Romania · 2026 rules
Salary Calculator
Work out take-home pay, employee contributions and the full cost to the employer for a Romanian employment contract, using the rules in force in 2026.
Romanian salary calculator
Net salary
0lei
per month
Employee contributions
- Net in hand
- 0
- Pension (CAS)25%
- 0
- Health (CASS)10%
- 0
- Tax-free amount
- 0
- Personal deduction
- 0
- Taxable base
- 0
- Income tax10%
- 0
Employer contributions
- Gross salary
- 0
- Work insurance (CAM)2.25%
- 0
- Total cost
- 0
At exactly the minimum wage, 200 lei of the gross carries no contributions and no income tax.
That is the take-home figure. To check whether it is the right number for the role, compare it against salary bands by role in our 2026 Romanian IT salary guide.
How it works
Where the money goes.
What the employee pays
Two contributions come straight off the gross: 25% pension (CAS) and 10% health (CASS). Income tax of 10% is then charged on what is left after the personal deduction. Everything else is take-home pay.
What the employer pays
On top of the gross salary the employer owes the work insurance contribution (CAM) of 2.25%. That is the entire employer-side charge in Romania — gross plus 2.25% is the real cost of the role.
How the personal deduction works
The deduction lowers only the taxable base, never the contributions. It starts at 20% of the minimum wage and falls by half a point for every 50 lei earned above it, reaching zero 2.000 lei above the minimum wage. Dependants, being 26 or under, and children in school all increase it.
Income tax
How much is income tax on a salary in Romania in 2026?
Income tax on salary in Romania is 10%, and it is charged on the taxable base rather than on the gross salary. The taxable base is what is left of the gross after 25% CAS, 10% CASS and any personal deduction have been taken off. On a gross salary of 10.000 lei with no personal deduction, CAS is 2.500 lei, CASS is 1.000 lei, the taxable base is 6.500 lei and the income tax is 650 lei — 6,5% of the gross, not 10%.
Questions
Frequently asked.
How is net salary calculated in Romania in 2026?
Subtract 25% CAS and 10% CASS from the gross salary, subtract the personal deduction from what remains to get the taxable base, apply 10% income tax to that base, and take all three amounts off the gross. The result is the net salary paid into your account.
What does an employee cost the company?
The gross salary plus the work insurance contribution (CAM) of 2.25% of gross. A gross salary of 10.000 lei costs the employer 10.225 lei per month.
Who gets the personal deduction?
Employees at their place of principal function whose gross salary is no more than 2.000 lei above the minimum wage. The amount depends on the gross salary and the number of dependants, and rises for employees aged 26 or under and for each child enrolled in school.
Are IT salaries still exempt from income tax?
No. The income tax exemption for software development was withdrawn at the start of 2025, so IT salaries are taxed exactly like any other employment income in 2026.
How much is income tax on a salary in Romania?
Income tax is 10% and it is charged on the taxable base, not on the gross salary. The taxable base is the gross less 25% CAS, 10% CASS and any personal deduction. On a gross salary of 10.000 lei with no deduction the tax comes to 650 lei, or 6,5% of the gross.
Good to know
Rates verified:
This calculator is an estimate for a standard full-time contract at the place of principal function, under the rules in force since 1 July 2026 (minimum gross wage 4.325 lei). It does not cover part-time contracts where contributions are levied at minimum-wage level, disability exemptions, meal or holiday vouchers, or the special regimes for construction and agriculture. It is not payroll or tax advice.
Sources
- The income tax exemption for software development was eliminated for income earned from January 2025 — OUG 156/2024 (Monitorul Oficial no. 1334/2024).
- The national minimum gross wage is 4.325 lei from 1 July 2026 — HG 146/2026 (Monitorul Oficial Part I no. 196 of 13 March 2026).
- Before that, the minimum gross wage was 4.050 lei, from 1 January 2025 until 30 June 2026 — HG 1506/2024 (Monitorul Oficial Part I no. 1185 of 28 November 2024).
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