Short-term rentals
Taxe PFA II 2022
Mamaia (Ct)

2022 Mamaia (Ct) 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 Mamaia Ct, for sole traders (PFA), individual enterprises (II) and family enterprises eligible for assessed-income taxation.

Year
2024 2023 2022


Calculated separately for each distinct accommodation unit
Assessed income is divided by the number of months. Months with no more than 15 rental days count as 0.5.
Income tax (10%)
443,25 RON
Calculated assessed income
4.432,5 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