If you work as a freelancer in Romania (PFA), understanding taxes is essential to avoid penalties and plan your income correctly.
This guide explains clearly what taxes you pay and how they work.
What taxes do freelancers pay in Romania?
As a freelancer, you typically pay:
- Income tax
- Pension contribution (CAS)
- Health contribution (CASS)
Income tax (10%)
Romania has a flat income tax:
- 10% applied to net income
Net income = income - expenses (or norm-based, depending on activity)
Pension contribution (CAS)
You pay CAS only if you exceed a threshold.
Threshold (2026 example)
- around 12 minimum salaries per year
If you exceed it:
- you pay 25% CAS
If not:
- CAS is optional
Health contribution (CASS)
Also based on thresholds:
- paid if income exceeds minimum thresholds
- usually calculated at minimum wage level
Rate:
- 10% CASS
Example
If you earn:
- €20,000 / year
You may pay:
- 10% income tax
- 25% CAS (if threshold exceeded)
- 10% CASS
Actual calculation depends on structure.
Common mistakes freelancers make
- not understanding thresholds
- mixing personal and business expenses
- missing deadlines
- incorrect tax calculations
Do you need an accountant as a freelancer?
Yes — especially if:
- you earn above thresholds
- you have multiple income sources
- you want to optimize taxes
How to stay compliant
- track income and expenses monthly
- submit declarations on time
- understand thresholds
- work with an accountant
Final thoughts
Freelancer taxes in Romania are relatively simple, but small mistakes can become expensive.
If you want clarity and peace of mind:
Talk to an accountant and manage your taxes correctly from the start.