Quick calculations for salary, VAT, dividends and micro-company tax, using the rates in force in 2026.
Gross → net salary
Tax-free amount0.00 lei
CAS — pension (25%)− 1,500.00 lei
CASS — health (10%)− 600.00 lei
Personal deduction130.00 lei
Income tax (10%)− 377.00 lei
CAM paid by the company (2.25%)135.00 lei
Net salary3,523.00 lei
Total employer cost6,135.00 lei
Indicative calculation: CAS 25%, CASS 10%, income tax 10%, CAM 2.25%, minimum wage 4,325 lei. Includes the 200 lei tax-free amount (July–December 2026) when the base salary equals the minimum wage and gross income does not exceed 4,600 lei. Does not include the tax incentives for construction or agriculture.
VAT calculator
Base amount (excl. VAT)1,000.00 lei
VAT 21%210.00 lei
Total incl. VAT1,210.00 lei
The reduced 11% rate applies, for example, to food, medicines, accommodation and restaurants.
Gross → net dividends
Dividend tax (16%)− 8,000.00 lei
Net dividends received42,000.00 lei
Estimated CASS in the Single Tax Return (no other income)− 2,430.00 lei
What you keep after CASS39,570.00 lei
16% tax on dividends distributed from 1 January 2026. Above 6 minimum wages a year (24,300 lei), CASS is also due, via the Single Tax Return (Declarația unică).