PFA Tax Calculator 2025 (Estimate)
Use this calculator to estimate impozit pe venit, CAS, and CASS for a Romanian PFA in 2025. It is designed as a practical planning tool before filing your Declarația Unică.
Important: this is an informational estimate. Final liabilities can vary based on legal updates, exemptions, pension choices, and personal situations.
How this calculator taxe PFA 2025 works
The calculator follows the most common PFA logic used for annual estimation in Romania:
- Compute annual net income (either from real accounting or income norm).
- Determine social contributions thresholds based on multiples of the minimum wage.
- Apply CAS and CASS where applicable.
- Compute income tax (10%) on the remaining taxable base.
Core formulas
- Real system: Net income = Annual revenue - Deductible expenses
- Income norm: Net income = Annual approved norm value
- Income tax: 10% × max(0, Net income - CAS - CASS)
Typical threshold model used for planning
| Contribution | Net income threshold | Contribution base | Rate |
|---|---|---|---|
| CAS | < 12 minimum wages | 0 (not mandatory in this model) | 0% |
| CAS | 12 to < 24 minimum wages | 12 minimum wages | 25% |
| CAS | ≥ 24 minimum wages | 24 minimum wages | 25% |
| CASS | 6 to < 12 minimum wages | 6 minimum wages | 10% |
| CASS | 12 to < 24 minimum wages | 12 minimum wages | 10% |
| CASS | 24 to < 60 minimum wages | 24 minimum wages | 10% |
| CASS | ≥ 60 minimum wages | 60 minimum wages | 10% |
Why this is useful before Declarația Unică
A clear PFA estimate helps you avoid surprises and set aside cash monthly. Many freelancers wait until filing season and discover they under-saved for taxes. Running this calculator every quarter gives better control over your business cash flow.
Recommended workflow
- Update revenue and expenses at the end of each month.
- Recalculate after significant changes in contracts.
- Keep a separate tax reserve account.
- Review thresholds if minimum wage changes.
Example: quick simulation
Suppose your annual revenue is 120,000 RON and deductible expenses are 25,000 RON. Your net income before contributions is 95,000 RON. Depending on the minimum wage selected, the calculator applies CAS and CASS threshold brackets, then computes the 10% income tax on the remaining taxable amount.
This gives you a realistic estimate for:
- Total tax burden
- Take-home after taxes
- Effective tax rate
Common mistakes PFA users make
- Using gross revenue as taxable base instead of net income.
- Ignoring contribution thresholds until year-end.
- Not updating assumptions when the minimum wage changes.
- Forgetting that legal exceptions may apply to specific activities.
FAQ
Is this calculator taxe PFA 2025 official?
No. It is an educational calculator built for estimation and planning.
Does it replace an accountant?
No. For final filing values, use official guidance and consult a qualified accountant or tax advisor.
Can I use it for future years?
Yes. Update the minimum wage input and verify thresholds according to the latest tax rules.