2022 Costinesti tax calculator: rooms rented to tourists (sole traders — assessed income)

This tax calculator applies to tourist room rental income for the year 2022 and the town of Costinesti, for sole traders (PFA), individual enterprises (II) and family enterprises eligible for assessed-income taxation.

Year

2024 2023 2022

Town

Navodari Mamaia (CT) Constanta Eforie Costinesti Olimp Mangalia Vama Veche

Income tax (10%)

323,42 RON

Calculated assessed income

3.234,17 RON

Additional deductions

Apart from increases, tax reductions cannot be combined. If you qualify for several reductions, only the largest applies.

-40%

40% reduction in annual assessed income for taxpayers employed full-time under the Labour Code

-50%

50% reduction in annual assessed income for full-time school and university students

-30%

30% reduction in annual assessed income for male taxpayers aged 60–65 and female taxpayers aged 55–60

-50%

50% reduction in annual assessed income for taxpayers working independently in a trade: men over 65 and women over 60

-20%

20% reduction in annual assessed income for taxpayers who perform work, provide services or make products using their own materials

-15%

15% reduction in annual assessed income for people working in rented premises and providers using the customer's materials

20%

20% increase in annual assessed income for activities carried out with employees

Assessed income

County CT	County capital	Municipiu	Oras	Sat/Comuna
1-4 rooms	106.380 RON	86.250 RON	86.250 RON	77.620 RON
5-10 rooms	178.250 RON	149.500 RON	149.500 RON	92.000 RON
11-20 rooms	238.620 RON	192.620 RON	192.620 RON	113.540 RON
21-... rooms	345.000 RON	299.000 RON	299.000 RON	178.250 RON