Romanian salary calculator 2026
Gross to net or net to gross. See your take-home cash, payroll taxes and the total cost for your employer. Free to use, with no account.
For an individual employment contract, full-time, full month and normal working conditions. Cash gross must meet the national minimum wage. Sick leave, special exemptions and voluntary deductions are outside scope.
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Your salary breakdown
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| Item | Amount (RON) |
|---|---|
| Cash gross | — |
| Tax-free relief applied | — |
| CAS · pension | — |
| CASS · health, including vouchers | — |
| Basic personal deduction (entitlement) | — |
| Youth deduction (entitlement) | — |
| Child deduction (entitlement) | — |
| Total deductions actually used | — |
| Taxable base | — |
| Income tax | — |
| Take-home cash | — |
| Meal vouchers on card | — |
| Cash net + vouchers | — |
| CAM · employer contribution | — |
| Total employer cost | — |
Net is cash after withholding taxes on vouchers too; the voucher card receives the full face value. Employer cost includes vouchers, excluding issuer fees. Net → gross returns the smallest whole-leu gross at or above the national minimum that reaches or exceeds the requested net.
Rules and legal sources
Rules reviewed on .
2026 has two periods: January–June and July–December. The selected earning month determines the rules, not the payment date. The calculator does not extrapolate to 2027.
- Legea 227/2015 (Codul fiscal), forma consolidată ANAF
- HG 1506/2024, art. 1 (01.01.2025)
- HG 146/2026, art. 1–2 (01.07.2026)
- OUG 89/2025, art. III alin. (1)–(6)
- ANAF D112, validări 07.09.2026, A_11/A_12, A_13/A_14, E3, CAM
Contributions, deductions and tax are rounded separately to whole lei (0.50 upwards), using the D112 payroll convention. For the taxable base, an exact 0.50 fraction is dropped (art. 66 and norms point 4). Cents in gross and vouchers remain in net pay. CAM is an individual estimate; rounding across an entire payroll can differ.
An informative calculation for a general payroll scenario. For exact payroll, eligibility checks and company-specific requirements, talk to the IQ.HR team.
Questions about Romanian net pay
How is Romanian net salary calculated?
Cash gross minus CAS at 25%, CASS at 10% and income tax at 10% of the taxable base. That base accounts for contributions, deductions and eligible tax-free relief. Meal vouchers enter the CASS and income tax bases, but not CAS or CAM (Fiscal Code art. 78, 138, 142, 156–157 and 220⁴).
Who qualifies for personal deductions?
Deductions apply only at the main job. The basic deduction depends on gross income, including vouchers, and dependents, up to the national minimum plus RON 2,000. The youth deduction has the same ceiling; the additional deduction for eligible children has no such income ceiling (Fiscal Code art. 77).
Why must I confirm tax-free eligibility?
OUG 89/2025 art. III requires basic pay equal to the national minimum, full-time work, the main job and no reduction of basic pay. Relief is RON 300 in January–June and RON 200 in July–December, with cash income ceilings of RON 4,300 and RON 4,600 respectively. Relief is prorated for partial months; this calculator covers complete months.