details

Monthly rent x properties x months —
Flat deduction (20%) —
Taxable net income —
Income tax (10% of net) —
CASS (applicable threshold) —
Total taxes —
Net income after taxes —
Effective tax rate —
Monthly net income (after taxes) —

CASS Thresholds 2026

Health contribution (CASS) depends on annual gross rental income. Minimum gross salary 2026 = 4,050 RON.

Annual Gross Income CASS Base Annual CASS
≤ 24.300 RON No contribution 0 RON
24.301 — 48.600 RON 10% × 6 minimum salaries 2.430 RON
48.601 — 97.200 RON 10% × 12 minimum salaries 4.860 RON
> 97.200 RON 10% × 24 minimum salaries 9.720 RON

Comparison: Taxes at Different Rent Levels

Single property, 12 months rented.

Rent / month Annual Gross Tax CASS Total Taxes Annual Net Effective Rate

How to Declare Rental Income

Form 212 — filed annually by May 25 of the year following the income year. Example: 2026 income must be declared by May 25, 2027.

Steps for Filing:

1 Register the lease agreement with ANAF within 30 days of signing
2 Complete and submit the Single Declaration (D212) — online via SPV (Virtual Private Space) or at the ANAF counter
3 Choose the flat-rate system (20% automatic deduction) — no supporting documents needed
4 Pay the tax and CASS (if applicable) by the deadline indicated in D212

Penalties:

  • Late filing of D212: fine from 50 RON to 500 RON
  • Failure to register the contract with ANAF: fine from 1,000 RON to 5,000 RON
  • Non-payment of tax: interest of 0.02%/day and penalties of 1%/month on the outstanding amount

Optimal Structures:

✓ Under 24,300 RON/year (under ~2,025 RON/month) — no CASS, only 8% effective tax
✓ Contract in the spouse's name — if one spouse already pays CASS (employed), split contracts to optimize the CASS threshold
⚠ Do not confuse the flat-rate deduction (20%) with actual expenses — under the flat-rate system, you do NOT deduct utilities, repairs, etc. separately

Frequent Rentals

Multiple Properties

2026 Tax Rates

Flat-Rate Deduction 20%
Income Tax 10%
Effective Tax on Gross 8%
CASS Rate 10%
Minimum Gross Wage 4.050 RON

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