🇷🇴 Romania Statutory Tax Guide
Romania Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by ANAF.
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📜 Statutory Authority & Legal Framework
In Romania, personal income taxation is administered by the ANAF under the authority of Fiscal Code Law 227/2015.
Romania applies a flat 10.0% income tax on taxable salary after statutory CAS and CASS deductions.
📊 2026 Progressive Marginal Tax Brackets
ISO: RON| Income Bracket (lei) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| Flat 10.0% | 10.0% | Tier 1 |
🛡️ Mandatory Social Security & Pension Contributions
CAS + CASS
Employee Share: 35.0%
Employer Share: 0.0%
Frequently Asked Questions: Romania Taxation
What are the income tax brackets in Romania? ↓
Romania operates a flat tax system administered by ANAF under Fiscal Code Law 227/2015.
What social security or pension contributions apply in Romania? ↓
Mandatory contributions include: CAS + CASS (35.0%).