Rent and dividend tax calculator
How the public tool works out the income tax on rent, the dividend tax and CASS for an individual, and what it leaves out.
What it does
The public page /calculator-impozit-chirie-dividende shows an individual without a sole-trader business the tax and CASS owed on one year's rent, dividends and interest, what they pay with the Declarația unică (D212), and by when.
No account is needed. The calculation runs in the browser; nothing you type reaches the server.
What you enter
- The year you received the income: 2025 or 2026.
- The rent collected in the year, in lei, and whether the tenant is a company that withholds the tax.
- The gross dividends received in the year.
- The gross interest from Romanian banks.
How it is calculated
Rent
- Net income = rent − a flat 20% for expenses (Fiscal Code art. 84).
- 10% tax on the net income (art. 123(2)), paid with the D212.
- If the tenant is a company, it withholds the tax on every payment (art. 84^1). You do not pay it again, but the net income still counts for CASS.
Dividends and interest
- Dividend tax is withheld at source by the paying company: 10% for 2025 distributions, 16% from 1 January 2026 (art. 97, Law 141/2025).
- Interest tax, 10%, is withheld by the bank.
- The calculator shows both as "withheld by the payer"; they are not paid with the D212 but count for CASS.
CASS
- Net rent, dividends and interest are added up.
- If the total reaches 6 minimum wages, CASS is 10% of a fixed base of 6, 12 or 24 minimum wages, depending on the threshold reached (art. 170(2)).
- The minimum wage is the one in force on 1 January of the income year: 4,050 lei for 2025 and 2026.
Deadline
- 25 May of the following year (art. 122(3)). If that is a non-working day, the deadline moves to the next working day.
What it leaves out
- Foreign income and the foreign tax credit.
- Gains from shares and crypto. Calculate those in the app, under Declarația unică.
- Short-term room letting, which has its own rules from 2026.
- On-time payment discounts, and being already insured for health through another income.
The result is an indicative estimate and does not replace an accountant or a tax adviser.
How the rules are maintained
The calculator has no rates of its own. Rent and CASS come from the D212 engine in @brivio/tax-ro (d212-pf.ts), the same one that produces the declaration in the app. The dividend tax and the minimum wage come from dividend.ts. When a law changes, it is updated there and the calculator picks it up.
The 2026 rates were checked against the text of Law 239/2025 (art. XII points 12–16 and art. XIII).