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ENSole Trader Tax Calculator 2026
Estimate CAS, CASS and income tax on income earned in 2026, using the legal thresholds.
Tax rules for 2026 income
For income earned in 2026, sole traders and liberal professions taxed on actual income pay contributions based on the gross minimum wage of 4,050 RON, plus income tax. The Unique Declaration for this income is due by 25 May 2027.
1. Pension contribution (CAS) - 25%
- Net income below 48,600 RON (12 minimum wages) → CAS is not mandatory
- Between 48,600 and 97,200 RON → 12,150 RON (25% of 12 minimum wages)
- From 97,200 RON (24 minimum wages) → 24,300 RON (25% of 24 minimum wages)
2. Health contribution (CASS) - 10%
- 10% of net income, with a minimum base of 6 minimum wages (24,300 RON → at least 2,430 RON)
- Maximum base: 72 minimum wages (291,600 RON → at most 29,160 RON); the cap rose from 60 to 72 minimum wages for 2026 income (Law 239/2025)
- If you are also insured from another source (e.g. as an employee), CASS is due on the income earned, without the minimum base
3. Income tax - 10%
Applied to net income minus CAS and CASS.
Sole Trader Tax Calculator 2026
Estimate the taxes on your 2026 income, using the legal thresholds.
- Enter your estimated annual net income for 2026 (income minus deductible expenses), in RON.
- Tick the box if you are also insured from another source (e.g. as an employee).
- Click “Calculate” to see CAS, CASS, income tax and what you keep.
Thresholds for 2026 income
- Reference gross minimum wage: 4,050 RON
- CAS: mandatory from 48,600 RON (12 minimum wages); maximum base 97,200 RON (24 minimum wages)
- CASS: minimum base 24,300 RON (6 minimum wages), maximum base 291,600 RON (72 minimum wages)
- Unique Declaration for 2026 income: due by 25 May 2027
⚠️ This is an estimate for a sole trader taxed on actual income, using the thresholds for 2026 income. For your exact situation (income norm, other income, exemptions), talk to an accountant.