Check CAS and CASS for annual income

Estimate contributions for self-employment, copyright and passive income using 2026 thresholds.

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An active Professional or Business plan is required for this activity.

Mandatory CAS does not disappear if you are employed. Copyright has its own salary and pension exceptions, which do not automatically exempt PFA, rent or dividends.

Contributions already withheld/paid are not deducted from the estimate. Foreign income, copyright under actual income assessment, tourist accommodation and foreign social insurance require separate checks.

Enter income and contribution exceptions

In Tools → Tax calculator → Penalties, CAS/CASS and deductibility, choose CAS / CASS and income type. Enter annual amounts using the appropriate base for the category.
For PFA/professional activity, enter gross income and deductible expenses. For ordinary rent, enter gross income; for dividends and interest, enter the amount after withheld tax. For agricultural activity, enter verified taxable standard income after tax-free limits.
Enter other income included in combined passive CASS and, where applicable, additional net income subject to CAS. Confirm only documented exceptions and calculate.
Check CAS, self-employment CASS and passive-income CASS separately. For income tax and personal net income, use Simple calculator or Advanced calculator.

Calculating the result

Minimum CAS 2026 = 25% × RON 48,600 from RON 48,600 of relevant combined income, or 25% × RON 97,200 from RON 97,200. Below the first threshold, CAS is optional with the statutory minimum base.
PFA CASS = 10% × net income, capped at RON 29,160. For positive income below RON 24,300, CASS is topped up to RON 2,430 unless a statutory exception applies.
Passive CASS = 0 below RON 24,300 of relevant combined income; RON 2,430 from RON 24,300; RON 4,860 from RON 48,600; RON 9,720 from RON 97,200. Ordinary rent: net taxable income = gross × 80%. Copyright with flat-rate deduction: net taxable income = gross × 60%.

Practical example

Ion Popescu has self-employment income and dividends. He enters the two categories separately and compares CAS, self-employment CASS and passive-income CASS before preparing the return.

Frequently asked questions and solutions

You have a salary, but PFA CASS appears?

Salary may remove the top-up to the minimum of 6 minimum wages if conditions are met; it does not remove the contribution on PFA income.

Income type changed and fields cleared?

Enter the new category's base. A gross rental amount cannot automatically be reused as a net dividend.