Rates updated for 2026
Self-employed (PFA) tax calculator (2026)
Enter the annual net income (revenue minus deductible expenses). The calculator applies the 2026 thresholds for CAS and CASS and computes the income tax.
Estimated result
Estimated result: 0,00 lei
Breakdown of obligations
| CAS base | 0,00 lei |
|---|---|
| CAS (25%) | 0,00 lei |
| CASS base | 0,00 lei |
| CASS (10%) | 0,00 lei |
| Taxable base | 0,00 lei |
| Income tax (10%) | 0,00 lei |
| Left after taxes | 0,00 lei |
Estimate based on the general 2026 rates. This is not tax advice. For complex cases (special exemptions, meal vouchers, other income, particular situations) check with your accountant.
How self-employed taxes are calculated in 2026
The thresholds are tied to the minimum gross wage in force on 1 January of the fiscal year (4,050 lei for 2026), not to the value of the current half-year. Reporting and payment are done through the single tax return.
CASS: the 6-minimum-wage threshold
CASS of 10% is owed if the annual net income reaches 6 minimum wages (24,300 lei). The base is the income realised, capped at 72 minimum wages (291,600 lei). Below the threshold CASS is not owed, but you can insure yourself optionally.
CAS: the 12-minimum-wage threshold
CAS of 25% is owed if the net income reaches 12 minimum wages (48,600 lei). The base is not the income realised but a tiered one: 12 minimum wages for income between 12 and 24, and 24 minimum wages above that level.
The 10% income tax
The tax applies to the net income minus CAS and CASS — both contributions are deductible. That is why crossing a contribution threshold partly reduces the tax due.
Worked example
Frequently asked questions about self-employed taxes
- From what income does a self-employed person pay CASS?
- From 6 minimum wages a year (24,300 lei in 2026). The base is the income realised, capped at 72 minimum wages.
- From what income is CAS owed?
- From 12 minimum wages (48,600 lei in 2026). The base is 12 minimum wages for income between 12 and 24, and 24 minimum wages above that.
- Are CAS and CASS deducted from the tax?
- They are deducted from the taxable base: the 10% tax applies to net income minus CAS and CASS, both deductible.
- Which minimum wage applies to the thresholds?
- The one in force on 1 January of the fiscal year — 4,050 lei for 2026 — even if the minimum wage rises mid-year.