PFA Income Norm 2026 - Complete Guide (Rectified)

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

Regime access threshold

• Prior-year turnover threshold: 25,000 EUR (conversion convention per ANAF guidance: prior-year annual average EUR/RON rate).

Key mechanics

• Cash-in is based on actual gross revenue.
• CAS, CASS and income tax are computed using annual income norm (proxy tax base).
• Norm value itself depends on CAEN/county and legal adjustments.

CAS/CASS in norm regime

• CAS: threshold and base tiers follow the same annual minimum-wage logic as independent activities in 2026 baseline.
• CASS: floor and cap follow annual thresholds (6 and 72 minimum wages), with legal exceptions when below floor.