🇷🇴 How tax works
in Romania.
2026 · National income tax guide
The calculation, explained.
The ordinary PIT rate is 10% of the taxable base. Taxable salary is different from gross salary because eligible employee contributions can reduce that base.
Gross estimate mode does not subtract pension/health contributions from the tax base. Personal deductions are excluded. Use Taxable income for an income-tax calculation after those adjustments.
For doctors
This model is for ordinary individual employment income. Private-practice receipts, professional expenses and medical pension arrangements need a separate assessment. A hospital's withholding is not necessarily your final annual tax.
Tax brackets · RON
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| Above 0 | 10.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to RON 534,060.
- 1. Annual input
- RON 534,060
- 2. Custom deductible expenses
- − RON 0
- 3. Modeled allowance / base deduction
- − RON 0
- 4. Modeled taxable base
- RON 534,060
| Taxed portion | Rate | Tax |
|---|---|---|
| RON 534,060 | 10.0% | RON 53,406 |
- 5. Modeled tax credits (capped at tax due)
- − RON 0
- 6. Included additional tax
- RON 0
- 7. Income tax
- RON 53,406
- Effective rate = tax ÷ annual input
- 10.0%
- After income tax, before other deductions
- RON 480,654
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.