Short-term rentals
Taxe PFA II 2024
Costinesti

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

This tax calculator applies to tourist room rental income for the year 2024 and the town of Costinesti, 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%)
358,33 RON
Calculated assessed income
3.583,33 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