PFA Tax Calculator – 2025

TL;DR

Estimate PFA taxes for a simple “income vs expenses” scenario (FY2025). Use it to understand the rough impact of:

• deductible expenses
• contribution rules that apply based on income thresholds
• cashflow planning for tax season

If you need the actual filing workflow, read: PFA taxes + Declarația Unică (2025): practical overview.

Who this is for

• PFA contractors planning their cashflow and pricing.
• People moving from CIM to PFA and needing a quick reality check.
• Anyone preparing for Declaratia Unica and wanting to model scenarios before filing.

What this calculator is modeling

This tool is intentionally practical. It’s not an accounting system — it’s a scenario model to answer:

“If I invoice X per year and have Y in expenses, what’s the planning-level net after taxes?”

It helps you reason about:

• the importance of tracking expenses properly
• how “cliffs” (threshold-based contributions) can change your outcome
• how much buffer you should keep so you’re not surprised later

How to use it (step-by-step)

1. Enter annual income (expected invoiced revenue).
2. Enter expenses in the most realistic form you can:
   • ideally your tracked annual expense estimate
   • otherwise, use an expense rate as a temporary planning shortcut
3. Read the outputs as planning values:
   • taxable income (rough)
   • taxes & contributions (rough)
   • net after taxes (rough)

How to choose a realistic expense rate (for IT contractors)

If you don’t track expenses yet, don’t guess blindly. Build a quick list:

• accountant + banking fees
• software subscriptions (IDE, cloud, tooling)
• equipment amortization (laptop, monitors, peripherals)
• coworking (if applicable)
• training, certifications, conferences
• travel (if relevant)

Then convert that into a yearly number and estimate: expense rate = annual expenses / annual income

The goal isn’t to be perfect — the goal is to stop underestimating.

Worked examples (how to plan like a pro)

Example 1: conservative planning (avoid the tax-season shock)

Run a scenario where:

• income is your conservative estimate (not best case)
• expenses are slightly higher than you “hope” (to account for surprises)

Then:

• treat the “net after taxes” as your safe baseline
• keep a buffer for months with no invoices, sick days, or holidays

Example 2: expense sensitivity (why documentation matters)

Run the same income with multiple expense rates (e.g., low / medium / high). This quickly shows:

• how much expenses can change your effective take-home
• whether investing in proper bookkeeping is “worth it” (it usually is)

Example 3: threshold checks (understand cliff effects)

If you’re near an income threshold that can change contributions, test:

• a scenario slightly below the threshold
• a scenario slightly above it

This helps you price contracts realistically and plan cash reserves.

Example 4: pricing a monthly retainer

If you invoice monthly (retainer):

1. Decide your target monthly take-home.
2. Use this tool to estimate yearly net from yearly income.
3. Divide by 12 and compare with your target.

This avoids setting a retainer rate that looks good on paper but produces disappointing take-home.

Practical checklist (PFA contractor hygiene)

• Keep a separate bank account if possible (cleaner history, less confusion).
• Track invoices and expenses continuously (not “once per year”).
• Set aside a percentage of revenue monthly as a tax buffer (choose the % after running scenarios).
• Don’t treat your gross invoicing as “spendable cash”.

Edge cases & gotchas

• This calculator simplifies reality; your exact obligations depend on your case.
• “Expense rate” is not a replacement for bookkeeping; it’s a temporary planning shortcut.
• One-off revenue spikes can change thresholds; plan for variability, not averages.
• If you also have employee income (CIM), your contribution situation can differ.
• If your clients require VAT or e-Factura workflows, the structure decision may change.

FAQ

Does this replace an accountant?

No — but it helps you ask better questions and plan cashflow realistically.

Is this the same as Declaratia Unica?

No. Declaratia Unica is the filing workflow. This tool is a scenario calculator you can use before filing.

Where do I learn the filing steps?

How does this relate to PFA vs SRL?

If you’re still choosing your structure:

Recommended next steps

• Filing & deadlines
• Estimate annual filing (2025)
• VAT: net ↔ gross (2025) + Net amount (2025) + Add VAT (2025)
  • Create an invoice and Proforma template

Sources

• ANAF: https://www.anaf.ro/
• Romanian legislation portal: https://legislatie.just.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

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.