Frequently asked questions

Start from the gross salary. First the mandatory social contributions are withheld — CAS at 25 % and CASS at 10 % of the gross. Then the personal deduction is subtracted to give the tax base, and income tax of 10 % is applied to that base. What remains after contributions and tax is the net you take home. The employer's work-insurance contribution (CAM) is added on top of the gross separately and is not part of your net.

Both are withheld from the employee's gross pay, but they fund different systems. CAS (25 %) is the social-insurance contribution that funds the public pension; CASS (10 %) is the health-insurance contribution that funds public healthcare. Together they take 35 % of the gross before tax.

The personal deduction applies at your main job. Its base part is a percentage of the minimum wage that is highest at low pay and with more dependants, and it tapers as the gross rises, disappearing once the gross is more than 2.000 lei above the minimum wage. On top of that, workers aged 26 or under get a supplement of 15 % of the minimum wage, and 100 lei a month is added for each child under 18 enrolled in school — the child supplement applies at any income level.

No. CAM, the work-insurance contribution (2,25 % of the gross), is owed by the employer, not the employee. It is a cost of employing you and is shown as part of the total employer cost, never withheld from your take-home pay.

For the first half of 2026, 300 lei a month is exempt from income tax and from CAS and CASS; for the second half the exempt amount is 200 lei. The exemption applies only when the contract's base salary equals the statutory minimum and the total gross stays within a ceiling — 4.300 lei in the first half and 4.600 lei in the second.

Two things stand out. The gross minimum wage rises in the middle of the year, from 4.050 lei in the first half to 4.325 lei from July — which also shifts every figure pegged to it, including the personal deduction and the exemption ceilings. And the old sector tax breaks for IT, construction and agri-food were repealed from 2025 and stay repealed in 2026: an IT programmer, a builder or a food-industry worker is now taxed on the same standard rules as everyone else.

No. The rates follow the official sources cited on each page — the Tax Code, the Official Gazette and INS. If a rule changed recently it may not be reflected here yet, and none of them has been through our final sign-off, so treat the results as guidance rather than a basis for real financial or tax decisions; for an official amount, check the cited source or ask your employer.