← All calculators · Individuals
Agricultural Income Calculator, 2026
For crop growing, animal breeding, forestry, or fish farming. Check whether you are exempt from tax and how much CASS you owe — the exact tax amount depends on your county's income norm.
Tax-free thresholds (Art. 105 Cod fiscal)
Below these thresholds, agricultural activity is completely exempt from tax — only the area or number of heads above the threshold is taxed based on the income norm. Crops: cereals 2 ha, potatoes and sugar beet 2 ha, field vegetables 0.5 ha, vegetables in protected spaces 0.2 ha, fruit-bearing trees 1.5 ha, fruit-bearing vineyard 1 ha. Animals: cows 2 head, sheep 50, goats 25, pigs for fattening 6, bee colonies 75, poultry 100. Natural pastures and meadows used as such, plus uncultivated land, are always exempt. People with severe or pronounced disability are completely exempt, regardless of area.
Income norm vs. real system
The crops and animals in the table above are taxed mandatorily based on the income norm — a fixed amount per hectare or per head of animal, set annually by each county, owed even if you cannot prove the sale of the produce. Everything else (other crops/animals, or the same products sold processed rather than in their natural state) is taxed under the real system, with bookkeeping, as with independent activities. Forestry (over 20 m³ of wood/year from your own forest) and fish farming are always taxed under the real system, never based on a norm.
CASS
10% CASS is owed only if your agricultural income, combined with other income from the same extended category (royalties, rentals, dividends, interest, investments — Art. 170 para. 4), exceeds 6 gross national minimum wages, at the value from 1 January 2026 (4,050 lei). The calculation base is by bracket: 6, 12, or 24 minimum wages. CAS (pension) is never owed on this type of income. If you already have salary, a pension, or another insured source, check your exemption (Art. 154) before assuming you still owe CASS separately.
