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PFA Calculator — Norma de Venit, 2026
Norma de venit is a fixed annual amount, set by ANAF/DGRFP by activity and county — we don't calculate it for you, you look it up in the published table for your activity and enter it below.
The legal framework
Norma de venit is regulated by Codul Fiscal, Art. 69¹-69², as an alternative to the actual income system for certain independent activities. Instead of declaring your actual income, you pay tax on a fixed annual amount (the "norma"), set by each Regional General Directorate of Public Finances (DGRFP), varying by activity (CAEN code) and by county.
Who can use norma de venit
Only activities on the list published annually by the DGRFP — typically trades and services with relatively predictable income (hairdressing, shoemaking, tutoring, taxi driving, etc.). Not every PFA can opt for this system.
The EUR 25,000 threshold
If annual gross income received exceeds the equivalent of EUR 25,000 (at the BNR exchange rate from the end of the previous year), you must switch to the actual income system starting the following fiscal year, regardless of activity.
The difference from the actual income system
The advantage is simplicity — you don't track expenses, you pay on a fixed amount no matter how much you actually earn above it. The downside: if you have a weaker year, you still pay on the norma, not on your actual, lower income.
