Calculate your net income in Romania's IT sector based on current tax rates, including fiscal facilities for the IT sector. Compare between employment contract (CIM) and B2B (PFA/SRL).
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CIM (Contract Individual de Muncă) is the standard employment contract in Romania. It includes all mandatory social contributions and income tax. For 2025, minimum wage earners (4,050 RON) benefit from a 300 RON monthly tax exemption.
B2B (Business-to-Business) refers to working as a contractor through PFA (Persoană Fizică Autorizată) or SRL (Limited Liability Company). It offers more flexibility in managing taxes and contributions.
Calculations are based on standard tax rates for 2025, including recent changes like the removal of IT sector tax exemptions. Individual circumstances may vary. Consult with a tax professional for personalized advice.
Romania's tax system features different taxation methods depending on your employment relationship. Whether you're employed under a standard contract (CIM) or operating as a contractor (PFA/SRL), understanding how taxes work is crucial for financial planning.
Tax Component | CIM (Employment) | B2B (PFA/SRL) |
---|---|---|
Income Tax | 10% (Mandatory) | 10% (Mandatory) |
Social Security (CAS) | 25% (Mandatory) | 25% (Optional) |
Health Insurance (CASS) | 10% (Mandatory) | 10% (If yearly income > 19,800 RON) |
Tax Base | Gross Salary | Revenue - Deductible Expenses |
Tax Administration | Handled by Employer | Self-managed |
Increased to 4,050 RON starting January 2025
New 300 RON monthly tax exemption for salaries at minimum wage level (4,050 RON)
Remain stable: 10% Income Tax, 25% CAS, 10% CASS. IT sector no longer exempt from income tax.