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Self-employment tax calculator for Romania

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self-employment tax calculator

Use our self-employment tax calculator for Romania to determine the due taxes and the annual net income.

Self-employment tax calculator – 2022

Insert below the annual estimated gross income and business expenses, then click outside the boxes.

Coordinates for the calculation are:

  • All taxes are calculated on the actual income (not based on fixed income norms);
  • The expenses taken into account are the deductible expenses according to the provisions of the Romanian Tax Code; i.e., carried out for the business purpose of the self-employment activity;
  • Income tax due: 10% calculated on the net taxable income;
  • The pension fund contribution (CAS) and the health fund contribution (CASS) are due for self-employment income only if the annual net income (added up with other types of income, if applicable) is at least equal to 30,600 Lei (12 minimum gross wages per economy);
  • The pension fund contribution (CAS) and the health fund contribution (CASS) are also due even if the individual pays these mandatory contributions as an employee.

Insert below the annual estimated gross income and business expenses, then click outside the boxes.

Coordinates for the calculation for 2021 are:

  • All taxes are calculated on the actual income (not based on income norms);
  • The expenses taken into account are the deductible expenses according to the provisions of the Romanian Tax Code; i.e., carried out for the business purpose of the self-employment activity;
  • Income tax due: 10% calculated on the net taxable income;
  • The pension fund contribution (CAS) and the health fund contribution (CASS) are due for self-employment income only if the annual net income (added up with other types of income, if applicable) is at least equal to 27,600 Lei (12 minimum gross wages per economy);
  • The pension fund contribution (CAS) and the health fund contribution (CASS) are also due in case the individual pays these mandatory contributions as an employee.

More guidance:

Other calculators:

Important:

The self-employment tax calculator on this page is meant to provide you with general income and tax calculation guidance for Romania. Nevertheless, they do not take into account all specific regulations and deduction rules applicable to all special cases. Therefore, they should be relied upon only for general information. For any specific cases, please contact a professional tax advisor.

Would you like to contribute with useful comments or suggestions to our calculators? Please leave your comment below, under the “Write a comment” section.

Author

Tax & Legal consultant since 2005.

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