Freelancer vs employee take-home in Romania on RON 300,000 (2026)

On a gross of RON 300,000 in Romania, a freelancer keeps the most — RON 221,886 net, RON 19,926 more than the next-best option. Here is the full breakdown at 2026 rates.

Setup	Net / year	Effective rate
Freelancer	RON 221,886	26%
Company	RON 201,960	33%
Employee	RON 175,500	42%

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Other incomes in Romania

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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.