🇷🇴 Romania Salary Calculator (Salariu Net și Brut)
Convert Romanian gross salary (salariu brut) to net and net back to gross for 2026 — CAS 25%, CASS 10%, income tax 10%, the personal deduction (deducere personală) and the employer cost. Updated 2026 rates.
| Item | Monthly | Yearly |
|---|---|---|
| Gross Salary (Salariu brut) | — | — |
| CAS — Pension (25%) | — | — |
| CASS — Health (10%) | — | — |
| Personal Deduction (Deducere personală) | — | — |
| Taxable Base (Bază impozabilă) | — | — |
| Income Tax (Impozit pe venit, 10%) | — | — |
| Net Salary (Salariu net) | — | — |
| Employer Work Insurance (CAM, 2.25%) | — | — |
How Romanian salary (salariu brut → net) works in 2026
From your gross salary (salariu brut) three amounts are withheld to reach your net pay (salariu net): CAS (pension insurance, 25%), CASS (health insurance, 10%) and income tax (impozit pe venit, 10%). CAS and CASS are charged on the gross; income tax is charged on the gross after CAS, CASS and the personal deduction.
2026 contribution and tax rates
CAS (pension) 25% of gross.
CASS (health) 10% of gross.
Income tax 10% of the taxable base = gross − CAS − CASS − personal deduction.
The employer additionally pays the work-insurance contribution (CAM) of 2.25% of gross, shown here as part of the total employer cost.
Personal deduction (deducere personală) in 2026
The personal deduction is only available when gross income is at most the minimum wage plus 2,000 lei (6,050 lei in 2026, with the minimum wage at 4,050 lei). At the minimum wage the base deduction is 20% of the minimum wage with no dependents, rising to 25%, 30%, 35% and 45% with one, two, three or four-plus persons in maintenance. It falls by 0.5 percentage points for every 50 lei of gross above the minimum wage, reaching zero at 6,050 lei. Employees aged under 26 receive an extra 15% of the minimum wage, and parents get 100 lei per month for each child in school.
Note: the income-tax/IT, construction and agriculture sector exemptions were eliminated from January 2025, so this calculator uses the standard regime that applies to most employees.
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