Impozit pe venit, CAS și CASS în 2026: Clarificări de la o șefă din Ministerul Finanțelor - StartupCafe

A recent article in Consultant fiscal features clarifications from a Ministry of Finance official regarding income tax and mandatory social contributions starting in 2026. Key points include the retention of a 10% dividend tax for interim financial statements in 2025, the inclusion of interest income in the CASS calculation, and the treatment of non-paid dividends in CASS assessments. Additionally, the article discusses the tax-free allowance of 300 lei per month for employees, applicable even during medical leave, and the expansion of the CASS tax base to include rental income from short-term leases. The article also outlines the contributions owed for long-term rental income and the cumulative effect of different income types on CASS calculations for medical professionals.