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The calculator covers one constant central tax principal, without partial payments, suspension, instalment arrangements, insolvency or judicially established tax evasion. It does not calculate additional charges on fines or other additional charges. Accepted dates are between 2016 and 2026.
Calculate additional charges through payment date
- In Tools → Tax calculator → Penalties, CAS/CASS and deductibility, choose Penalties and interest. Enter principal, statutory due date and full payment date.
- Choose ordinary late payment or non-declaration. Confirm the obligation falls within the ordinary case. Select the 75% reduction for non-declaration only after the tax authority confirms conditions are met.
- Calculate and check days, interest, penalty and total. Compare the result with the decision and tax records before payment.
Calculating the result
- Interest = principal in RON × 0.0002 × calendar days from the day after the due date through settlement date inclusive. Ordinary penalty = principal in RON × 0.0001 × the same days.
- Non-declaration penalty = the lower of principal in RON × 0.0008 × days and principal. No ordinary penalty is added. With the statutory 75% reduction, the capped non-declaration penalty is multiplied by 25%; interest remains payable in full.
Related resources
Practical example
Principal RON 10,000, due 31 January 2026 and paid in full on 2 March 2026 means 30 days: interest RON 60, ordinary penalty RON 30, total RON 10,090.
Frequently asked questions and solutions
Partial payments or a special procedure?
Check periods and remaining principal separately with the accountant. Do not enter the initial principal for the whole period.
Non-declaration penalty below RON 50?
Check the statutory rule on the tax authority not assessing it; a mathematical estimate does not replace the ANAF decision.