Declarația Unică Calculator – 2026

TL;DR

This page is a planning calculator for the taxes people typically associate with Declarația Unică (PFA annual filing).

It does not submit anything for you. It helps you:

• estimate scenarios with explicit assumptions
• plan buffers and cashflow
• avoid the “tax season surprise”
• 2026 default minimum wage input is 4,050 RON (adjust if an official update is published).

Who this is for

• PFA contractors who want a rough annual tax picture before filing.
• People switching to B2B and planning “what to set aside”.

What Declarația Unică is (plain-English)

Declarația Unică is the annual filing many Romanian freelancers associate with:

• reporting income
• applying deductible expenses
• estimating/settling contributions and income tax based on the relevant rules

If you’re new to freelancing, treat it as “the annual moment where your assumptions become numbers”. This tool helps you get those assumptions right before you file.

How to use it (step-by-step)

1. Start from your expected annual gross income (what you expect to invoice/earn).
2. Enter annual deductible expenses:
   • if you track expenses: use your real estimate
   • if you don’t: build a quick list (accounting, software, equipment, training, coworking)
3. Set your assumptions (bases/rates) so you can see exactly what you’re modeling.
4. Use the output to plan:
   • a “safe net” scenario
   • a cash buffer for deadlines and irregular income
   • quarterly/monthly savings targets

What to gather before you model (fast checklist)

• A list of invoices you expect (or a monthly average × 12)
• Expense estimate (with categories):
  • accounting/banking
  • equipment + software
  • training/certifications
  • travel/conferences (if applicable)
• A view of your income shape:
  • stable monthly retainer
  • or project spikes (3-month project + gap)

The more irregular your income, the more important it is to plan buffers.

Worked examples

Example 1: “How much should I set aside?”

Run a conservative scenario and keep a buffer so your tax payment doesn’t hurt your cashflow.

Example 2: income close to thresholds

Test slightly below and above your threshold values to see how sensitive the estimate is.

Example 3: uneven income

If you have a 3-month project, annualize it and then sanity-check your actual expected year.

Example 4: “I want to know my monthly safe spending”

1. Compute a conservative annual net estimate.
2. Divide by 12.
3. Treat that as a “safe monthly draw”.

Anything above that should go into buffers (tax, downtime, future investments).

Common mistakes (and how to avoid them)

• Underestimating expenses: “I don’t have expenses” is rarely true (software, equipment, accountant, banking).
• Mixing personal spending with business spending: keep records clean; it reduces stress and errors.
• Planning only for the average month: if you have irregular income, plan for the worst quarter.
• Not budgeting for downtime: vacations and gaps are real; include them in your yearly plan.

Edge cases & gotchas

• Declarația Unică depends on your exact situation; use an accountant for compliance.
• Mixing employee income (CIM) + PFA income can change contribution logic.
• One-off revenue spikes can change your yearly outcome dramatically.
• If you’re considering SRL instead, compare first.

FAQ

Does this submit Declaratia Unica?

No. It’s an estimator only.

Where do I learn the filing steps?

See PFA taxes + Declarația Unică (2026): practical overview.

What should I do next?

• Taxes overview
• Structure choice and PFA vs SRL (2026): a practical guide for IT contractors
• What to charge/hour

Sources

• Government Decision 1506 (2024) (minimum wage): https://legislatie.just.ro/Public/DetaliiDocument/293933
• ANAF: https://www.anaf.ro/

Next steps (IT Jobs List)

For taxes, consistency wins: same assumptions, same period (year/month), plus a small buffer for the unexpected.

Related tools

Related guides

• PFA taxes + Declarația Unică (2026): practical overview

Quick recommendation

• Save your assumptions (rates, breaks, thresholds) so you can reproduce the result.
• If you use the output in an invoice/offer, include a short explanation (what’s included and what’s not).

Practical checklist (IT Jobs List)

• Run 3 scenarios: conservative / realistic / optimistic (annual income, expenses, contributions).
• Set aside a buffer (e.g., 5–10%) for variability and deadlines.
• Keep a simple document checklist: invoices, contracts, bank statements, payments log.