Freelance Tax Calculator & Guide: Romania (PFA) 🇷🇴
Accurately estimate your ANAF obligations. Calculate your 10% flat income tax and see exactly how much CAS and CASS you owe based on the latest minimum wage thresholds.
Tax Estimator
Beginner-friendly calculator. Enter income, add optional expenses, see your take-home.
Adding expenses reduces taxable profit.
Add items like software subscriptions, equipment, and utility costs.
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Disclaimer: This tool provides estimates based on 2025/2026 tax rates. It does not constitute professional tax advice. Please consult a qualified accountant for your specific situation.
The PFA Tax Breakdown
- Income Tax (Impozit pe venit)A flat rate of 10% applied to your net profit (income minus deductible expenses) in the real system.
- Health Insurance (CASS - 10%)Owed if profit exceeds 6 minimum wages. Paid at the level of 6, 12, or 24 minimum wages depending on your bracket.
- Pension (CAS - 25%)Owed if profit exceeds 12 minimum wages. Paid at the level of 12 or 24 minimum wages depending on your bracket.
Declarația Unică
Every PFA must submit the Single Tax Return (Declarația Unică) to ANAF. You submit it once to estimate your income for the current year, and again the following year to declare the actual final numbers.
Key Deadline
The submission and payment deadline is usually May 25th of the year following the realization of the income.
Frequently Asked Questions
What taxes do freelancers (PFA) pay in Romania?
As a PFA in Romania, you generally pay a flat 10% Income Tax on your net profit. Depending on your income thresholds, you may also need to pay CASS (Health Insurance - 10%) and CAS (Pension - 25%) based on the minimum gross wage.
How are CAS and CASS thresholds calculated for 2025?
Social contributions are calculated based on the minimum gross wage (salariul minim brut). If your income exceeds 6, 12, or 24 minimum wages, you owe CASS. If it exceeds 12 or 24 minimum wages, you owe CAS.
What is the difference between PFA in sistem real vs. norma de venit?
'Sistem real' means you pay 10% tax on your actual net profit (Income - Expenses). 'Norma de venit' means you pay 10% on a fixed income amount set by the state, regardless of your actual earnings. Note: Norma de venit rules have become much stricter recently.
When is the deadline to file the Single Declaration (Declaratia Unica)?
The Declaratia Unica (Single Tax Return) must typically be submitted to ANAF by May 25th of the following year to report actual income and pay final taxes.