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PFA Tax Calculator 2026

Calculate income tax (10%), CAS (25%) and CASS (10%) for PFA. Comparison between the real system and the income norm. 2026 minimum gross salary: 4,050 RON/month.

Minimum gross salary 2026 4.050 RON /month

PFA taxation type

Choose the applicable tax regime

Annual income and expenses

Real system — net income = income - expenses

CAS calculation basis (pension)

Choose basis between 12 and 24 minimum wages (mandatory if net income > 48,600 RON)

Gross income
100.000
RON/year
Total taxes
0
RON/year
Net income
0
RON/year
Effective rate
0%
of income

Income distribution

Net
Tax
CAS
CASS
0 RON 100.000 RON

Tax breakdown

Tax Basis Rate Annual amount Monthly amount
Total taxes 0 0

Comparison: Real system vs Standard income

Same actual income, two different tax regimes.

Indicator Real system Standard income Difference

PFA tax guide 2026

When to choose the Real system? If you have significant deductible expenses (rent, equipment, subscriptions, travel). Taxable income = income - documented expenses. Ideal for activities with high operational costs.

When to choose Standard income? If your actual income is much higher than the standard set by ANAF. You pay tax on a fixed income (standard), regardless of how much you actually earn. Ideal for IT freelancers, consultants, doctors with high incomes.

CASS thresholds 2026:

  • Net income ≤ 24,300 RON (6 minimum wages): 0 RON CASS
  • 24,300 < income ≤ 48,600 RON (12 wages): CASS = 10% × 24,300 = 2.430 RON
  • 48,600 < income ≤ 97,200 RON (24 wages): CASS = 10% × 48,600 = 4.860 RON
  • Net income > 97,200 RON: CASS = 10% × 97,200 = 9.720 RON

CAS (pension) 2026: Mandatory if net income > 48,600 RON (12 minimum wages). Calculation basis: minimum 12 wages, maximum 24 minimum wages. Rate: 25%.

Important deadlines:

31 ian. Filing Single Declaration (income estimate for current year)
25 mai CAS + CASS payment deadline (semiannual or full)
25 mai Single Declaration — adjustment for previous year

Common incomes

Monthly net income

Net / month
0
RON
Tax / month 0
CAS / month 0
CASS / month 0

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