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2025 Sole Trader Tax Calculator – Quick, Clear Estimates

A complete tool for freelancers and professionals, updated with 2025 thresholds.

Fiscal Rules for 2025

In 2025, sole traders and professionals (lawyers, doctors, accountants) pay taxes on net income relative to the minimum gross wage (4,050 RON).

1. Pension Contribution (CAS)

  • Below 48,600 RON → 0 RON
  • 48,600 - 97,200 RON → 12,150 RON
  • Above 97,200 RON → 24,300 RON

2. Health Contribution (CASS)

  • Below 24,300 RON → 10% of net income
  • Above 24,300 RON → 10% of net income (capped at 24,300 RON)

3. Income Tax

✔ 10% applied on the taxable base: Net income - CAS - CASS

Sole Trader Tax Calculator 2025

Plan your 2025 taxes with clear thresholds and calculations.

  • Enter your estimated annual net income (RON) below.
  • Click the “Calculate” button and wait for the results.
  • Get a clear breakdown of CAS, CASS, income tax and total obligations.

Key 2025 Fiscal Thresholds

  • Minimum wage 2025: 4,050 RON (reference for all thresholds)
  • CAS minimum threshold (12 x minimum wage): 48,600 RON (below this, no pension contribution)
  • CAS maximum threshold (24 x minimum wage): 97,200 RON (maximum base for pension calculation)
  • CASS low threshold (6 x minimum wage): 24,300 RON (above this, health contribution is due)
  • CASS high threshold (60 x minimum wage): 243,000 RON (upper limit for health contribution calculation)

⚠️ This calculator offers an indicative estimate using 2025 thresholds. For accurate, personalized advice, consult a qualified accountant.