Tax facility - untaxed amount (Romania, 2026)

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

Period split for 2026

1. Current period (2026-01-01 to 2026-06-30)
   Untaxed amount is 300 RON/month.

   Minimum gross salary condition: employee must be on the national minimum gross salary (4,050 RON).

   Monthly gross cap condition (salary + meal tickets + relevant bonuses): maximum 4,300 RON.

2. Second period (2026-07-01 to 2026-12-31)
   Untaxed amount is 200 RON/month.

   Working assumption in this baseline: gross minimum salary planned at 4,325 RON in H2 2026, pending final legal act in force for that month.

   Monthly gross cap condition: 4,600 RON.

Operational note

The critical monthly check is total gross income (including meal tickets): if cap is exceeded, the untaxed amount is lost for that month.