Romania PFA Salary Calculator
See what a US-dollar rate leaves a Romanian PFA after 2026 CAS, CASS and 10% income tax, and the employment salary it matches.
Updated · By Niraj Kumar · 3 sources
https://checkpre.com/finance/freelance-salary-calculator-romania
Your rate
Leave out holidays and gaps between clients.
Equipment, software, coworking, accountant, bank and payment fees.
Tax setup
PFA (real system). 10% income tax on net income after CAS (pension, on 12 or 24 minimum wages) and 10% CASS (health).
- Equivalent salary (contract de muncă)
- RON 417,217
- The salary an employee needs to take home the same; RON 200.59 an hour over 2,080 paid hours
- Purchasing power
- $111,932
- What your take-home buys, priced in the US (World Bank PPP 2.18 RON per $)
- Tax and social contributions
- 24% of revenue
- 9.5% of each extra unit you bill
- Revenue
- RON 341,738
- $73,600 at 1 USD = RON 4.64 (snapshot, 2026-09-24)
- Take-home71%
- Social contributions16%
- Income tax8%
- Business costs5%
Where the money goes, a year
- Revenue
- RON 341,738
- Business costs
- −RON 17,087
- CAS (pension)
- −RON 24,300
- CASS (health)
- −RON 29,160
- Income tax (10%)
- −RON 27,119
- Take-home
- RON 244,072
- Contribution bases use the RON 4,050 minimum wage in force when the declaration is due.
- CAS is a cliff: nothing below 12 minimum wages of net income (RON 48,600), then 25% of that whole amount, and 25% of 24 wages from RON 97,200. Earning just over a step can leave you with less.
- Many contractors use a micro-enterprise (SRL) instead; that is not modelled.
The same $40/hour in 15 countriesShowHide
| Country | Take-home, local | In USD | PPP $ | Tax + social |
|---|---|---|---|---|
| IndiaPresumptive, section 44ADA | ₹6,044,537 | $62,990 | $304,681 | 9.4% |
| Philippines8% flat rate | ₱3,628,272 | $57,821 | $176,700 | 16% |
| BrazilPJ on Simples Nacional (Anexo III) | R$318,451 | $61,468 | $123,359 | 11% |
| RomaniaPFA (real system) | RON 244,072 | $52,566 | $111,932 | 24% |
| MexicoRESICO (régimen simplificado de confianza) | MX$1,203,594 | $68,448 | $106,430 | 2.0% |
| ColombiaTrabajador independiente | COP 174,008,624 | $53,305 | $104,472 | 23% |
| PolandRyczałt 12% (IT services) | PLN 205,597 | $53,329 | $99,651 | 23% |
| SpainAutónomo (estimación directa) | €41,065 | $46,679 | $67,557 | 32% |
| PortugalTrabalhador independente (simplified regime) | €38,595 | $43,871 | $67,156 | 35% |
| NetherlandsZZP'er (eenmanszaak) | €46,183 | $52,496 | $60,186 | 24% |
| United KingdomSole trader | £41,988 | $55,507 | $59,853 | 20% |
| CanadaSole proprietor (Ontario) | CA$70,753 | $50,118 | $56,131 | 27% |
| United States1099 sole proprietor | $55,596 | $55,596 | $55,596 | 19% |
| GermanyFreiberufler (voluntary GKV) | €38,106 | $43,316 | $53,008 | 36% |
| AustraliaSole trader | A$77,145 | $54,207 | $52,673 | 21% |
How is freelance income taxed in Romania?
Revenue = Rate × Hours × Weeks × FX, Take-home = Revenue − Expenses − Social − Tax, Salary* : Net_employee(Salary*) = Take-home, PPP $ = Take-home ÷ PPPThis page uses the same method as the Freelance Hourly Rate to Salary Calculator, which explains each term and assumption in full.
Worked example
A freelancer in Romania bills a US client $40 an hour for 40 hours a week, 46 weeks a year, with 5% in business costs, as a PFA (real system).
- 1Revenue: $40 × 40 × 46 = $73,600, or RON 341,738 at RON 4.64 per dollar (ECB, 2026-09-24)
- 2Social contributions: RON 53,460; income tax: RON 27,119; together 24% of revenue
- 3Take-home after RON 17,087 of costs: RON 244,072 a year, RON 20,339 a month ($52,566)
- 4An employee in Romania would need to earn RON 417,217 (salary (contract de muncă)) to take home the same
- 5At purchasing power parity that take-home buys what $111,932 would in the US
$40 an hour is worth about the same as a RON 417,217 salary (contract de muncă) in Romania.
Frequently asked questions
How much tax does a freelancer pay in Romania in 2026?
On $40 an hour (RON 341,738 a year), about 24% of revenue goes to social contributions and income tax as a PFA (real system), leaving RON 244,072 after 5% of costs. 10% income tax on net income after CAS (pension, on 12 or 24 minimum wages) and 10% CASS (health).
How is CAS calculated for a PFA in 2026?
Not as a percentage of your income but on a fixed base: nothing if net income is below 12 minimum wages (RON 48,600), 25% of RON 48,600 between 12 and 24, and 25% of RON 97,200 from 24 minimum wages up. That makes it cheap for high earners and creates a cliff just above each step.
Why is a PFA so much cheaper than a salary in Romania?
An employee pays 25% CAS and 10% CASS on the whole salary, then 10% tax. A PFA pays CAS on at most 24 minimum wages and CASS on at most 72, so above those levels only the 10% income tax grows with income.
Do clients abroad withhold tax from a freelancer in Romania?
Services to business clients outside Romania are not subject to Romanian VAT. Clients abroad pay gross; you declare everything in the Declarația unică by 25 May.
Sources
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