🇷🇴 Romania Tax Guide 2026
Income tax brackets, social contributions, and special tax regimes for Romania in 2026. Data sourced from OECD and national tax authorities.
Last reviewed: · Source: www.anaf.ro
Key Facts — 2026
- →Flat 10% income tax.
- →IT workers exemption: 0% income tax for qualifying software developers — but social contributions still apply.
- →Employee contributions: 25% pension (CAS) + 10% health (CASS) = 35% total before income tax.
- →Gross-to-net: for a standard employee, effective take-home ≈ 58% of gross after all deductions.
- →EU member state; Schengen joining process ongoing.
- →Rapidly growing tech hub; Bucharest and Cluj-Napoca popular with remote workers.
Top Rate
10%
Effective @ $100k
10%
Taxation Basis
Worldwide
Income Tax Brackets (2026)
| Income from (RON) | Income to (RON) | Rate |
|---|---|---|
| 0 | No limit | 10% |
Social Contributions (2026)
| Contribution | Payer | Rate | Cap (RON) |
|---|---|---|---|
| CAS (pension, employee) | employee | 25% | No cap |
| CASS (health, employee) | employee | 10% | No cap |
Special Tax Regimes
IT Sector Income Tax Exemption
0% flat rateQualifying software developers pay 0% income tax on salary up to RON 10,000/month; full social contributions still apply.
Qualifiers: Software developers employed in Romania's IT sector (specific job codes); salary up to RON 10,000/month
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This page is for informational and planning purposes only — not tax advice. Tax laws change frequently; always verify with a qualified tax professional or the national tax authority. Data accuracy target: 90%+ for a single filer with no dependents. See our methodology for sources and limitations.