Romania Income Tax 2027 Calculator
Romania applies a flat 10% personal income tax on wages, freelance income, capital gains, and most other sources. Personal deduction depends on income level (decreasing scale). Source: anaf.ro.
Romania Income Tax Brackets 2027
Romania applies progressive income tax. Brackets: lei 0+ at 10%. Tax is computed on each tranche progressively, not flat on the whole income. Source: ANAF (anaf.ro).
How Progressive Tax Works
A lei 100,000 income in a romania 2-tier (10%/30% at 50,000) system pays 10% on the first lei 50,000 = lei 5,000, plus 30% on the next lei 50,000 = lei 15,000, total lei 20,000 — effective rate 20%, not 30%. Marginal rate (30%) only applies to additional income.
Allowable Deductions in Romania
Personal deduction RON 600-1,310/month (reverse-scaled by income). CAS 25% + CASS 10% deductible from gross before income tax. Standard or itemized deductions reduce taxable income. Common items: retirement contributions, professional expenses, charitable donations, mortgage interest, family allowances, healthcare costs. Filing requires receipts and documentation.
Filing Deadlines and Methods
Annual returns in Romania are filed via the official tax-authority portal. Electronic filing is encouraged. Deadlines vary — typically Q1 or Q2 of the following year. Late filing penalties apply. Always consult ANAF for the current year's exact deadline and methods.