Freelancer vs employee take-home in Romania on RON 200,000 (2026)

On a gross of RON 200,000 in Romania, a freelancer keeps the most — RON 140,130 net, RON 8,730 more than the next-best option. Here is the full breakdown at 2026 rates.

Setup	Net / year	Effective rate
Freelancer	RON 140,130	30%
Company	RON 131,400	34%
Employee	RON 117,000	42%

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Other incomes in Romania

RON 100,000 RON 120,000 RON 150,000 RON 250,000 RON 300,000 RON 400,000 RON 500,000 RON 600,000 RON 750,000

Rates: Romania 2026.1-verified, 2026. 2026 rules (Law 141/2025 + OUG 89/2025): flat 10% income tax; dividends taxed at 16% (raised from 10%). Company can be a micro-enterprise (1% of turnover, no expense deduction — needs ≤€100k turnover and ≥1 employee, not enforced here) or standard (16% on profit). PFA freelancer contributions are stepped: pension (CAS) is a lump at 12/24 minimum wages, health (CASS) is floored/capped. The employee low-income personal deduction is not modelled (≈0 at professional pay). Figures are estimates from a deterministic engine — not tax advice.