Cum se calculează taxele pentru pensiile mai mari de 3.000 de lei. Cât se reține din pensie pentru CASS și impozit

In Romania, pensions over 3,000 lei are subject to health contributions and income tax, calculated only on the amount exceeding this threshold. The health contribution is 10%, followed by a 10% income tax on the remaining amount after the health contribution is deducted. For pensions up to 3,000 lei, no taxes apply. The calculation process involves determining the excess amount, calculating the health contribution, and then the taxable income before applying the income tax. Special rules apply for pensioners with disabilities, who may be exempt from income tax but still owe health contributions on amounts exceeding 3,000 lei. The current tax rules are valid until December 31, 2027.