Personal Tax Deduction

Understand your personal tax deduction based on your gross salary and dependents

Personal Deduction for Gross Salary in Romania: Everything You Need to Know

The personal deduction is a tax benefit offered to employees in Romania, which reduces the taxable base of salary income. This advantage is applied depending on the gross salary and the employee's family situation.

What is the personal deduction?

The personal deduction is an amount deductible from the gross income, before applying the income tax. It varies depending on:

  • →
    Monthly gross income

    The lower the gross salary, the higher the personal deduction.

  • →
    Number of dependents

    Employees with more children or dependents benefit from higher deductions.

Personal Deduction Table

Monthly gross income

4050 - 4050 RON

Number of dependents

0

20%

1

25%

2

30%

3

35%

>=4

45%

Monthly gross income

4051 - 4100 RON

Number of dependents

0

19.5%

1

24.5%

2

29.5%

3

34.5%

>=4

44.5%

Monthly gross income

4101 - 4150 RON

Number of dependents

0

19%

1

24%

2

29%

3

34%

>=4

44%

Monthly gross income

4151 - 4200 RON

Number of dependents

0

18.5%

1

23.5%

2

28.5%

3

33.5%

>=4

43.5%

Monthly gross income

4201 - 4250 RON

Number of dependents

0

18%

1

23%

2

28%

3

33%

>=4

43%

Monthly gross income

4251 - 4300 RON

Number of dependents

0

17.5%

1

22.5%

2

27.5%

3

32.5%

>=4

42.5%

Monthly gross income

4301 - 4350 RON

Number of dependents

0

17%

1

22%

2

27%

3

32%

>=4

42%

Monthly gross income

4351 - 4400 RON

Number of dependents

0

16.5%

1

21.5%

2

26.5%

3

31.5%

>=4

41.5%

Monthly gross income

4401 - 4450 RON

Number of dependents

0

16%

1

21%

2

26%

3

31%

>=4

41%

Monthly gross income

4451 - 4500 RON

Number of dependents

0

15.5%

1

20.5%

2

25.5%

3

30.5%

>=4

40.5%

Monthly gross income

4501 - 4550 RON

Number of dependents

0

15%

1

20%

2

25%

3

30%

>=4

40%

Monthly gross income

4551 - 4600 RON

Number of dependents

0

14.5%

1

19.5%

2

24.5%

3

29.5%

>=4

39.5%

Monthly gross income

4601 - 4650 RON

Number of dependents

0

14%

1

19%

2

24%

3

29%

>=4

39%

Monthly gross income

4651 - 4700 RON

Number of dependents

0

13.5%

1

18.5%

2

23.5%

3

28.5%

>=4

38.5%

Monthly gross income

4701 - 4750 RON

Number of dependents

0

13%

1

18%

2

23%

3

28%

>=4

38%

Monthly gross income

4751 - 4800 RON

Number of dependents

0

12.5%

1

17.5%

2

22.5%

3

27.5%

>=4

37.5%

Monthly gross income

4801 - 4850 RON

Number of dependents

0

12%

1

17%

2

22%

3

27%

>=4

37%

Monthly gross income

4851 - 4900 RON

Number of dependents

0

11.5%

1

16.5%

2

21.5%

3

26.5%

>=4

36.5%

Monthly gross income

4901 - 4950 RON

Number of dependents

0

11%

1

16%

2

21%

3

26%

>=4

36%

Monthly gross income

4951 - 5000 RON

Number of dependents

0

10.5%

1

15.5%

2

20.5%

3

25.5%

>=4

35.5%

Monthly gross income

5001 - 5050 RON

Number of dependents

0

10%

1

15%

2

20%

3

25%

>=4

35%

Monthly gross income

5051 - 5100 RON

Number of dependents

0

9.5%

1

14.5%

2

19.5%

3

24.5%

>=4

34.5%

Monthly gross income

5101 - 5150 RON

Number of dependents

0

9%

1

14%

2

19%

3

24%

>=4

34%

Monthly gross income

5151 - 5200 RON

Number of dependents

0

8.5%

1

13.5%

2

18.5%

3

23.5%

>=4

33.5%

Monthly gross income

5201 - 5250 RON

Number of dependents

0

8%

1

13%

2

18%

3

23%

>=4

33%

Monthly gross income

5251 - 5300 RON

Number of dependents

0

7.5%

1

12.5%

2

17.5%

3

22.5%

>=4

32.5%

Monthly gross income

5301 - 5350 RON

Number of dependents

0

7%

1

12%

2

17%

3

22%

>=4

32%

Monthly gross income

5351 - 5400 RON

Number of dependents

0

6.5%

1

11.5%

2

16.5%

3

21.5%

>=4

31.5%

Monthly gross income

5401 - 5450 RON

Number of dependents

0

6%

1

11%

2

16%

3

21%

>=4

31%

Monthly gross income

5451 - 5500 RON

Number of dependents

0

5.5%

1

10.5%

2

15.5%

3

20.5%

>=4

30.5%

Monthly gross income

5501 - 5550 RON

Number of dependents

0

5%

1

10%

2

15%

3

20%

>=4

30%

Monthly gross income

5551 - 5600 RON

Number of dependents

0

4.5%

1

9.5%

2

14.5%

3

19.5%

>=4

29.5%

Monthly gross income

5601 - 5650 RON

Number of dependents

0

4%

1

9%

2

14%

3

19%

>=4

29%

Monthly gross income

5651 - 5700 RON

Number of dependents

0

3.5%

1

8.5%

2

13.5%

3

18.5%

>=4

28.5%

Monthly gross income

5701 - 5750 RON

Number of dependents

0

3%

1

8%

2

13%

3

18%

>=4

28%

Monthly gross income

5751 - 5800 RON

Number of dependents

0

2.5%

1

7.5%

2

12.5%

3

17.5%

>=4

27.5%

Monthly gross income

5801 - 5850 RON

Number of dependents

0

2%

1

7%

2

12%

3

17%

>=4

27%

Monthly gross income

5851 - 5900 RON

Number of dependents

0

1.5%

1

6.5%

2

11.5%

3

16.5%

>=4

26.5%

Monthly gross income

5901 - 5950 RON

Number of dependents

0

1%

1

6%

2

11%

3

16%

>=4

26%

Monthly gross income

5951 - 6000 RON

Number of dependents

0

0.5%

1

5.5%

2

10.5%

3

15.5%

>=4

25.5%

Monthly gross income

6001 - 6050 RON

Number of dependents

0

0%

1

5%

2

10%

3

15%

>=4

25%