Romania Tax Card 2026

1. Individuals

1.1 Personal Income Tax

Personal income tax applies to all incomes obtained by Romanian residents from sources within or outside Romania. Non-residents are taxable on their income derived from Romania.

1.1.1 Rates

1.1.2 Taxable Income

1.1.3 Exempt Income

1.1.4 Deductible Expenses/Allowances

1.2 Social Security Contributions (SIC)

1.2.1 Taxpayers

• Resident and non-resident individuals that are employed in Romania, self-employed individuals, freelancers and others;
• Retired persons with retirement allowances above RON 2.000;
• Employers (including public entities).

1.2.2 SIC Rates