Rental income tax calculator: tax and CASS
Află instant cât plătești la ANAF pentru veniturile din chirii: impozit pe venit 10% (după cota forfetară de 20%) plus CASS pe plafoane. Pentru Declarația Unică, în lei și euro la cursul BNR.
Free result
Tax, CASS and the indicative annual total.
The basis, rechecking and limitations of the calculation
- Rule or data
- The Tax Code, CASS thresholds and the minimum wage used for 2026.
- When we check again
- Check again at the start of each tax year and before filing the return.
- What may vary
- Other passive income and the threshold applicable to the individual.
Default: 12. Enter fewer if the property was let for only part of the year.
How rental income is taxed in 2026
Individuals receiving rental income (granting the use of assets) pay income tax of 10%, applied to net income. Net income is calculated by deducting a flat-rate expense allowance of 20% from gross rent, automatically recognised without documents. In practice, income tax amounts to 8% of the gross rent received.
When you also owe CASS
If annual net passive income reaches the threshold of 6 minimum wages (24,300 lei in 2026), you also owe CASS, calculated as 10% of a fixed threshold: 6, 12 or 24 minimum wages, depending on income. Other passive income (dividends, interest) is included for CASS, which is payable even if you are employed. The thresholds use the minimum wage in force on 1 January.
The Single Tax Return and the deadline
Tax and CASS are declared and paid through the Single Tax Return (form 212), filed online by 25 May of the following year. The tenancy agreement must be registered with ANAF within 30 days of signing. The figures in this calculator are indicative; check them with ANAF or an accountant for your circumstances.
Frequently asked questions
How much is rental income tax in 2026?
Income tax is 10%, applied to net income. Net income = gross rent minus a flat-rate expense allowance of 20%. In practice, income tax amounts to 8% of the gross rent received.
Does the 20% flat-rate allowance still apply?
Yes. A 20% flat-rate expense allowance is automatically deducted from gross income (rent received), without supporting documents. The 10% tax applies to the remaining 80%.
When do I pay CASS on rental income?
If annual net passive income reaches the threshold of 6 minimum wages (24,300 lei in 2026), you owe CASS on a fixed threshold: 2,430 lei at 6 wages, 4,860 lei at 12 wages (over 48,600 lei) and 9,720 lei at 24 wages (over 97,200 lei). Below the 6-wage threshold, you do not owe CASS (unless you opt to pay it).
Do I pay CASS on rent if I am already employed?
Yes. Since 2024, CASS on rental income has been payable on the threshold even if you are employed and already pay CASS on your salary. It is calculated separately on non-salary income.
Is other passive income included for CASS?
Yes. The CASS threshold is assessed against total passive income for the year: rent, dividends, interest, investment gains, etc. The calculator estimates CASS on rent alone; if you have other passive income, you may reach a higher threshold.
How and by when do I declare rental income?
Through the Single Tax Return (form 212), filed online in SPV or on ghiseul.ro by 25 May of the following year. Tax and CASS are also payable by that date.
Do I have to register the tenancy agreement?
Yes. The tenancy agreement must be registered with ANAF within 30 days of signing (or amendment). Registration also gives you an enforceable instrument in the event of non-payment.