Calculator Impozite nr. 1/1994
pentru impozitul pe salarii aferent veniturilor realizate începând cu luna iulie 1994
prezumat în vigoare
Textul nu are o structură pe articole recunoscută și este afișat ca atare.
I. Tabelul impozitului calculat la fiecare suta de lei
- lei -
Venit lunar impozabil
Impozit lunar
Venit lunar impozabil
Impozit lunar
Venit lunar impozabil
Impozit lunar
Venit lunar impozabil
Impozit lunar
Venit lunar impozabil
Impozit lunar
100
5
800
290
600
1.129
400
2.138
200
3.182
200
10
900
295
700
1.146
500
2.156
300
3.200
300
15
6.000
300
800
1.163
600
2.174
400
3.218
400
20
100
308
900
1.180
700
2.192
500
3.236
500
25
200
316
12.000
1.197
800
2.210
600
3.254
600
30
300
324
100
1.214
900
2.228
700
3.272
700
35
400
332
200
1.231
18.000
2.246
800
3.290
800
40
500
340
300
1.248
100
2.264
900
3.308
900
45
600
348
400
1.265
200
2.282
24.000
3.326
1.000
50
700
362
500
1.282
300
2.300
00
3.344
100
55
800
376
600
1.299
400
2.318
00
3.362
200
60
900
390
700
1.316
500
2.336
00
3.380
300
65
7.000
404
800
1.333
600
2.354
00
3.398
400
70
100
418
900
1.350
700
2.372
00
3.416
500
75
200
432
13.000
1.367
800
2.390
00
3.434
600
80
300
446
100
1.384
900
2.408
00
3.453
700
85
400
460
200
1.401
19.000
2.426
00
3.472
800
90
500
474
300
1.418
100
2.444
00
3.491
900
95
600
488
400
1.435
200
2.462
25.000
3.510
2.000
100
700
502
500
1.452
300
2.480
00
3.529
100
105
800
516
600
1.469
400
2.498
00
3.548
200
110
900
530
700
1.486
500
2.516
00
3.567
300
115
8.000
544
800
1.503
600
2.534
00
3.586
400
120
100
558
900
1.520
700
2.552
00
3.605
500
125
200
572
14.000
1.537
800
2.570
00
3.624
600
130
300
586
100
1.554
900
2.588
00
3.643
700
135
400
600
200
1.571
20.000
2.606
00
3.662
800
140
500
614
300
1.588
100
2.624
00
3.681
900
145
600
628
400
1.605
200
2.642
26.000
3.700
3.000
150
700
642
500
1.622
300
2.660
00
3.719
100
155
800
656
600
1.639
400
2.678
00
3.738
200
160
900
670
700
1.656
500
2.696
00
3.757
300
165
9.000
687
800
1.673
600
2.714
00
3.776
400
170
100
704
900
1.690
700
2.732
00
3.795
500
175
200
721
15.000
1.707
800
2.750
00
3.814
600
180
300
738
100
1.724
900
2.768
00
3.833
700
185
400
755
200
1.742
21.000
2.786
00
3.852
800
190
500
772
300
1.760
100
2.804
00
3.871
900
195
600
789
400
1.778
200
2.822
27.000
3.890
4.000
200
700
806
500
1.796
300
2.840
00
3.909
100
205
800
823
600
1.814
400
2.858
00
3.928
200
210
900
840
700
1.832
500
2.876
00
3.947
300
215
10.000
857
800
1.850
600
2.894
00
3.966
400
220
100
874
900
1.868
700
2.912
00
3.985
500
225
200
891
16.000
1.886
800
2.930
00
4.004
600
230
300
908
100
1.904
900
2.948
00
4.023
700
235
400
925
200
1.922
22.000
2.966
00
4.042
800
240
500
942
300
1.940
100
2.984
00
4.061
900
245
600
959
400
1.958
200
3.002
28.000
4.080
5.000
250
700
976
500
1.976
300
3.020
00
4.099
100
255
800
993
600
1.994
400
3.038
00
4.118
200
260
900
1.010
700
2.012
500
3.056
00
4.137
300
265
11.000
1.027
800
2.030
600
3.074
00
4.156
400
270
100
1.044
900
2.048
700
3.092
00
4.175
500
275
200
1.061
17.000
2.066
800
3.110
00
4.194
600
280
300
1.078
100
2.084
900
3.128
00
4.213
700
285
400
1.095
200
2.102
23.000
3.146
00
4.232
500
1.112
300
2.120
100
3.164
00
4.251
29.000
4.270
200
5.448
500
6.693
800
7.953
54.000
9.193
100
4.289
300
5.467
600
6.713
900
7.973
100
9.213
200
4.308
400
5.486
700
6.733
48.000
7.993
200
9.233
300
4.327
500
5.505
800
6.753
100
8.013
300
9.253
400
4.346
600
5.524
900
6.773
200
8.033
400
9.273
500
4.365
700
5.543
42.000
6.793
300
8.053
500
9.293
600
4.384
800
5.562
100
6.813
400
8.073
600
9.313
700
4.403
900
5.581
200
6.833
500
8.093
700
9.333
800
4.422
36.000
5.600
300
6.853
600
8.113
800
9.353
900
4.441
100
5.619
400
6.873
700
8.133
900
9.373
30.000
4.460
200
5.638
500
6.893
800
8.153
55.000
9.393
100
4.479
300
5.657
600
6.913
900
8.173
100
9.413
200
4.498
400
5.676
700
6.933
49.000
8.193
200
9.433
300
4.517
500
5.695
800
6.953
100
8.213
300
9.453
400
4.536
600
5.714
900
6.973
200
8.233
400
9.473
500
4.555
700
5.733
43.000
6.993
300
8.253
500
9.493
600
4.574
800
5.753
100
7.013
400
8.273
600
9.513
700
4.593
900
5.773
200
7.033
500
8.293
700
9.533
800
4.612
37.000
5.793
300
7.053
600
8.313
800
9.553
900
4.631
100
5.813
400
7.073
700
8.333
900
9.573
31 000
4.650
200
5.833
500
7.093
800
8.353
56.000
9.593
100
4.669
300
5.853
600
7.113
900
8.373
100
9.613
200
4.688
400
5.873
700
7.133
50.000
8.393
200
9.633
300
4.707
500
5.893
800
7.153
100
8.413
300
9.653
400
4.726
600
5.913
900
7.173
200
8.433
400
9.673
500
4.745
700
5.933
44.000
7.193
300
8.453
500
9.693
600
4.764
800
5.953
100
7.213
400
8.473
600
9.713
700
4.783
900
5.973
200
7.233
500
8.493
700
9.733
800
4.802
38.000
5.993
300
7.253
600
8.513
800
9.753
900
4.821
100
6.013
400
7.273
700
8.533
900
9.773
32.000
4.840
200
6.033
500
7.293
800
8.553
57.000
9.793
100
4.859
300
6.053
600
7.313
900
8.573
100
9.813
200
4.878
400
6.073
700
7.333
51.000
8.593
200
9.833
300
4.897
500
6.093
800
7.353
100
8.613
300
9.853
400
4.916
600
6.113
900
7.373
200
8.633
400
9.873
500
4.935
700
6.133
45.000
7.393
300
8.653
500
9.893
600
4.954
800
6.153
100
7.413
400
8.673
600
9.913
700
4.973
900
6.173
200
7.433
500
8.693
700
9.933
800
4.992
39.000
6.193
300
7.453
600
8.713
800
9.953
900
5.011
100
6.213
400
7.473
700
8.733
900
9.973
33.000
5.030
200
6.233
500
7.493
800
8.753
58.000
9.993
100
5.049
300
6.253
600
7.513
900
8.773
100
10.013
200
5.068
400
6.273
700
7.533
52.000
8.793
200
10.033
300
5.087
500
6.293
800
7.553
100
8.813
300
10.053
400
5.106
600
6.313
900
7.573
200
8.833
400
10.073
500
5.125
700
6.333
46.000
7.593
300
8.853
500
10.093
600
5.144
800
6.353
100
7.613
400
8.873
600
10.113
700
5.163
900
6.373
200
7.633
500
8.893
700
10.133
800
5.182
40.000
6.393
300
7.653
600
8.913
800
10.153
900
5.201
100
6.413
400
7.673
700
8.933
900
10.173
34.000
5.220
200
6.433
500
7.693
800
8.953
59.000
10.193
100
5.239
300
6.453
600
7.713
900
8.973
100
10.213
200
5.258
400
6.473
700
7.733
53.000
8.993
200
10.233
300
5.277
500
6.493
800
7.753
100
9.013
300
10.253
400
5.296
600
6.513
900
7.773
200
9.033
400
10.273
500
5.315
700
6.533
47.000
7.793
300
9.053
500
10.293
600
5.334
800
6.553
100
7.813
400
9.073
600
10.313
700
5.353
900
6.573
200
7.833
500
9.093
700
10.333
800
5.372
41.000
6.593
300
7.853
600
9.113
800
10.353
900
5.391
100
6.613
400
7.873
700
9.133
900
10.373
35.000
5.410
200
6.633
500
7.893
800
9.153
60.000
10.393
100
5.429
300
6.653
600
7.913
900
9.173
100
10.413
400
6.673
700
7.933
200
10.433
300
10.453
400
11.717
300
12.956
600
14.279
800
15.581
400
10.473
500
11.738
400
12.977
700
14.300
900
15.602
500
10.493
600
11.759
500
12.998
800
14.321
85.000
15.623
600
10.513
700
11.780
600
13.019
900
14.342
100
15.644
700
10.533
800
11.801
700
13.040
79.000
14.363
200
15.665
800
10.553
900
11.822
800
13.061
100
14.384
300
15.686
900
10.573
67.000
11.843
900
13.082
200
14.405
400
15.707
61.000
10.593
100
11.864
73.000
13.103
300
14.426
500
15.728
100
10.613
200
11.885
100
13.124
400
14.447
600
15.749
200
10.633
300
11.906
200
13.145
500
14.468
700
15.770
300
10.653
400
11.927
300
13.166
600
14.489
800
15.791
400
10.673
500
11.948
400
13.187
700
14.510
900
15.812
500
10.693
600
11.969
500
13.208
800
14.531
86.000
15.833
600
10.713
700
11.990
600
13.229
900
14.552
100
15.854
700
10.733
800
12.011
700
13.250
80.000
14.573
200
15.875
800
10.753
900
12.032
800
13.271
100
14.594
300
15.896
900
10.773
68.000
12.053
900
13.292
200
14.615
400
15.917
62.000
10.793
100
12.074
74.000
13.313
300
14.636
500
15.938
100
10.814
200
12.095
100
13.334
400
14.657
600
15.960
200
10.835
300
12.116
200
13.355
500
14.678
700
15.982
300
10.856
400
12.137
300
13.376
600
14.699
800
16.004
400
10.877
500
12.158
400
13.397
700
14.720
900
16.026
500
10.898
600
12.179
500
13.418
800
14.741
87.000
16.048
600
10.919
700
12.200
600
13.439
900
14.762
100
16.070
700
10.940
800
12.221
700
13.460
81.000
14.783
200
16.092
800
10.961
900
12.242
800
13.481
100
14.804
300
16.114
900
10.982
69.000
12.263
900
13.502
200
14.825
400
16.136
63.000
11.003
100
12.284
75.000
13.523
300
14.846
500
16.158
100
11.024
200
12.305
100
13.544
400
14.867
600
16.180
200
11.045
300
12.326
200
13.565
500
14.888
700
16.202
300
11.066
400
12.347
300
13.586
600
14.909
800
16.224
400
11.087
500
12.368
400
13.607
700
14.930
900
16.246
500
11.108
600
12.389
500
13.628
800
14.951
88.000
16.268
600
11.129
700
12.410
600
13.649
900
14.972
100
16.290
700
11.150
800
12.431
700
13.670
82.000
14.993
200
16.312
800
11.171
900
12.452
800
13.691
100
15.014
300
16.334
900
11.192
70.000
12.473
900
13.712
200
15.035
400
16.356
64.000
11.213
100
12.494
76.000
13.733
300
15.056
500
16.378
100
11.234
200
12.515
100
13.754
400
15.077
600
16.400
200
11.255
300
12.536
200
13.775
500
15.098
700
16.422
300
11.276
400
12.557
300
13.796
600
15.119
800
16.444
400
11.297
500
12.578
400
13.817
700
15.140
900
16.466
500
11.318
600
12.599
500
13.838
800
15.161
89.000
16.488
600
11.339
700
12.620
600
13.859
900
15.182
100
16.510
700
11.360
800
12.641
700
13.880
83.000
15.203
200
16.532
800
11.381
900
12.662
800
13.901
100
15.224
300
16.554
900
11.402
71.000
12.683
900
13.922
200
15.245
400
16.576
65.000
11.423
100
12.704
77.000
13.943
300
15.266
500
16.598
100
11.444
200
12.725
100
13.964
400
15.287
600
16.620
200
11.465
300
12.746
200
13.985
500
15.308
700
16.642
300
11.486
400
12.767
300
14.006
600
15.329
800
16.664
400
11.507
500
12.788
400
14.027
700
15.350
900
16.686
500
11.528
600
12.809
500
14.048
800
15.371
90.000
16.708
600
11.549
700
12.830
600
14.069
900
15.392
100
16.730
700
11.570
800
12.851
700
14.090
84.000
15.413
200
16.752
800
11.591
900
12.872
800
14.111
100
15.434
300
16.774
900
11.612
72.000
12.893
900
14.132
200
15.455
400
16.796
66.000
11.633
100
12.914
78.000
14.153
300
15.476
500
16.818
100
11.654
200
12.935
100
14.174
400
15.497
600
16.840
200
11.675
200
14.195
500
15.518
700
16.862
300
11.696
300
14.216
600
15.539
800
16.884
400
14.237
700
15.560
900
16.906
500
14.258
91.000
16.928
300
18.314
600
19.700
800
21.064
116.000
22.428
100
16.950
400
18.336
700
19.722
900
21.086
100
22.450
200
16.972
500
18.358
800
19.744
110.000
21.108
200
22.472
300
16.994
600
18.380
900
19.766
100
21.130
300
22.494
400
17.016
700
18.402
104.000
19.788
200
21.152
400
22.516
500
17.038
800
18.424
100
19.810
300
21.174
500
22.538
600
17.060
900
18.446
200
19.832
400
21.196
600
22.560
700
17.082
98.000
18.468
300
19.854
500
21.218
700
22.582
800
17.104
100
18.490
400
19.876
600
21.240
800
22.604
900
17.126
200
18.512
500
19.898
700
21.262
900
22.626
92.000
17.148
300
18.534
600
19.920
800
21.284
117.000
22.648
100
17.170
400
18.556
700
19.942
900
21.306
100
22.670
200
17.192
500
18.578
800
19.964
111.000
21.328
200
22.692
300
17.214
600
18.600
900
19.986
100
21.350
300
22.714
400
17.236
700
18.622
105.000
20.008
200
21.372
400
22.736
500
17.258
800
18.644
100
20.030
300
21.394
500
22.758
600
17.280
900
18.666
200
20.052
400
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300
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600
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900
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100
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400
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200
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500
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300
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600
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100
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200
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400
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200
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300
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800
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300
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400
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200
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400
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400
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300
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600
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100
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400
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200
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500
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100
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300
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100
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200
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400
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200
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300
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100
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300
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400
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600
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200
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400
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300
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500
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100
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400
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200
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300
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800
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100
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400
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200
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500
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800
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100
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300
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600
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900
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100
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200
40.105
400
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700
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200
47.105
300
40.133
500
41.869
800
43.633
100
45.397
300
47.133
400
40.161
600
41.897
900
43.661
200
45.425
400
47.161
500
40.189
700
41.925
200.000
43.689
300
45.453
500
47.189
600
40.217
800
41.953
100
43.717
400
45.481
600
47.217
700
40.245
900
41.981
200
43.745
500
45.509
700
47.245
800
40.273
194.000
42.009
300
43.773
600
45.537
800
47.273
900
40.301
100
42.037
400
43.801
700
45.565
900
47.301
188.000
40.329
200
42.065
500
43.829
800
45.593
213.000
47.329
100
40.357
300
42.093
600
43.857
900
45.621
100
47.357
200
40.385
400
42.121
700
43.885
207.000
45.649
200
47.385
300
40.413
500
42.149
800
43.913
100
45.677
300
47.413
400
40.441
600
42.177
900
43.941
200
45.705
400
47.441
500
40.469
700
42.205
201.000
43.969
300
45.733
500
47.469
600
40.497
800
42.233
100
43.997
400
45.761
600
47.497
700
40.525
900
42.261
200
44.025
500
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700
47.525
800
40.553
195.000
42.289
300
44.053
600
45.817
800
47.553
900
40.581
100
42.317
400
44.081
700
45.845
900
47.581
189.000
40.609
200
42.345
500
44.109
800
45.873
214.000
47.609
100
40.637
300
42.373
600
44.137
900
45.901
100
47.637
200
40.665
400
42.401
700
44.165
208.000
45.929
200
47.665
300
40.693
500
42.429
800
44.193
100
45.957
300
47.693
400
40.721
600
42.457
900
44.221
200
45.985
400
47.721
500
40.749
700
42.485
202.000
44.249
300
46.013
500
47.749
600
40.777
800
42.513
100
44.277
400
46.041
600
47.777
700
40.805
900
42.541
200
44.305
500
46.069
700
47.805
800
40.833
196.000
42.569
300
44.333
600
46.097
800
47.833
900
40.861
100
42.597
400
44.361
700
46.125
900
47.861
190.000
40.889
200
42.625
500
44.389
800
46.153
215.000
47.889
100
40.917
300
42.653
600
44.417
900
46.181
100
47.917
200
40.945
400
42.681
700
44.445
209.000
46.209
200
47.945
300
40.973
500
42.709
800
44.473
100
46.237
300
47.973
400
41.001
600
42.737
900
44.501
200
46.265
400
48.001
500
41.029
700
42.765
203.000
44.529
300
46.293
500
48.029
600
41.057
800
42.793
100
44.557
400
46.321
600
48.057
700
41.085
900
42.821
200
44.585
500
46.349
700
48.085
800
41.113
197.000
42.849
300
44.613
600
46.377
800
48.113
900
41.141
100
42.877
400
44.641
700
46.405
900
48.141
200
42.905
500
44.669
216.000
48.169
300
49.933
600
51.697
800
53.433
241.000
55.169
100
48.197
400
49.961
700
51.725
900
53.461
100
55.197
200
48.225
500
49.989
800
51.753
235.000
53.489
200
55.225
300
48.253
600
50.017
900
51.781
100
53.517
300
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48.281 48.309
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229.000 100
51.809 51.837
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600
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900
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200
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600
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700
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50.129
300
51.893
500
53.629
700
55.365
800
48.393
100
50.157
400
51.921
600
53.657
800
55.393
900
48.421
200
50.185
500
51.949
700
53.685
900
55.421
217.000
48.449
300
50.213
600
51.977
800
53.713
242.000
55.449
100
48.477
400
50.241
700
52.005
900
53.741
100
55.477
200
48.505
500
50.269
800
52.033
236.000
53.769
200
55.505
300
48.533
600
50.297
900
52.061
100
53.797
300
55.533
400
48.561
700
50.325
230.000
52.089
200
53.825
400
55.561
500
48.589
800
50.353
100
52.117
300
53.853
500
55.589
600
48.617
900
50.381
200
52.145
400
53.881
600
55.617
700
48.645
224.000
50.409
300
52.173
500
53.909
700
55.645
800
48.673
100
50.437
400
52.201
600
53.937
800
55.673
900
48.701
200
50.465
500
52.229
700
53.965
900
55.701
218.000
48.729
300
50.493
600
52.257
800
53.993
243.000
55.729
100
48.757
400
50.521
700
52.285
900
54.021
100
55.757
200
48.785
500
50.549
800
52.313
237.000
54.049
200
55.785
300
48.813
600
50.577
900
52.341
100
54.077
300
55.813
400
48.841
700
50.605
231.000
52.369
200
54.105
400
55.841
500
48.869
800
50.633
100
52.397
300
54.133
500
55.869
600
48.897
900
50.661
200
52.425
400
54.161
600
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700
48.925
225.000
50.689
300
52.453
500
54.189
700
55.925
800
48.953
100
50.717
400
52.481
600
54.217
800
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900
48.981
200
50.745
500
52.509
700
54.245
900
55.981
219.000
49.009
300
50.773
600
52.537
800
54.273
244.000
56.009
100
49.037
400
50.801
700
52.565
900
54.301
100
56.037
200
49.065
500
50.829
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52.593
238.000
54.329
200
56.065
300
49.093
600
50.857
900
52.621
100
54.357
300
56.093
400
49.121
700
50.885
232.000
52.649
200
54.385
400
56.121
500
49.149
800
50.913
100
52.677
300
54.413
500
56.149
600
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900
50.941
200
52.705
400
54.441
600
56.177
700
49.205
226.000
50.969
300
52.733
500
54.469
700
56.205
800
49.233
100
50.997
400
52.761
600
54.497
800
56.233
900
49.261
200
51.025
500
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700
54.525
900
56.261
220.000
49.289
300
51.053
600
52.817
800
54.553
245.000
56.289
100
49.317
400
51.081
700
52.845
900
54.581
100
56.317
200
49.345
500
51.109
800
52.873
239.000
54.609
200
56.345
300
49.373
600
51.137
900
52.901
100
54.637
300
56.373
400
49.401
700
51.165
233.000
52.929
200
54.665
400
56.401
500
49.429
800
51.193
100
52.957
300
54.693
500
56.429
600
49.457
900
51.221
200
52.985
400
54.721
600
56.457
700
49.485
227.000
51.249
300
53.013
500
54.749
700
56.485
800
49.513
100
51.277
400
53.041
600
54.777
800
56.513
900
49.541
200
51.305
500
53.069
700
54.805
900
56.541
221.000
49.569
300
51.333
600
53.097
800
54.833
246.000
56.569
100
49.597
400
51.361
700
53.125
900
54.861
100
56.597
200
49.625
500
51.389
800
53.153
240.000
54.889
200
56.625
300
49.653
600
51.417
900
53.181
100
54.917
300
56.653
400
49.681
700
51.445
234.000
53.209
200
54.945
400
56.685
500
49.709
800
51.473
100
53.237
300
54.973
500
56.717
600
49.737
900
51.501
200
53.265
400
55.001
600
56.749
700
49.765
228.000
51.529
300
53.293
500
55.029
700
56.781
800
49.793
100
51.557
400
53.321
600
55.057
800
56.813
900
49.821
200
51.585
500
53.349
700
55.085
900
56.845
222.000
49.849
300
51.613
600
53.377
800
55.113
247.000
56.877
100
49.877
400
51.641
700
53.405
900
55.141
100
56.909
200
49.905
500
51.669
200
56.941
500
58.957
800
60.973
266.000
62.957
300
64.973
300
56.973
600
58.989
900
61.005
100
62.989
400
65.005
400
57.005
700
59.021
260.000
61.037
200
63.021
500
65.037
500
57.037
800
59.053
100
61.069
300
63.053
600
65.069
600
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900
59.085
200
61.101
400
63.085
700
65.101
700
57.101
254.000
59.117
300
61.133
500
63.117
800
65.133
800
57.133
100
59.149
400
61.165
600
63.149
900
65.165
900
57.165
200
59.181
500
61.197
700
63.181
273.000
65.197
247.000
57.197
300
59.213
600
61.229
800
63.213
100
65.229
100
57.229
400
59.245
700
61.261
900
63.245
200
65.261
200
57.261
500
59.277
800
61.293
267.000
63.277
300
65.293
300
57.293
600
59.309
900
61.325
100
63.309
400
65.325
400
57.325
700
59.341
261.000
61.357
200
63.341
500
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500
57.357
800
59.373
100
61.389
300
63.373
600
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600
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900
59.405
200
61.421
400
63.405
700
65.421
700
57.421
255.000
59.437
300
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500
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800
65.453
800
57.453
100
59.469
400
61.485
600
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900
65.485
900
57.485
200
59.501
500
61.517
700
63.501
274.000
65.517
249.000
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300
59.533
600
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800
63.533
100
65.549
100
57.549
400
59.565
700
61.581
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63.565
200
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200
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500
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61.613
268.000
63.597
300
65.613
300
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600
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900
61.645
100
63.629
400
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400
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700
59.661
262.000
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200
63.661
500
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500
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800
59.693
100
61.709
300
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600
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600
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900
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200
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400
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700
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700
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256.000
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300
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800
57.773
100
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400
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600
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900
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200
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500
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700
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275.000
65.837
250.000
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300
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600
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63.853
100
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100
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400
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700
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900
63.885
200
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200
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500
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61.933
269.000
63.917
300
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300
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600
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900
61.965
100
63.949
400
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400
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700
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263.000
61.997
200
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500
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500
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800
60.013
100
62.029
300
64.013
600
66.029
600
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900
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200
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400
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700
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700
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257.000
60.077
300
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500
64.077
800
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800
58.093
100
60.109
400
62.125
600
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900
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900
58.125
200
60.141
500
62.157
700
64.141
276.000
66.157
251.000
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300
60.173
600
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800
64.173
100
66.189
100
58.189
400
60.205
700
62.221
900
64.205
200
66.221
200
58.221
500
60.237
800
62.253
270.000
64.237
300
66.253
300
58.253
600
60.269
900
62.285
100
64.269
400
66.285
400
58.285
700
60.301
264.000
62.317
200
64.301
500
66.317
500
58.317
800
60.333
100
62.349
300
64.333
600
66.349
600
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900
60.365
200
62.381
400
64.365
700
66.381
700
58.381
258.000
60.397
300
62.413
500
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800
66.413
800
58.413
100
60.429
400
62.445
600
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900
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900
58.445
200
60.461
500
62.477
700
64.461
277.000
66.477
252.000
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300
60.493
600
62.509
800
64.493
100
66.509
100
58.509
400
60.525
700
62.541
900
64.525
200
66.541
200
58.541
500
60.557
800
62.573
271.000
64.557
300
66.573
300
58.573
600
60.589
900
62.605
100
64.589
400
66.605
400
58.605
700
60.621
265.000
62.637
200
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500
66.637
500
58.637
800
60.653
100
62.669
300
64.653
600
66.669
600
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900
60.685
200
62.701
400
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700
66.701
700
58.701
259.000
60.717
300
62.733
500
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800
66.733
800
58.733
100
60.749
400
62.765
600
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900
66.765
900
58.765
200
60.781
500
62.797
700
64.781
278.000
66.797
253.000
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300
60.813
600
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800
64.813
100
66.829
100
58.829
400
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700
62.861
900
64.845
200
66.861
200
58.861
500
60.877
800
62.893
272.000
64.877
300
66.893
300
58.893
600
60.909
900
62.925
100
64.909
400
66.925
400
58.925
700
60.941
200
64.941
500
66.957
600
66.989
900
69.005
200
71.021
500
73.037
700
75.021
700
67.021
285.000
69.037
300
71.053
600
73.069
800
75.053
800
67.053
100
69.069
400
71.085
700
73.101
900
75.085
900
67.085
200
69.101
500
71.117
800
73.133
304.000
75.117
279.000
67.117
300
69.133
600
71.149
900
73.165
100
75.149
100
67.149
400
69.165
700
71.181
298.000
73.197
200
75.181
200
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500
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800
71.213
100
73.229
300
75.213
300
67.213
600
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900
71.245
200
73.261
400
75.245
400
67.245
700
69.261
292.000
71.277
300
73.293
500
75.277
500
67.277
800
69.293
100
71.309
400
73.325
600
75.309
600
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900
69.325
200
71.341
500
73.357
700
75.341
700
67.341
286.000
69.357
300
71.373
600
73.389
800
75.373
800
67.373
100
69.389
400
71.405
700
73.421
900
75.405
900
67.405
200
69.421
500
71.437
800
73.453
305.000
75.437
280.000
67.437
300
69.453
600
71.469
900
73.485
100
75.469
100
67.469
400
69.485
700
71.501
299.000
73.517
200
75.501
200
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500
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800
71.533
100
73.549
300
75.533
300
67.533
600
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900
71.565
200
73.581
400
75.565
400
67.565
700
69.581
293.000
71.597
300
73.613
500
75.597
500
67.597
800
69.613
100
71.629
400
73.645
600
75.629
600
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900
69.645
200
71.661
500
73.677
700
75.661
700
67.661
287.000
69.677
300
71.693
600
73.709
800
75.693
800
67.693
100
69.709
400
71.725
700
73.741
900
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900
67.725
200
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500
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800
73.773
306.000
75.757
281.000
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300
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600
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900
73.805
100
75.789
100
67.789
400
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700
71.821
300.000
73.837
200
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200
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500
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800
71.853
100
73.869
300
75.853
300
67.853
600
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900
71.885
200
73.901
400
75.885
400
67.885
700
69.901
294.000
71.917
300
73.933
500
75.917
500
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800
69.933
100
71.949
400
73.965
600
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600
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900
69.965
200
71.981
500
73.997
700
75.981
700
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288.000
69.997
300
72.013
600
74.029
800
76.013
800
68.013
100
70.029
400
72.045
700
74.061
900
76.045
900
68.045
200
70.061
500
72.077
800
74.093
307.000
76.077
282.000
68.077
300
70.093
600
72.109
900
74.125
100
76.109
100
68.109
400
70.125
700
72.141
301.000
74.157
200
76.141
200
68.141
500
70.157
800
72.173
100
74.189
300
76.173
300
68.173
600
70.189
900
72.205
200
74.221
400
76.205
400
68.205
700
70.221
295.000
72.237
300
74.253
500
76.237
500
68.237
800
70.253
100
72.269
400
74.285
600
76.269
600
68.269
900
70.285
200
72.301
500
74.317
700
76.305
700
68.301
289.000
70.317
300
72.333
600
74.349
800
76.341
800
68.333
100
70.349
400
72.365
700
74.381
900
76.377
900
68.365
200
70.381
500
72.397
800
74.413
308.000
76.413
283.000
68.397
300
70.413
600
72.429
900
74.445
100
76.449
100
68.429
400
70.445
700
72.461
302.000
74.477
200
76.485
200
68.461
500
70.477
800
72.493
100
74.509
300
76.521
300
68.493
600
70.509
900
72.525
200
74.541
400
76.557
400
68.525
700
70.541
296.000
72.557
300
74.573
500
76.593
500
68.557
800
70.573
100
72.589
400
74.605
600
76.629
600
68.589
900
70.605
200
72.621
500
74.637
700
76.665
700
68.621
290.000
70.637
300
72.653
600
74.669
800
76.701
800
68.653
100
70.669
400
72.685
700
74.701
900
76.737
900
68.685
200
70.701
500
72.717
800
74.733
309.000
76.773
284.000
68.717
300
70.733
600
72.749
900
74.765
100
76.809
100
68.749
400
70.765
700
72.781
303.000
74.797
200
76.845
200
68.781
500
70.797
800
72.813
100
74.829
300
76.881
300
68.813
600
70.829
900
72.845
200
74.861
400
76.917
400
68.845
700
70.861
297.000
72.877
300
74.893
500
76.953
500
68.877
800
70.893
100
72.909
400
74.925
600
76.989
600
68.909
900
70.925
200
72.941
500
74.957
700
77.025
700
68.941
291.000
70.957
300
72.973
600
74.989
800
77.061
800
68.973
100
70.989
400
73.005
900
77.097
310.000
77.133
700
78.825
200
80.445
700
82.065
200
83.685
100
77.169
800
78.861
300
80.481
800
82.101
300
83.721
200
77.205
900
78.897
400
80.517
900
82.137
400
83.757
300
77.241
315.000
78.933
500
80.553
324.000
82.173
500
83.793
400
77.277
100
78.969
600
80.589
100
82.209
600
83.829
500
77.313
200
79.005
700
80.625
200
82.245
700
83.865
600
77.349
300
79.041
800
80.661
300
82.281
800
83.901
700
77.385
400
79.077
900
80.697
400
82.317
900
83.937
800
77.421
500
79.113
320.000
80.733
500
82.353
329.000
83.973
900
77.457
600
79.149
100
80.769
600
82.389
100
84.009
311.000
77.493
700
79.185
200
80.805
700
82.425
200
84.045
100
77.529
800
79.221
300
80.841
800
82.461
300
84.081
200
77.565
900
79.257
400
80.877
900
82.497
400
84.117
300
77.601
316.000
79.293
500
80.913
325.000
82.533
500
84.153
400
77.637
100
79.329
600
80.949
100
82.569
600
84.189
500
77.673
200
79.365
700
80.985
200
82.605
700
84.225
600
77.709
300
79.401
800
81.021
300
82.641
800
84.261
700
77.745
400
79.437
900
81.057
400
82.677
900
84.297
800
77.781
500
79.473
321.000
81.093
500
82.713
330.000
84.333
900
77.817
600
79.509
100
81.129
600
82.749
100
84.369
312.000
77.853
700
79.545
200
81.165
700
82.785
200
84.405
100
77.889
800
79.581
300
81.201
800
82.821
300
84.441
200
77.925
900
79.617
400
81.237
900
82.857
400
84.477
300
77.961
317.000
79.653
500
81.273
326.000
82.893
500
84.513
400
77.997
100
79.689
600
81.309
100
82.929
600
84.549
500
78.033
200
79.725
700
81.345
200
82.965
700
84.585
600
78.069
300
79.761
800
81.381
300
83.001
800
84.621
700
78.105
400
79.797
900
81.417
400
83.037
900
84.657
800
78.141
500
79.833
322.000
81.453
500
83.073
331.000
84.693
900
78.177
600
79.869
100
81.489
600
83.109
100
84.729
313.000
78.213
700
79.905
200
81.525
700
83.145
200
84.765
100
78.249
800
79.941
300
81.561
800
83.181
300
84.801
200
78.285
900
79.977
400
81.597
900
83.217
400
84.837
300
78.321
318.000
80.013
500
81.633
327.000
83.253
500
84.873
400
78.357
100
80.049
600
81.669
100
83.289
600
84.909
500
78.393
200
80.085
700
81.705
200
83.325
700
84.945
600
78.429
300
80.121
800
81.741
300
83.361
800
84.981
700
78.465
400
80.157
900
81.777
400
83.397
900
85.017
800
78.501
500
80.193
323.000
81.813
500
83.433
332.000
85.053
900
78.537
600
80.229
100
81.849
600
83.469
100
85.089
314.000
78.573
700
80.265
200
81.885
700
83.505
200
85.125
100
78.609
800
80.301
300
81.921
800
83.541
300
85.161
200
78.645
900
80.337
400
81.957
900
83.577
400
85.197
300
78.681
319.000
80.373
500
81.993
328.000
83.613
500
85.233
400
78.717
100
80.409
600
82.029
100
83.649
600
85.269
500
78.753
600
78.789
700
85.305
600
86.709
500
88.113
400
89.517
300
90.921
800
85.341
700
86.745
600
88.149
500
89.553
400
90.957
900
85.377
800
86.781
700
88.185
600
89.589
500
90.993
333.000
85.413
900
86.817
800
88.221
700
89.625
600
91.029
100
85.449
337.000
86.853
900
88.257
800
89.661
700
91.065
200
85.485
100
86.889
341.000
88.293
900
89.697
800
91.101
300
85.521
200
86.925
100
88.329
345.000
89.733
900
91.137
400
85.557
300
86.961
200
88.365
100
89.769
349.000
91.173
500
85.593
400
86.997
300
88.401
200
89.805
100
91.209
600
85.629
500
87.033
400
88.437
300
89.841
200
91.245
700
85.665
600
87.069
500
88.473
400
89.877
300
91.281
800
85.701
700
87.105
600
88.509
500
89.913
400
91.317
900
85.737
800
87.141
700
88.545
600
89.949
500
91.353
334.000
85.773
900
87.177
800
88.581
700
89.985
600
91.389
100
85.809
338.000
87.213
900
88.617
800
90.021
700
91.425
200
85.845
100
87.249
342.000
88.653
900
90.057
800
91.461
300
85.881
200
87.285
100
88.689
346.000
90.093
900
91.497
400
85.917
300
87.321
200
88.725
100
90.129
350.000
91.533
500
85.953
400
87.357
300
88.761
200
90.165
100
91.569
600
85.989
500
87.393
400
88.797
300
90.201
200
91.605
700
86.025
600
87.429
500
88.833
400
90.237
300
91.641
800
86.061
700
87.465
600
88.869
500
90.273
400
91.677
900
86.097
800
87.501
700
88.905
600
90.309
500
91.713
335.000
86.133
900
87.537
800
88.941
700
90.345
600
91.749
100
86.169
339.000
87.573
900
88.977
800
90.381
700
91.785
200
86.205
100
87.609
343.000
89.013
900
90.417
800
91.821
300
86.241
200
87.645
100
89.049
347.000
90.453
900
91.857
400
86.277
300
87.681
200
89.085
100
90.489
351.000
91.893
500
86.313
400
87.717
300
89.121
200
90.525
100
91.929
600
86.349
500
87.753
400
89.157
300
90.561
200
91.965
700
86.385
600
87.789
500
89.193
400
90.597
300
92.001
800
86.421
700
87.825
600
89.229
500
90.633
400
92.037
900
86.457
800
87.861
700
89.265
600
90.669
500
92.073
336.000
86.493
900
87.897
800
89.301
700
90.705
600
92.109
100
86.529
340.000
87.933
900
89.337
800
90.741
700
92.145
200
86.565
100
87.969
344.000
89.373
900
90.777
800
92.181
300
86.601
200
88.005
100
89.409
348.000
90.813
900
92.217
400
86.637
300
88.041
200
89.445
100
90.849
352.000
92.253
500
86.673
400
88.077
300
89.481
200
90.885
100
92.289
200
92.325
II. Tabelul impozitului la fiecare 10 lei corespunzător transei
de venit impozabil, în care se încadrează salariul brut lunar
- lei -
Intervalul de venit
Zecile de lei
10
20
30
40
50
60
70
80
90
1 - 6.000
0
1
1
2
2
3
3
4
4
6.001 - 6.600
1
2
2
3
4
5
6
6
7
6.601 - 8.900
1
3
4
6
7
8
10
11
13
8.901 - 15.100
2
3
5
7
8
10
12
14
15
15.101 - 24.600
2
4
5
7
9
11
13
14
16
24.601 - 36.700
2
4
6
8
9
11
13
15
17
36.701 - 62.000
2
4
6
8
10
12
14
16
18
62.001 - 86.500
2
4
6
8
10
13
15
17
19
86.501 - 122.900
2
4
7
9
11
13
15
18
20
122.901 - 184.400
2
5
7
10
12
15
17
20
22
184.401 - 246.300
3
6
8
11
14
17
20
22
25
246.301 - 307.600
3
6
10
13
16
19
22
26
29
307.601 - 352.200
4
7
11
14
18
22
25
29
32
NOTĂ:
1. Calculatorul nr. 1 de impozit s-a elaborat distinct pentru venituri impozabile din 100 în 100 lei, precum și din 10 în 10 lei.
2. Calculul impozitului pe salarii se efectueaza prin rotunjirea veniturilor lunare la 10 lei, prin neglijarea unităților în favoarea salariatilor.
3. Impozitul pe salarii se calculeaza prin aditionarea sumelor prevăzute în tabelele I și II. Spre exemplu, la salariul de 150.128 lei, care se rotunjeste, potrivit pct. 1, la 150.120 lei, impozitul se calculeaza astfel: pentru salariul de 150.100 lei se ia impozitul corespunzător din tabelul I, de 30.746 lei, la care se adauga impozitul de 5 lei din tabelul II, corespunzător zecilor de lei (20 lei) și transei de venit unde se încadrează salariul de 150.120 lei. Impozitul datorat este de 30.751 (30.746 + 5) lei.
4. Precizam ca la salariile de peste 352.200 lei lunar, la impozitul de 92.325 lei se adauga un impozit de 40% pentru ceea ce depășește suma.
5. Partea din salariile de peste 672.000 lei lunar se impoziteaza cu cota de 60%.
Textul este prelucrat automat din sursa indicată; numerotarea și legăturile pot conține erori. Referințele subliniate duc la actele citate, așa cum au fost identificate de noi.