2026 rates -- CAS + CASS + 10% taxYour salary details
Your take-home pay
Quick salary reference -- 2026
Standard rates, no personal deduction (applies to higher salaries).
| Gross/year | CAS + CASS | Tax | Net/year | Eff. rate |
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Understanding your salary in Romania (2026)
Romania has one of the most distinctive tax structures in Europe: a flat 10% income tax rate combined with unusually high employee social contributions totalling 35% of gross salary. This means employees effectively pay 45% in combined deductions before receiving their net salary. Employer contributions, however, are among the lowest in Europe at just ~2.25%.
Employee contributions -- CAS and CASS
CAS (Contributia de Asigurari Sociale) is the pension contribution at 25% of gross salary. CASS (Contributia de Asigurari Sociale de Sanatate) is the health insurance contribution at 10% of gross salary. Together, these 35% employee contributions are deducted before calculating income tax, which somewhat reduces the effective tax burden.
Income tax -- 10% flat rate
Romania applies a flat 10% income tax on the taxable base, which is gross salary minus CAS (25%) and CASS (10%). The formula is: Tax = 10% x (Gross - CAS - CASS). This means the effective income tax rate on gross salary is approximately 6.5% (10% of the remaining 65%).
Personal deduction
A personal deduction exists for lower salaries (up to ~2,000 RON/month gross), providing up to ~300 RON/month reduction in taxable base. For most professional salaries above this threshold, the personal deduction phases out to zero. Our calculator uses the simplified formula without personal deduction, which is accurate for the majority of professional salaries.
Employer contributions
Employers pay approximately 2.25% of gross salary for work accident and occupational disease insurance (contributia asiguratorie pentru munca). This is notably low compared to other European countries, where employer contributions typically range from 20-40%.