Personal Deductions 2026 (RO) - Detailed clarification

Informational tool only; verify applicable legal rules in force with an accountant or a lawyer.

Core rules

• Base deduction applies at primary job only.
• Eligibility ceiling: gross salary up to minimum gross salary + 2,000 RON.
• Values depend on dependents bucket and decrease by legal steps up to ceiling.

Supplementary deductions

• Youth deduction: 15% of minimum wage (up to legal age and gross ceiling conditions).
• Child in education deduction: 100 RON/month per eligible child (under 18, enrolled in education), granted to one parent.

Practical payroll sequence (simplified)

1. Start from gross salary.
2. Subtract employee CAS and CASS.
3. Subtract untaxed amount (if applicable).
4. Subtract personal deductions (base + supplementary, with formula constraints).
5. Apply 10% income tax on remaining taxable base.