How is the personal deduction calculated in 2026 and who benefits?
Quick answer
- 1. The personal deduction lowers the taxable base on which the 10% tax applies.
- 2. Its value depends on gross salary and the number of dependents.
- 3. An employee whose income is below the legal threshold benefits.
- 4. There is also a supplementary personal deduction for certain categories.
- 5. The values were adjusted in 2026 (roughly ~300 lei in the first half and ~200 lei in the second).
What the law says
- The personal deduction applies to the taxable base, before the 10% tax.
- Its amount depends on gross income and the number of dependents.
- It is granted only up to a certain income threshold set by the Fiscal Code.
- For young people and other categories a supplementary personal deduction may exist.
- The 2026 figures are indicative (~300 lei, then ~200 lei) and should be confirmed with the rates in force.
Practical examples
- Example: an employee with no dependents, below the income threshold, gets a deduction of roughly 300 lei in the first half of the year.
- Example: an employee with one dependent has a larger deduction, which lowers the taxable base.
- Example: after the mid-year adjustment, the indicative deduction drops toward ~200 lei for the same profile.
Common mistakes
- Granting the personal deduction above the income threshold where it no longer applies.
- Ignoring dependents and computing a smaller deduction than the real one.
- Forgetting the supplementary personal deduction for the categories that qualify.
- Using the first-half values after they were adjusted mid-year.
How 4softhr helps
- 4softhr keeps track of the dependents declared by the employee, as pre-payroll data.
- It prepares the elements needed to apply the deduction (income, dependents) for the accountant.
- It generates payslips where the deduction appears separately from withholdings.
- It exports the updated data for the accountant and for Declaration 112.
- It integrates with 4conta from the 4b2b ecosystem, which applies the exact deduction in the tax calculation.