2024 tax calculator: rooms rented to tourists (sole traders — assessed income)

This tax calculator applies to tourist room rental income for the year 2024, 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%)

0 RON

Calculated assessed income

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	117.000 RON	95.000 RON	95.000 RON	86.000 RON
5-10 rooms	197.000 RON	165.000 RON	165.000 RON	102.000 RON
11-20 rooms	265.000 RON	213.000 RON	213.000 RON	125.000 RON
21-... rooms	382.000 RON	331.000 RON	331.000 RON	198.000 RON