Calculator Impozite nr. 1/1994
pentru impozitul pe salarii aferent veniturilor realizate începând cu luna octombrie 1994
prezumat în vigoare
Textul nu are o structură pe articole recunoscută și este afișat ca atare.
I. Tabelul impozitului calculat la fiecare sută de 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
700
85
300
165
900
245
500
325
200
10
800
90
400
170
5.000
250
600
330
300
15
900
95
500
175
100
255
700
335
400
20
2.000
100
600
180
200
260
800
340
500
25
100
105
700
185
300
265
900
345
600
30
200
110
800
190
400
270
7.000
350
700
35
300
115
900
195
500
275
100
355
800
40
400
120
4.000
200
600
280
200
360
900
45
500
125
100
205
700
285
300
365
1.000
50
600
130
200
210
800
290
400
370
100
55
700
135
300
215
900
295
500
378
200
60
800
140
400
220
6.000
300
600
386
300
65
900
145
500
225
100
305
700
394
400
70
3.000
150
600
230
200
310
800
402
500
75
100
155
700
235
300
315
900
410
600
80
200
160
800
240
400
320
8.000
418
- 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
426
700
1.464
300
2.614
900
3.802
500
5.033
200
440
800
1.481
400
2.632
28.000
3.820
600
5.052
300
454
900
1.498
500
2.650
100
3.838
700
5.071
400
468
15.000
1.515
600
2.668
200
3.856
800
5.090
500
482
100
1.532
700
2.686
300
3.874
900
5.109
600
496
200
1.549
800
2.704
400
3.892
35.000
5.128
700
510
300
1.566
900
2.722
500
3.910
100
5.147
800
524
400
1.583
22.000
2.740
600
3.928
200
5.166
900
538
500
1.600
100
2.758
700
3.946
300
5.185
9.000
552
600
1.617
200
2.776
800
3.964
400
5.204
100
566
700
1.634
300
2.794
900
3.982
500
5.223
200
580
800
1.651
400
2.812
29.000
4.000
600
5.242
300
594
900
1.668
500
2.830
100
4.018
700
5.261
400
608
16.000
1.685
600
2.848
200
4.036
800
5.280
500
622
100
1.702
700
2.866
300
4.054
900
5.299
600
636
200
1.719
800
2.884
400
4.072
36.000
5.318
700
650
300
1.736
900
2.902
500
4.090
100
5.337
800
664
400
1.753
23.000
2.920
600
4.108
200
5.356
900
678
500
1.770
100
2.938
700
4.126
300
5.375
10.000
692
600
1.787
200
2.956
800
4.144
400
5.394
100
706
700
1.804
300
2.974
900
4.162
500
5.413
200
720
800
1.821
400
2.992
30.000
4.180
600
5.432
300
734
900
1.838
500
3.010
100
4.198
700
5.451
400
748
17.000
1.855
600
3.028
200
4.216
800
5.470
500
762
100
1.872
700
3.046
300
4.235
900
5.489
600
776
200
1.889
800
3.064
400
4.254
37.000
5.508
700
790
300
1.906
900
3.082
500
4.273
100
5.527
800
804
400
1.923
24.000
3.100
600
4.292
200
5.546
900
818
500
1.940
100
3.118
700
4.311
300
5.565
11.000
835
600
1.957
200
3.136
800
4.330
400
5.584
100
852
700
1.974
300
3.154
900
4.349
500
5.603
200
869
800
1.991
400
3.172
31.000
4.368
600
5.622
300
886
900
2.008
500
3.190
100
4.387
700
5.641
400
903
18.000
2.025
600
3.208
200
4.406
800
5.660
500
920
100
2.042
700
3.226
300
4.425
900
5.679
600
937
200
2.059
800
3.244
400
4.444
38.000
5.698
700
954
300
2.076
900
3.262
500
4.463
100
5.717
800
971
400
2.093
25.000
3.280
600
4.482
200
5.736
900
988
500
2.110
100
3.298
700
4.501
300
5.755
12.000
1.005
600
2.128
200
3.316
800
4.520
400
5.774
100
1.022
700
2.146
300
3.334
900
4.539
500
5.793
200
1.039
800
2.164
400
3.352
32.000
4.558
600
5.812
300
1.056
900
2.182
500
3.370
100
4.577
700
5.831
400
1.073
19.000
2.200
600
3.388
200
4.596
800
5.850
500
1.090
100
2.218
700
3.406
300
4.615
900
5.869
600
1.107
200
2.236
800
3.424
400
4.634
39.000
5.888
700
1.124
300
2.254
900
3.442
500
4.653
100
5.907
800
1.141
400
2.272
26.000
3.460
600
4.672
200
5.926
900
1.158
500
2.290
100
3.478
700
4.691
300
5.945
13.000
1.175
600
2.308
200
3.496
800
4.710
400
5.964
100
1.192
700
2.326
300
3.514
900
4.729
500
5.983
200
1.209
800
2.344
400
3.532
33.000
4.748
600
6.002
300
1.226
900
2.362
500
3.550
100
4.767
700
6.021
400
1.243
20.000
2.380
600
3.568
200
4.786
800
6.040
500
1.260
100
2.398
700
3.586
300
4.805
900
6.059
600
1.277
200
2.416
800
3.604
400
4.824
40.000
6.078
700
1.294
300
2.434
900
3.622
500
4.843
100
6.097
800
1.311
400
2.452
27.000
3.640
600
4.862
200
6.116
900
1.328
500
2.470
100
3.658
700
4.881
300
6.135
14.000
1.345
600
2.488
200
3.676
800
4.900
400
6.154
100
1.362
700
2.506
300
3.694
900
4.919
500
6.173
200
1.379
800
2.524
400
3.712
34.000
4.938
600
6.192
300
1.396
900
2.542
500
3.730
100
4.957
700
6.211
400
1.413
21.000
2.560
600
3.748
200
4.976
800
6.230
500
1.430
100
2.578
700
3.766
300
4.995
900
6.249
600
1.447
200
2.596
800
3.784
400
5.014
41.000
6.268
- 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
6.287
700
7.566
300
8.886
900
10.206
500
11.526
200
6.306
800
7.586
400
8.906
61.000
10.226
600
11.546
300
6.325
900
7.606
500
8.926
100
10.246
700
11.566
400
6.344
48.000
7.626
600
8.946
200
10.266
800
11.586
500
6.363
100
7.646
700
8.966
300
10.286
900
11.606
600
6.382
200
7.666
800
8.986
400
10.306
68.000
11.626
700
6.401
300
7.686
900
9.006
500
10.326
100
11.646
800
6.420
400
7.706
55.000
9.026
600
10.346
200
11.666
900
6.439
500
7.726
100
9.046
700
10.366
300
11.686
42.000
6.458
600
7.746
200
9.066
800
10.386
400
11.706
100
6.477
700
7.766
300
9.086
900
10.406
500
11.726
200
6.496
800
7.786
400
9.106
62.000
10.426
600
11.746
300
6.515
900
7.806
500
9.126
100
10.446
700
11.766
400
6.534
49.000
7.826
600
9.146
200
10.466
800
11.786
500
6.553
100
7.846
700
9.166
300
10.486
900
11.806
600
6.572
200
7.866
800
9.186
400
10.506
69.000
11.826
700
6.591
300
7.886
900
9.206
500
10.526
100
11.846
800
6.610
400
7.906
56.000
9.226
600
10.546
200
11.866
900
6.629
500
7.926
100
9.246
700
10.566
300
11.886
43.000
6.648
600
7.946
200
9.266
800
10.586
400
11.906
100
6.667
700
7.966
300
9.286
900
10.606
500
11.926
200
6.686
800
7.986
400
9.306
63.000
10.626
600
11.946
300
6.705
900
8.006
500
9.326
100
10.646
700
11.966
400
6.724
50.000
8.026
600
9.346
200
10.666
800
11.986
500
6.743
100
8.046
700
9.366
300
10.686
900
12.006
600
6.762
200
8.066
800
9.386
400
10.706
70.000
12.026
700
6.781
300
8.086
900
9.406
500
10.726
100
12.046
800
6.800
400
8.106
57.000
9.426
600
10.746
200
12.066
900
6.819
500
8.126
100
9.446
700
10.766
300
12.086
44.000
6.838
600
8.146
200
9.466
800
10.786
400
12.106
100
6.857
700
8.166
300
9.486
900
10.806
500
12.126
200
6.876
800
8.186
400
9.506
64.000
10.826
600
12.146
300
6.895
900
8.206
500
9.526
100
10.846
700
12.166
400
6.914
51.000
8.226
600
9.546
200
10.866
800
12.186
500
6.933
100
8.246
700
9.566
300
10.886
900
12.206
600
6.952
200
8.266
800
9.586
400
10.906
71.000
12.226
700
6.971
300
8.286
900
9.606
500
10.926
100
12.246
800
6.990
400
8.306
58.000
9.626
600
10.946
200
12.266
900
7.009
500
8.326
100
9.646
700
10.966
300
12.286
45.000
7.028
600
8.346
200
9.666
800
10.986
400
12.306
100
7.047
700
8.366
300
9.686
900
11.006
500
12.326
200
7.066
800
8.386
400
9.706
65.000
11.026
600
12.346
300
7.086
900
8.406
500
9.726
100
11.046
700
12.366
400
7.106
52.000
8.426
600
9.746
200
11.066
800
12.386
500
7.126
100
8.446
700
9.766
300
11.086
900
12.406
600
7.146
200
8.466
800
9.786
400
11.106
72.000
12.426
700
7.166
300
8.486
900
9.806
500
11.126
100
12.446
800
7.186
400
8.506
59.000
9.826
600
11.146
200
12.466
900
7.206
500
8.526
100
9.846
700
11.166
300
12.486
46.000
7.226
600
8.546
200
9.866
800
11.186
400
12.506
100
7.246
700
8.566
300
9.886
900
11.206
500
12.526
200
7.266
800
8.586
400
9.906
66.000
11.226
600
12.546
300
7.286
900
8.606
500
9.926
100
11.246
700
12.566
400
7.306
53.000
8.626
600
9.946
200
11.266
800
12.586
500
7.326
100
8.646
700
9.966
300
11.286
900
12.606
600
7.346
200
8.666
800
9.986
400
11.306
73.000
12.626
700
7.366
300
8.686
900
10.006
500
11.326
100
12.646
800
7.386
400
8.706
60.000
10.026
600
11.346
200
12.666
900
7.406
500
8.726
100
10.046
700
11.366
300
12.686
47.000
7.426
600
8.746
200
10.066
800
11.386
400
12.706
100
7.446
700
8.766
300
10.086
900
11.406
500
12.726
200
7.466
800
8.786
400
10.106
67.000
11.426
600
12.746
300
7.486
900
8.806
500
10.126
100
11.446
700
12.766
400
7.506
54.000
8.826
600
10.146
200
11.466
800
12.786
500
7.526
100
8.846
700
10.166
300
11.486
900
12.806
600
7.546
200
8.866
800
10.186
400
11.506
74.000
12.826
- 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
12.846
700
14.210
300
15.596
900
16.982
500
18.368
200
12.866
800
14.231
400
15.617
94.000
17.003
600
18.389
300
12.886
900
14.252
500
15.638
100
17.024
700
18.410
400
12.906
81.000
14.273
600
15.659
200
17.045
800
18.431
500
12.926
100
14.294
700
15.680
300
17.066
900
18.452
600
12.946
200
14.315
800
15.701
400
17.087
101.000
18.473
700
12.966
300
14.336
900
15.722
500
17.108
100
18.494
800
12.986
400
14.357
88.000
15.743
600
17.129
200
18.515
900
13.006
500
14.378
100
15.764
700
17.150
300
18.536
100
13.026
600
14.399
200
15.785
800
17.171
400
18.557
75.000
13.046
700
14.420
300
15.806
900
17.192
500
18.578
200
13.066
800
14.441
400
15.827
95.000
17.213
600
18.599
300
13.086
900
14.462
500
15.848
100
17.234
700
18.620
400
13.106
82.000
14.483
600
15.869
200
17.255
800
18.641
500
13.126
100
14.504
700
15.890
300
17.276
900
18.662
600
13.146
200
14.525
800
15.911
400
17.297
102.000
18.683
700
13.166
300
14.546
900
15.932
500
17.318
100
18.704
800
13.186
400
14.567
89.000
15.953
600
17.339
200
18.725
900
13.206
500
14.588
100
15.974
700
17.360
300
18.746
76.000
13.226
600
14.609
200
15.995
800
17.381
400
18.767
100
13.246
700
14.630
300
16.016
900
17.402
500
18.788
200
13.266
800
14.651
400
16.037
96.000
17.423
600
18.809
300
13.286
900
14.672
500
16.058
100
17.444
700
18.830
400
13.307
83.000
14.693
600
16.079
200
17.465
800
18.851
500
13.328
100
14.714
700
16.100
300
17.486
900
18.872
600
13.349
200
14.735
800
16.121
400
17.507
103.000
18.893
700
13.370
300
14.756
900
16.142
500
17.528
100
18.914
800
13.391
400
14.777
90.000
16.163
600
17.549
200
18.935
900
13.412
500
14.798
100
16.184
700
17.570
300
18.956
77.000
13.433
600
14.819
200
16.205
800
17.591
400
18.977
100
13.454
700
14.840
300
16.226
900
17.612
500
18.998
200
13.475
800
14.861
400
16.247
97.000
17.633
600
19.019
300
13.496
900
14.882
500
16.268
100
17.654
700
19.040
400
13.517
84.000
14.903
600
16.289
200
17.675
800
19.061
500
13.538
100
14.924
700
16.310
300
17.696
900
19.082
600
13.559
200
14.945
800
16.331
400
17.717
104.000
19.103
700
13.580
300
14.966
900
16.352
500
17.738
100
19.124
800
13.601
400
14.987
91.000
16.373
600
17.759
200
19.145
900
13.622
500
15.008
100
16.394
700
17.780
300
19.166
78.000
13.643
600
15.029
200
16.415
800
17.801
400
19.187
100
13.664
700
15.050
300
16.436
900
17.822
500
19.208
200
13.685
800
15.071
400
16.457
98.000
17.843
600
19.229
300
13.706
900
15.092
500
16.478
100
17.864
700
19.250
400
13.727
85.000
15.113
600
16.499
200
17.885
800
19.271
500
13.748
100
15.134
700
16.520
300
17.906
900
19.292
600
13.769
200
15.155
800
16.541
400
17.927
105.000
19.313
700
13.790
300
15.176
900
16.562
500
17.948
100
19.334
800
13.811
400
15.197
92.000
16.583
600
17.969
200
19.355
900
13.832
500
15.218
100
16.604
700
17.990
300
19.376
79.000
13.853
600
15.239
200
16.625
800
18.011
400
19.397
100
13.874
700
15.260
300
16.646
900
18.032
500
19.418
200
13.895
800
15.281
400
16.667
99.000
18.053
600
19.439
300
13.916
900
15.302
500
16.688
100
18.074
700
19.460
400
13.937
86.000
15.323
600
16.709
200
18.095
800
19.481
500
13.958
100
15.344
700
16.730
300
18.116
900
19.502
600
13.979
200
15.365
800
16.751
400
18.137
106.000
19.523
700
14.000
300
15.386
900
16.772
500
18.158
100
19.544
800
14.021
400
15.407
93.000
16.793
600
18.179
200
19.565
900
14.042
500
15.428
100
16.814
700
18.200
300
19.586
80.000
14.063
600
15.449
200
16.835
800
18.221
400
19.607
100
14.084
700
15.470
300
16.856
900
18.242
500
19.629
200
14.105
800
15.491
400
16.877
100.000
18.263
600
19.651
300
14.126
900
15.512
500
16.898
100
18.284
700
19.673
400
14.147
87.000
15.533
600
16.919
200
18.305
800
19.695
500
14.168
100
15.554
700
16.940
300
18.326
900
19.717
600
14.189
200
15.575
800
16.961
400
18.347
107.000
19.739
- 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
19.761
700
21.213
300
22.665
900
24.117
500
25.569
200
19.783
800
21.235
400
22.687
127.000
24.139
600
25.591
300
19.805
900
21.257
500
22.709
100
24.161
700
25.613
400
19.827
114.000
21.279
600
22.731
200
24.183
800
25.635
500
19.849
100
21.301
700
22.753
300
24.205
900
25.657
600
19.871
200
21.323
800
22.775
400
24.227
134.000
25.679
700
19.893
300
21.345
900
22.797
500
24.249
100
25.701
800
19.915
400
21.367
121.000
22.819
600
24.271
200
25.723
900
19.937
500
21.389
100
22.841
700
24.293
300
25.745
108.000
19.959
600
21.411
200
22.863
800
24.315
400
25.767
100
19.981
700
21.433
300
22.885
900
24.337
500
25.789
200
20.003
800
21.455
400
22.907
128.000
24.359
600
25.811
300
20.025
900
21.477
500
22.929
100
24.381
700
25.833
400
20.047
115.000
21.499
600
22.951
200
24.403
800
25.855
500
20.069
100
21.521
700
22.973
300
24.425
900
25.877
600
20.091
200
21.543
800
22.995
400
24.447
135.000
25.899
700
20.113
300
21.565
900
23.017
500
24.469
100
25.921
800
20.135
400
21.587
122.000
23.039
600
24.491
200
25.943
900
20.157
500
21.609
100
23.061
700
24.513
300
25.965
109.000
20.179
600
21.631
200
23.083
800
24.535
400
25.987
100
20.201
700
21.653
300
23.105
900
24.557
500
26.009
200
20.223
800
21.675
400
23.127
129.000
24.579
600
26.031
300
20.245
900
21.697
500
23.149
100
24.601
700
26.053
400
20.267
116.000
21.719
600
23.171
200
24.623
800
26.075
500
20.289
100
21.741
700
23.193
300
24.645
900
26.097
600
20.311
200
21.763
800
23.215
400
24.667
136.000
26.119
700
20.333
300
21.785
900
23.237
500
24.689
100
26.141
800
20.355
400
21.807
123.000
23.259
600
24.711
200
26.163
900
20.377
500
21.829
100
23.281
700
24.733
300
26.185
110.000
20.399
600
21.851
200
23.303
800
24.755
400
26.207
100
20.421
700
21.873
300
23.325
900
24.777
500
26.229
200
20.443
800
21.895
400
23.347
130.000
24.799
600
26.251
300
20.465
900
21.917
500
23.369
100
24.821
700
26.273
400
20.487
117.000
21.939
600
23.391
200
24.843
800
26.295
500
20.509
100
21.961
700
23.413
300
24.865
900
26.317
600
20.531
200
21.983
800
23.435
400
24.887
137.000
26.339
700
20.553
300
22.005
900
23.457
500
24.909
100
26.361
800
20.575
400
22.027
124.000
23.479
600
24.931
200
26.383
900
20.597
500
22.049
100
23.501
700
24.953
300
26.405
111.000
20.619
600
22.071
200
23.523
800
24.975
400
26.427
100
20.641
700
22.093
300
23.545
900
24.997
500
26.449
200
20.663
800
22.115
400
23.567
131.000
25.019
600
26.471
300
20.685
900
22.137
500
23.589
100
25.041
700
26.493
400
20.707
118.000
22.159
600
23.611
200
25.063
800
26.515
500
20.729
100
22.181
700
23.633
300
25.085
900
26.537
600
20.751
200
22.203
800
23.655
400
25.107
138.000
26.559
700
20.773
300
22.225
900
23.677
500
25.129
100
26.581
800
20.795
400
22.247
125.000
23.699
600
25.151
200
26.603
900
20.817
500
22.269
100
23.721
700
25.173
300
26.625
112.000
20.839
600
22.291
200
23.743
800
25.195
400
26.647
100
20.861
700
22.313
300
23.765
900
25.217
500
26.669
200
20.883
800
22.335
400
23.787
132.000
25.239
600
26.691
300
20.905
900
22.357
500
23.809
100
25.261
700
26.713
400
20.927
119.000
22.379
600
23.831
200
25.283
800
26.735
500
20.949
100
22.401
700
23.853
300
25.305
900
26.757
600
20.971
200
22.423
800
23.875
400
25.327
139.000
26.779
700
20.993
300
22.445
900
23.897
500
25.349
100
26.801
800
21.015
400
22.467
126.000
23.919
600
25.371
200
26.823
900
21.037
500
22.489
100
23.941
700
25.393
300
26.845
113.000
21.059
600
22.511
200
23.963
800
25.415
400
26.867
100
21.081
700
22.533
300
23.985
900
25.437
500
26.889
200
21.103
800
22.555
400
24.007
133.000
25.459
600
26.911
300
21.125
900
22.577
500
24.029
100
25.481
700
26.933
400
21.147
120.000
22.599
600
24.051
200
25.503
800
26.955
500
21.169
100
22.621
700
24.073
300
25.525
900
26.977
600
21.191
200
22.643
800
24.095
400
25.547
140.000
26.999
- 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
27.021
700
28.473
300
29.988
900
31.638
500
33.288
200
27.043
800
28.495
400
30.013
160.000
31.663
600
33.313
300
27.065
900
28.517
500
30.038
100
31.688
700
33.338
400
27.087
147.000
28.539
600
30.063
200
31.713
800
33.363
500
27.109
100
28.561
700
30.088
300
31.738
900
33.388
600
27.131
200
28.583
800
30.113
400
31.763
167.000
33.413
700
27.153
300
28.605
900
30.138
500
31.788
100
33.438
800
27.175
400
28.627
154.000
30.163
600
31.813
200
33.463
900
27.197
500
28.649
100
30.188
700
31.838
300
33.488
141.000
27.219
600
28.671
200
30.213
800
31.863
400
33.513
100
27.241
700
28.693
300
30.238
900
31.888
500
33.538
200
27.263
800
28.715
400
30.263
161.000
31.913
600
33.563
300
27.285
900
28.737
500
30.288
100
31.938
700
33.588
400
27.307
148.000
28.759
600
30.313
200
31.963
800
33.613
500
27.329
100
28.781
700
30.338
300
31.988
900
33.638
600
27.351
200
28.803
800
30.363
400
32.013
168.000
33.663
700
27.373
300
28.825
900
30.388
500
32.038
100
33.688
800
27.395
400
28.847
155.000
30.413
600
32.063
200
33.713
900
27.417
500
28.869
100
30.438
700
32.088
300
33.738
142.000
27.439
600
28.891
200
30.463
800
32.113
400
33.763
100
27.461
700
28.913
300
30.488
900
32.138
500
33.788
200
27.483
800
28.935
400
30.513
162.000
32.163
600
33.813
300
27.505
900
28.957
500
30.538
100
32.188
700
33.838
400
27.527
149.000
28.979
600
30.563
200
32.213
800
33.863
500
27.549
100
29.001
700
30.588
300
32.238
900
33.888
600
27.571
200
29.023
800
30.613
400
32.263
169.000
33.913
700
27.593
300
29.045
900
30.638
500
32.288
100
33.938
800
27.615
400
29.067
156.000
30.663
600
32.313
200
33.963
900
27.637
500
29.089
100
30.688
700
32.338
300
33.988
143.000
27.659
600
29.111
200
30.713
800
32.363
400
34.013
100
27.681
700
29.133
300
30.738
900
32.388
500
34.038
200
27.703
800
29.155
400
30.763
163.000
32.413
600
34.063
300
27.725
900
29.177
500
30.788
100
32.438
700
34.088
400
27.747
150.000
29.199
600
30.813
200
32.463
800
34.113
500
27.769
100
29.221
700
30.838
300
32.488
900
34.138
600
27.791
200
29.243
800
30.863
400
32.513
170.000
34.163
700
27.813
300
29.265
900
30.888
500
32.538
100
34.188
800
27.835
400
29.287
157.000
30.913
600
32.563
200
34.213
900
27.857
500
29.309
100
30.938
700
32.588
300
34.238
144.000
27.879
600
29.331
200
30.963
800
32.613
400
34.263
100
27.901
700
29.353
300
30.988
900
32.638
500
34.288
200
27.923
800
29.375
400
31.013
164.000
32.663
600
34.313
300
27.945
900
29.397
500
31.038
100
32.688
700
34.338
400
27.967
151.000
29.419
600
31.063
200
32.713
800
34.363
500
27.989
100
29.441
700
31.088
300
32.738
900
34.388
600
28.011
200
29.463
800
31.113
400
32.763
171.000
34.413
700
28.033
300
29.488
900
31.138
500
32.788
100
34.438
800
28.055
400
29.513
158.000
31.163
600
32.813
200
34.463
900
28.077
500
29.538
100
31.188
700
32.838
300
34.488
145.000
28.099
600
29.563
200
31.213
800
32.863
400
34.513
100
28.121
700
29.588
300
31.238
900
32.888
500
34.538
200
28.143
800
29.613
400
31.263
165.000
32.913
600
34.563
300
28.165
900
29.638
500
31.288
100
32.938
700
34.588
400
28.187
152.000
29.663
600
31.313
200
32.963
800
34.613
500
28.209
100
29.688
700
31.338
300
32.988
900
34.638
600
28.231
200
29.713
800
31.363
400
33.013
172.000
34.663
700
28.253
300
29.738
900
31.388
500
33.038
100
34.688
800
28.275
400
29.763
159.000
31.413
600
33.063
200
34.713
900
28.297
500
29.788
100
31.438
700
33.088
300
34.738
146.000
28.319
600
29.813
200
31.463
800
33.113
400
34.763
100
28.341
700
29.838
300
31.488
900
33.138
500
34.788
200
28.363
800
29.863
400
31.513
166.000
33.163
600
34.813
300
28.385
900
29.888
500
31.538
100
33.188
700
34.838
400
28.407
153.000
29.913
600
31.563
200
33.213
800
34.863
500
28.429
100
29.938
700
31.588
300
33.238
900
34.888
600
28.451
200
29.963
800
31.613
400
33.263
173.000
34.913
- 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
34.938
600
36.563
100
38.188
600
39.813
100
41.438
200
34.963
700
36.588
200
38.213
700
39.838
200
41.463
300
34.988
800
36.613
300
38.238
800
39.863
300
41.488
400
35.013
900
36.638
400
38.263
900
39.888
400
41.513
500
35.038
180.000
36.663
500
38.288
193.000
39.913
500
41.538
600
35.063
100
36.688
600
38.313
100
39.938
600
41.563
700
35.088
200
36.713
700
38.338
200
39.963
700
41.588
800
35.113
300
36.738
800
38.363
300
39.988
800
41.613
900
35.138
400
36.763
900
38.388
400
40.013
900
41.638
174.000
35.163
500
36.788
187.000
38.413
500
40.038
200.000
41.663
100
35.188
600
36.813
100
38.438
600
40.063
100
41.688
200
35.213
700
36.838
200
38.463
700
40.088
200
41.713
300
35.238
800
36.863
300
38.488
800
40.113
300
41.738
400
35.263
900
36.888
400
38.513
900
40.138
400
41.763
500
35.288
181.000
36.913
500
38.538
194.000
40.163
500
41.788
600
35.313
100
36.938
600
38.563
100
40.188
600
41.813
700
35.338
200
36.963
700
38.588
200
40.213
700
41.838
800
35.363
300
36.988
800
38.613
300
40.238
800
41.863
900
35.388
400
37.013
900
38.638
400
40.263
900
41.888
175.000
35.413
500
37.038
188.000
38.663
500
40.288
201.000
41.913
100
35.438
600
37.063
100
38.688
600
40.313
100
41.938
200
35.463
700
37.088
200
38.713
700
40.338
200
41.963
300
35.488
800
37.113
300
38.738
800
40.363
300
41.988
400
35.513
900
37.138
400
38.763
900
40.388
400
42.013
500
35.538
182.000
37.163
500
38.788
195.000
40.413
500
42.038
600
35.563
100
37.188
600
38.813
100
40.438
600
42.063
700
35.588
200
37.213
700
38.838
200
40.463
700
42.088
800
35.613
300
37.238
800
38.863
300
40.488
800
42.113
900
35.638
400
37.263
900
38.888
400
40.513
900
42.138
176.000
35.663
500
37.288
189.000
38.913
500
40.538
202.000
42.163
100
35.688
600
37.313
100
38.938
600
40.563
100
42.188
200
35.713
700
37.338
200
38.963
700
40.588
200
42.213
300
35.738
800
37.363
300
38.988
800
40.613
300
42.238
400
35.763
900
37.388
400
39.013
900
40.638
400
42.263
500
35.788
183.000
37.413
500
39.038
196.000
40.663
500
42.288
600
35.813
100
37.438
600
39.063
100
40.688
600
42.313
700
35.838
200
37.463
700
39.088
200
40.713
700
42.338
800
35.863
300
37.488
800
39.113
300
40.738
800
42.363
900
35.888
400
37.513
900
39.138
400
40.763
900
42.388
177.000
35.913
500
37.538
190.000
39.163
500
40.788
203.000
42.413
100
35.938
600
37.563
100
39.188
600
40.813
100
42.438
200
35.963
700
37.588
200
39.213
700
40.838
200
42.463
300
35.988
800
37.613
300
39.238
800
40.863
300
42.488
400
36.013
900
37.638
400
39.263
900
40.888
400
42.513
500
36.038
184.000
37.663
500
39.288
197.000
40.913
500
42.538
600
36.063
100
37.688
600
39.313
100
40.938
600
42.563
700
36.088
200
37.713
700
39.338
200
40.963
700
42.588
800
36.113
300
37.738
800
39.363
300
40.988
800
42.613
900
36.138
400
37.763
900
39.388
400
41.013
900
42.638
178.000
36.163
500
37.788
191.000
39.413
500
41.038
204.000
42.663
100
36.188
600
37.813
100
39.438
600
41.063
100
42.688
200
36.213
700
37.838
200
39.463
700
41.088
200
42.713
300
36.238
800
37.863
300
39.488
800
41.113
300
42.738
400
36.263
900
37.888
400
39.513
900
41.138
400
42.763
500
36.288
185.000
37.913
500
39.538
198.000
41.163
500
42.788
600
36.313
100
37.938
600
39.563
100
41.188
600
42.813
700
36.338
200
37.963
700
39.588
200
41.213
700
42.838
800
36.363
300
37.988
800
39.613
300
41.238
800
42.863
900
36.388
400
38.013
900
39.638
400
41.263
900
42.888
179.000
36.413
500
38.038
192.000
39.663
500
41.288
205.000
42.913
100
36.438
600
38.063
100
39.688
600
41.313
100
42.938
200
36.463
700
38.088
200
39.713
700
41.338
200
42.963
300
36.488
800
38.113
300
39.738
800
41.363
300
42.988
400
36.513
900
38.138
400
39.763
900
41.388
400
43.013
500
36.538
186.000
38.163
500
39.788
199.000
41.413
500
43.038
- 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
600
43.063
100
44.688
600
46.313
100
47.938
600
49.707
700
43.088
200
44.713
700
46.338
200
47.963
700
49.735
800
43.113
300
44.738
800
46.363
300
47.988
800
49.763
900
43.138
400
44.763
900
46.388
400
48.013
900
49.791
206.000
43.163
500
44.788
219.000
46.413
500
48.038
232.000
49.819
100
43.188
600
44.813
100
46.438
600
48.063
100
49.847
200
43.213
700
44.838
200
46.463
700
48.088
200
49.875
300
43.238
800
44.863
300
46.488
800
48.113
300
49.903
400
43.263
900
44.888
400
46.513
900
48.138
400
49.931
500
43.288
213.000
44.913
500
46.538
226.000
48.163
500
49.959
600
43.313
100
44.938
600
46.563
100
48.188
600
49.987
700
43.338
200
44.963
700
46.588
200
48.213
700
50.015
800
43.363
300
44.988
800
46.613
300
48.238
800
50.043
900
43.388
400
45.013
900
46.638
400
48.263
900
50.071
207.000
43.413
500
45.038
220.000
46.663
500
48.288
233.000
50.099
100
43.438
600
45.063
100
46.688
600
48.313
100
50.127
200
43.463
700
45.088
200
46.713
700
48.338
200
50.155
300
43.488
800
45.113
300
46.738
800
48.363
300
50.183
400
43.513
900
45.138
400
46.763
900
48.391
400
50.211
500
43.538
214.000
45.163
500
46.788
227.000
48.419
500
50.239
600
43.563
100
45.188
600
46.813
100
48.447
600
50.267
700
43.588
200
45.213
700
46.838
200
48.475
700
50.295
800
43.613
300
45.238
800
46.863
300
48.503
800
50.323
900
43.638
400
45.263
900
46.888
400
48.531
900
50.351
208.000
43.663
500
45.288
221.000
46.913
500
48.559
234.000
50.379
100
43.688
600
45.313
100
46.938
600
48.587
100
50.407
200
43.713
700
45.338
200
46.963
700
48.615
200
50.435
300
43.738
800
45.363
300
46.988
800
48.643
300
50.463
400
43.763
900
45.388
400
47.013
900
48.671
400
50.491
500
43.788
215.000
45.413
500
47.038
228.000
48.699
500
50.519
600
43.813
100
45.438
600
47.063
100
48.727
600
50.547
700
43.838
200
45.463
700
47.088
200
48.755
700
50.575
800
43.863
300
45.488
800
47.113
300
48.783
800
50.603
900
43.888
400
45.513
900
47.138
400
48.811
900
50.631
209.000
43.913
500
45.538
222.000
47.163
500
48.839
235.000
50.659
100
43.938
600
45.563
100
47.188
600
48.867
100
50.687
200
43.963
700
45.588
200
47.213
700
48.895
200
50.715
300
43.988
800
45.613
300
47.238
800
48.923
300
50.743
400
44.013
900
45.638
400
47.263
900
48.951
400
50.771
500
44.038
216.000
45.663
500
47.288
229.000
48.979
500
50.799
600
44.063
100
45.688
600
47.313
100
49.007
600
50.827
700
44.088
200
45.713
700
47.338
200
49.035
700
50.855
800
44.113
300
45.738
800
47.363
300
49.063
800
50.883
900
44.138
400
45.763
900
47.388
400
49.091
900
50.911
210.000
44.163
500
45.788
223.000
47.413
500
49.119
236.000
50.939
100
44.188
600
45.813
100
47.438
600
49.147
100
50.967
200
44.213
700
45.838
200
47.463
700
49.175
200
50.995
300
44.238
800
45.863
300
47.488
800
49.203
300
51.023
400
44.263
900
45.888
400
47.513
900
49.231
400
51.051
500
44.288
217.000
45.913
500
47.538
230.000
49.259
500
51.079
600
44.313
100
45.938
600
47.563
100
49.287
600
51.107
700
44.338
200
45.963
700
47.588
200
49.315
700
51.135
800
44.363
300
45.988
800
47.613
300
49.343
800
51.163
900
44.388
400
46.013
900
47.638
400
49.371
900
51.191
211.000
44.413
500
46.038
224.000
47.663
500
49.399
237.000
51.219
100
44.438
600
46.063
100
47.688
600
49.427
100
51.247
200
44.463
700
46.088
200
47.713
700
49.455
200
51.275
300
44.488
800
46.113
300
47.738
800
49.483
300
51.303
400
44.513
900
46.138
400
47.763
900
49.511
400
51.331
500
44.538
218.000
46.163
500
47.788
231.000
49.539
500
51.359
600
44.563
100
46.188
600
47.813
100
49.567
600
51.387
700
44.588
200
46.213
700
47.838
200
49.595
700
51.415
800
44.613
300
46.238
800
47.863
300
49.623
800
51.443
900
44.638
400
46.263
900
47.888
400
49.651
900
51.471
212.000
44.663
500
46.288
225.000
47.913
500
49.679
238.000
51.499
- 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
51.527
600
53.347
100
55.167
600
56.987
100
58.807
200
51.555
700
53.375
200
55.195
700
57.015
200
58.835
300
51.583
800
53.403
300
55.223
800
57.043
300
58.863
400
51.611
900
53.431
400
55.251
900
57.071
400
58.891
500
51.639
245.000
53.459
500
55.279
258.000
57.099
500
58.919
600
51.667
100
53.487
600
55.307
100
57.127
600
58.947
700
51.695
200
53.515
700
55.335
200
57.155
700
58.975
800
51.723
300
53.543
800
55.363
300
57.183
800
59.003
900
51.751
400
53.571
900
55.391
400
57.211
900
59.031
239.000
51.779
500
53.599
252.000
55.419
500
57.239
265.000
59.059
100
51.807
600
53.627
100
55.447
600
57.267
100
59.087
200
51.835
700
53.655
200
55.475
700
57.295
200
59.115
300
51.863
800
53.683
300
55.503
800
57.323
300
59.143
400
51.891
900
53.711
400
55.531
900
57.351
400
59.171
500
51.919
246.000
53.739
500
55.559
259.000
57.379
500
59.199
600
51.947
100
53.767
600
55.587
100
57.407
600
59.227
700
51.975
200
53.795
700
55.615
200
57.435
700
59.255
800
52.003
300
53.823
800
55.643
300
57.463
800
59.283
900
52.031
400
53.851
900
55.671
400
57.491
900
59.311
240.000
52.059
500
53.879
253.000
55.699
500
57.519
266.000
59.339
100
52.087
600
53.907
100
55.727
600
57.547
100
59.367
200
52.115
700
53.935
200
55.755
700
57.575
200
59.395
300
52.143
800
53.963
300
55.783
800
57.603
300
59.423
400
52.171
900
53.991
400
55.811
900
57.631
400
59.451
500
52.199
247.000
54.019
500
55.839
260.000
57.659
500
59.479
600
52.227
100
54.047
600
55.867
100
57.687
600
59.507
700
52.255
200
54.075
700
55.895
200
57.715
700
59.535
800
52.283
300
54.103
800
55.923
300
57.743
800
59.563
900
52.311
400
54.131
900
55.951
400
57.771
900
59.591
241.000
52.339
500
54.159
254.000
55.979
500
57.799
267.000
59.619
100
52.367
600
54.187
100
56.007
600
57.827
100
59.647
200
52.395
700
54.215
200
56.035
700
57.855
200
59.675
300
52.423
800
54.243
300
56.063
800
57.883
300
59.703
400
52.451
900
54.271
400
56.091
900
57.911
400
59.731
500
52.479
248.000
54.299
500
56.119
261.000
57.939
500
59.759
600
52.507
100
54.327
600
56.147
100
57.967
600
59.787
700
52.535
200
54.355
700
56.175
200
57.995
700
59.815
800
52.563
300
54.383
800
56.203
300
58.023
800
59.843
900
52.591
400
54.411
900
56.231
400
58.051
900
59.871
242.000
52.619
500
54.439
255.000
56.259
500
58.079
268.000
59.899
100
52.647
600
54.467
100
56.287
600
58.107
100
59.927
200
52.675
700
54.495
200
56.315
700
58.135
200
59.955
300
52.703
800
54.523
300
56.343
800
58.163
300
59.983
400
52.731
900
54.551
400
56.371
900
58.191
400
60.011
500
52.759
249.000
54.579
500
56.399
262.000
58.219
500
60.039
600
52.787
100
54.607
600
56.427
100
58.247
600
60.067
700
52.815
200
54.635
700
56.455
200
58.275
700
60.095
800
52.843
300
54.663
800
56.483
300
58.303
800
60.123
900
52.871
400
54.691
900
56.511
400
58.331
900
60.151
243.000
52.899
500
54.719
256.000
56.539
500
58.359
269.000
60.179
100
52.927
600
54.747
100
56.567
600
58.387
100
60.207
200
52.955
700
54.775
200
56.595
700
58.415
200
60.235
300
52.983
800
54.803
300
56.623
800
58.443
300
60.263
400
53.011
900
54.831
400
56.651
900
58.471
400
60.291
500
53.039
250.000
54.859
500
56.679
263.000
58.499
500
60.319
600
53.067
100
54.887
600
56.707
100
58.527
600
60.347
700
53.095
200
54.915
700
56.735
200
58.555
700
60.375
800
53.123
300
54.943
800
56.763
300
58.583
800
60.403
900
53.151
400
54.971
900
56.791
400
58.611
900
60.431
244.000
53.179
500
54.999
257.000
56.819
500
58.639
270.000
60.459
100
53.207
600
55.027
100
56.847
600
58.667
100
60.487
200
53.235
700
55.055
200
56.875
700
58.695
200
60.515
300
53.263
800
55.083
300
56.903
800
58.723
300
60.543
400
53.291
900
55.111
400
56.931
900
58.751
400
60.571
500
53.319
251.000
55.139
500
56.959
264.000
58.779
500
60.599
- 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
600
60.627
100
62.447
600
64.267
100
66.087
600
67.907
700
60.655
200
62.475
700
64.295
200
66.115
700
67.935
800
60.683
300
62.503
800
64.323
300
66.143
800
67.963
900
60.711
400
62.531
900
64.351
400
66.171
900
67.991
271.000
60.739
500
62.559
284.000
64.379
500
66.199
297.000
68.019
100
60.767
600
62.587
100
64.407
600
66.227
100
68.047
200
60.795
700
62.615
200
64.435
700
66.255
200
68.075
300
60.823
800
62.643
300
64.463
800
66.283
300
68.103
400
60.851
900
62.671
400
64.491
900
66.311
400
68.131
500
60.879
278.000
62.699
500
64.519
291.000
66.339
500
68.159
600
60.907
100
62.727
600
64.547
100
66.367
600
68.187
700
60.935
200
62.755
700
64.575
200
66.395
700
68.215
800
60.963
300
62.783
800
64.603
300
66.423
800
68.243
900
60.991
400
62.811
900
64.631
400
66.451
900
68.271
272.000
61.019
500
62.839
285.000
64.659
500
66.479
298.000
68.299
100
61.047
600
62.867
100
64.687
600
66.507
100
68.327
200
61.075
700
62.895
200
64.715
700
66.535
200
68.355
300
61.103
800
62.923
300
64.743
800
66.563
300
68.383
400
61.131
900
62.951
400
64.771
900
66.591
400
68.411
500
61.159
279.000
62.979
500
64.799
292.000
66.619
500
68.439
600
61.187
100
63.007
600
64.827
100
66.647
600
68.467
700
61.215
200
63.035
700
64.855
200
66.675
700
68.495
800
61.243
300
63.063
800
64.883
300
66.703
800
68.523
900
61.271
400
63.091
900
64.911
400
66.731
900
68.551
273.000
61.299
500
63.119
286.000
64.939
500
66.759
299.000
68.579
100
61.327
600
63.147
100
64.967
600
66.787
100
68.607
200
61.355
700
63.175
200
64.995
700
66.815
200
68.635
300
61.383
800
63.203
300
65.023
800
66.843
300
68.663
400
61.411
900
63.231
400
65.051
900
66.871
400
68.691
500
61.439
280.000
63.259
500
65.079
293.000
66.899
500
68.719
600
61.467
100
63.287
600
65.107
100
66.927
600
68.747
700
61.495
200
63.315
700
65.135
200
66.955
700
68.775
800
61.523
300
63.343
800
65.163
300
66.983
800
68.803
900
61.551
400
63.371
900
65.191
400
67.011
900
68.831
274.000
61.579
500
63.399
287.000
65.219
500
67.039
300.000
68.859
100
61.607
600
63.427
100
65.247
600
67.067
100
68.887
200
61.635
700
63.455
200
65.275
700
67.095
200
68.915
300
61.663
800
63.483
300
65.303
800
67.123
300
68.943
400
61.691
900
63.511
400
65.331
900
67.151
400
68.971
500
61.719
281.000
63.539
500
65.359
294.000
67.179
500
68.999
600
61.747
100
63.567
600
65.387
100
67.207
600
69.027
700
61.775
200
63.595
700
65.415
200
67.235
700
69.055
800
61.803
300
63.623
800
65.443
300
67.263
800
69.083
900
61.831
400
63.651
900
65.471
400
67.291
900
69.111
275.000
61.859
500
63.679
288.000
65.499
500
67.319
301.000
69.139
100
61.887
600
63.707
100
65.527
600
67.347
100
69.167
200
61.915
700
63.735
200
65.555
700
67.375
200
69.195
300
61.943
800
63.763
300
65.583
800
67.403
300
69.223
400
61.971
900
63.791
400
65.611
900
67.431
400
69.251
500
61.999
282.000
63.819
500
65.639
295.000
67.459
500
69.279
600
62.027
100
63.847
600
65.667
100
67.487
600
69.307
700
62.055
200
63.875
700
65.695
200
67.515
700
69.335
800
62.083
300
63.903
800
65.723
300
67.543
800
69.363
900
62.111
400
63.931
900
65.751
400
67.571
900
69.391
276.000
62.139
500
63.959
289.000
65.779
500
67.599
302.000
69.419
100
62.167
600
63.987
100
65.807
600
67.627
100
69.447
200
62.195
700
64.015
200
65.835
700
67.655
200
69.475
300
62.223
800
64.043
300
65.863
800
67.683
300
69.503
400
62.251
900
64.071
400
65.891
900
67.711
400
69.531
500
62.279
283.000
64.099
500
65.919
296.000
67.739
500
69.559
600
62.307
100
64.127
600
65.947
100
67.767
600
69.587
700
62.335
200
64.155
700
65.975
200
67.795
700
69.615
800
62.363
300
64.183
800
66.003
300
67.823
800
69.643
900
62.391
400
64.211
900
66.031
400
67.851
900
69.671
277.000
62.419
500
64.239
290.000
66.059
500
67.879
303.000
69.699
- 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
69.727
600
71.807
100
73.887
600
75.967
100
78.047
200
69.759
700
71.839
200
73.919
700
75.999
200
78.079
300
69.791
800
71.871
300
73.951
800
76.031
300
78.111
400
69.823
900
71.903
400
73.983
900
76.063
400
78.143
500
69.855
310.000
71.935
500
74.015
323.000
76.095
500
78.175
600
69.887
100
71.967
600
74.047
100
76.127
600
78.207
700
69.919
200
71.999
700
74.079
200
76.159
700
78.239
800
69.951
300
72.031
800
74.111
300
76.191
800
78.271
900
69.983
400
72.063
900
74.143
400
76.223
900
78.303
304.000
70.015
500
72.095
317.000
74.175
500
76.255
330.000
78.335
100
70.047
600
72.127
100
74.207
600
76.287
100
78.367
200
70.079
700
72.159
200
74.239
700
76.319
200
78.399
300
70.111
800
72.191
300
74.271
800
76.351
300
78.431
400
70.143
900
72.223
400
74.303
900
76.383
400
78.463
500
70.175
311.000
72.255
500
74.335
324.000
76.415
500
78.495
600
70.207
100
72.287
600
74.367
100
76.447
600
78.527
700
70.239
200
72.319
700
74.399
200
76.479
700
78.559
800
70.271
300
72.351
800
74.431
300
76.511
800
78.591
900
70.303
400
72.383
900
74.463
400
76.543
900
78.623
305.000
70.335
500
72.415
318.000
74.495
500
76.575
331.000
78.655
100
70.367
600
72.447
100
74.527
600
76.607
100
78.687
200
70.399
700
72.479
200
74.559
700
76.639
200
78.719
300
70.431
800
72.511
300
74.591
800
76.671
300
78.751
400
70.463
900
72.543
400
74.623
900
76.703
400
78.783
500
70.495
312.000
72.575
500
74.655
325.000
76.735
500
78.815
600
70.527
100
72.607
600
74.687
100
76.767
600
78.847
700
70.559
200
72.639
700
74.719
200
76.799
700
78.879
800
70.591
300
72.671
800
74.751
300
76.831
800
78.911
900
70.623
400
72.703
900
74.783
400
76.863
900
78.943
306.000
70.655
500
72.735
319.000
74.815
500
76.895
332.000
78.975
100
70.687
600
72.767
100
74.847
600
76.927
100
79.007
200
70.719
700
72.799
200
74.879
700
76.959
200
79.039
300
70.751
800
72.831
300
74.911
800
76.991
300
79.071
400
70.783
900
72.863
400
74.943
900
77.023
400
79.103
500
70.815
313.000
72.895
500
74.975
326.000
77.055
500
79.135
600
70.847
100
72.927
600
75.007
100
77.087
600
79.167
700
70.879
200
72.959
700
75.039
200
77.119
700
79.199
800
70.911
300
72.991
800
75.071
300
77.151
800
79.231
900
70.943
400
73.023
900
75.103
400
77.183
900
79.263
307.000
70.975
500
73.055
320.000
75.135
500
77.215
333.000
79.295
100
71.007
600
73.087
100
75.167
600
77.247
100
79.327
200
71.039
700
73.119
200
75.199
700
77.279
200
79.359
300
71.071
800
73.151
300
75.231
800
77.311
300
79.391
400
71.103
900
73.183
400
75.263
900
77.343
400
79.423
500
71.135
314.000
73.215
500
75.295
327.000
77.375
500
79.455
600
71.167
100
73.247
600
75.327
100
77.407
600
79.487
700
71.199
200
73.279
700
75.359
200
77.439
700
79.519
800
71.231
300
73.311
800
75.391
300
77.471
800
79.551
900
71.263
400
73.343
900
75.423
400
77.503
900
79.583
308.000
71.295
500
73.375
321.000
75.455
500
77.535
334.000
79.615
100
71.327
600
73.407
100
75.487
600
77.567
100
79.647
200
71.359
700
73.439
200
75.519
700
77.599
200
79.679
300
71.391
800
73.471
300
75.551
800
77.631
300
79.711
400
71.423
900
73.503
400
75.583
900
77.663
400
79.743
500
71.455
315.000
73.535
500
75.615
328.000
77.695
500
79.775
600
71.487
100
73.567
600
75.647
100
77.727
600
79.807
700
71.519
200
73.599
700
75.679
200
77.759
700
79.839
800
71.551
300
73.631
800
75.711
300
77.791
800
79.871
900
71.583
400
73.663
900
75.743
400
77.823
900
79.903
309.000
71.615
500
73.695
322.000
75.775
500
77.855
335.000
79.935
100
71.647
600
73.727
100
75.807
600
77.887
100
79.967
200
71.679
700
73.759
200
75.839
700
77.919
200
79.999
300
71.711
800
73.791
300
75.871
800
77.951
300
80.031
400
71.743
900
73.823
400
75.903
900
77.983
400
80.063
500
71.775
316.000
73.855
500
75.935
329.000
78.015
500
80.095
- 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
600
80.127
100
82.207
600
84.287
100
86.367
600
88.447
700
80.159
200
82.239
700
84.319
200
86.399
700
88.479
800
80.191
300
82.271
800
84.351
300
86.431
800
88.511
900
80.223
400
82.303
900
84.383
400
86.463
900
88.543
336.000
80.255
500
82.335
349.000
84.415
500
86.495
362.000
88.575
100
80.287
600
82.367
100
84.447
600
86.527
100
88.607
200
80.319
700
82.399
200
84.479
700
86.559
200
88.639
300
80.351
800
82.431
300
84.511
800
86.591
300
88.671
400
80.383
900
82.463
400
84.543
900
86.623
400
88.703
500
80.415
343.000
82.495
500
84.575
356.000
86.655
500
88.735
600
80.447
100
82.527
600
84.607
100
86.687
600
88.767
700
80.479
200
82.559
700
84.639
200
86.719
700
88.799
800
80.511
300
82.591
800
84.671
300
86.751
800
88.831
900
80.543
400
82.623
900
84.703
400
86.783
900
88.863
337.000
80.575
500
82.655
350.000
84.735
500
86.815
363.000
88.895
100
80.607
600
82.687
100
84.767
600
86.847
100
88.927
200
80.639
700
82.719
200
84.799
700
86.879
200
88.959
300
80.671
800
82.751
300
84.831
800
86.911
300
88.991
400
80.703
900
82.783
400
84.863
900
86.943
400
89.023
500
80.735
344.000
82.815
500
84.895
357.000
86.975
500
89.055
600
80.767
100
82.847
600
84.927
100
87.007
600
89.087
700
80.799
200
82.879
700
84.959
200
87.039
700
89.119
800
80.831
300
82.911
800
84.991
300
87.071
800
89.151
900
80.863
400
82.943
900
85.023
400
87.103
900
89.183
338.000
80.895
500
82.975
351.000
85.055
500
87.135
364.000
89.215
100
80.927
600
83.007
100
85.087
600
87.167
100
89.247
200
80.959
700
83.039
200
85.119
700
87.199
200
89.279
300
80.991
800
83.071
300
85.151
800
87.231
300
89.311
400
81.023
900
83.103
400
85.183
900
87.263
400
89.343
500
81.055
345.000
83.135
500
85.215
358.000
87.295
500
89.375
600
81.087
100
83.167
600
85.247
100
87.327
600
89.407
700
81.119
200
83.199
700
85.279
200
87.359
700
89.439
800
81.151
300
83.231
800
85.311
300
87.391
800
89.471
900
81.183
400
83.263
900
85.343
400
87.423
900
89.503
339.000
81.215
500
83.295
352.000
85.375
500
87.455
365.000
89.535
100
81.247
600
83.327
100
85.407
600
87.487
100
89.567
200
81.279
700
83.359
200
85.439
700
87.519
200
89.599
300
81.311
800
83.391
300
85.471
800
87.551
300
89.631
400
81.343
900
83.423
400
85.503
900
87.583
400
89.663
500
81.375
346.000
83.455
500
85.535
359.000
87.615
500
89.695
600
81.407
100
83.487
600
85.567
100
87.647
600
89.727
700
81.439
200
83.519
700
85.599
200
87.679
700
89.759
800
81.471
300
83.551
800
85.631
300
87.711
800
89.791
900
81.503
400
83.583
900
85.663
400
87.743
900
89.823
340.000
81.535
500
83.615
353.000
85.695
500
87.775
366.000
89.855
100
81.567
600
83.647
100
85.727
600
87.807
100
89.887
200
81.599
700
83.679
200
85.759
700
87.839
200
89.919
300
81.631
800
83.711
300
85.791
800
87.871
300
89.951
400
81.663
900
83.743
400
85.823
900
87.903
400
89.983
500
81.695
347.000
83.775
500
85.855
360.000
87.935
500
90.015
600
81.727
100
83.807
600
85.887
100
87.967
600
90.047
700
81.759
200
83.839
700
85.919
200
87.999
700
90.079
800
81.791
300
83.871
800
85.951
300
88.031
800
90.111
900
81.823
400
83.903
900
85.983
400
88.063
900
90.143
341.000
81.855
500
83.935
354.000
86.015
500
88.095
367.000
90.175
100
81.887
600
83.967
100
86.047
600
88.127
100
90.207
200
81.919
700
83.999
200
86.079
700
88.159
200
90.239
300
81.951
800
84.031
300
86.111
800
88.191
300
90.271
400
81.983
900
84.063
400
86.143
900
88.223
400
90.303
500
82.015
348.000
84.095
500
86.175
361.000
88.255
500
90.335
600
82.047
100
84.127
600
86.207
100
88.287
600
90.367
700
82.079
200
84.159
700
86.239
200
88.319
700
90.399
800
82.111
300
84.191
800
86.271
300
88.351
800
90.431
900
82.143
400
84.223
900
86.303
400
88.383
900
90.463
342.000
82.175
500
84.255
355.000
86.335
500
88.415
368.000
90.495
- 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
90.527
600
92.607
100
94.799
600
97.139
100
99.479
200
90.559
700
92.639
200
94.835
700
97.175
200
99.515
300
90.591
800
92.671
300
94.871
800
97.211
300
99.551
400
90.623
900
92.703
400
94.907
900
97.247
400
99.587
500
90.655
375.000
92.735
500
94.943
388.000
97.283
500
99.623
600
90.687
100
92.767
600
94.979
100
97.319
600
99.659
700
90.719
200
92.799
700
95.015
200
97.355
700
99.695
800
90.751
300
92.831
800
95.051
300
97.391
800
99.731
900
90.783
400
92.863
900
95.087
400
97.427
900
99.767
369.000
90.815
500
92.895
382.000
95.123
500
97.463
395.000
99.803
100
90.847
600
92.927
100
95.159
600
97.499
100
99.839
200
90.879
700
92.959
200
95.195
700
97.535
200
99.875
300
90.911
800
92.991
300
95.231
800
97.571
300
99.911
400
90.943
900
93.023
400
95.267
900
97.607
400
99.947
500
90.975
376.000
93.055
500
95.303
389.000
97.643
500
99.983
600
91.007
100
93.087
600
95.339
100
97.679
600
100.019
700
91.039
200
93.119
700
95.375
200
97.715
700
100.055
800
91.071
300
93.151
800
95.411
300
97.751
800
100.091
900
91.103
400
93.183
900
95.447
400
97.787
900
100.127
370.000
91.135
500
93.215
383.000
95.483
500
97.823
396.000
100.163
100
91.167
600
93.247
100
95.519
600
97.859
100
100.199
200
91.199
700
93.279
200
95.555
700
97.895
200
100.235
300
91.231
800
93.311
300
95.591
800
97.931
300
100.271
400
91.263
900
93.343
400
95.627
900
97.967
400
100.307
500
91.295
377.000
93.375
500
95.663
390.000
98.003
500
100.343
600
91.327
100
93.407
600
95.699
100
98.039
600
100.379
700
91.359
200
93.439
700
95.735
200
98.075
700
100.415
800
91.391
300
93.471
800
95.771
300
98.111
800
100.451
900
91.423
400
93.503
900
95.807
400
98.147
900
100.487
371.000
91.455
500
93.535
384.000
95.843
500
98.183
397.000
100.523
100
91.487
600
93.567
100
95.879
600
98.219
100
100.559
200
91.519
700
93.599
200
95.915
700
98.255
200
100.595
300
91.551
800
93.631
300
95.951
800
98.291
300
100.631
400
91.583
900
93.663
400
95.987
900
98.327
400
100.667
500
91.615
378.000
93.695
500
96.023
391.000
98.363
500
100.703
600
91.647
100
93.727
600
96.059
100
98.399
600
100.739
700
91.679
200
93.759
700
96.095
200
98.435
700
100.775
800
91.711
300
93.791
800
96.131
300
98.471
800
100.811
900
91.743
400
93.827
900
96.167
400
98.507
900
100.847
372.000
91.775
500
93.863
385.000
96.203
500
98.543
398.000
100.883
100
91.807
600
93.899
100
96.239
600
98.579
100
100.919
200
91.839
700
93.935
200
96.275
700
98.615
200
100.955
300
91.871
800
93.971
300
96.311
800
98.651
300
100.991
400
91.903
900
94.007
400
96.347
900
98.687
400
101.027
500
91.935
379.000
94.043
500
96.383
392.000
98.723
500
101.063
600
91.967
100
94.079
600
96.419
100
98.759
600
101.099
700
91.999
200
94.115
700
96.455
200
98.795
700
101.135
800
92.031
300
94.151
800
96.491
300
98.831
800
101.171
900
92.063
400
94.187
900
96.527
400
98.867
900
101.207
373.000
92.095
500
94.223
386.000
96.563
500
98.903
399.000
101.243
100
92.127
600
94.259
100
96.599
600
98.939
100
101.279
200
92.159
700
94.295
200
96.635
700
98.975
200
101.315
300
92.191
800
94.331
300
96.671
800
99.011
300
101.351
400
92.223
900
94.367
400
96.707
900
99.047
400
101.387
500
92.255
380.000
94.403
500
96.743
393.000
99.083
500
101.423
600
92.287
100
94.439
600
96.779
100
99.119
600
101.459
700
92.319
200
94.475
700
96.815
200
99.155
700
101.495
800
92.351
300
94.511
800
96.851
300
99.191
800
101.531
900
92.383
400
94.547
900
96.887
400
99.227
900
101.567
374.000
92.415
500
94.583
387.000
96.923
500
99.263
400.000
101.603
100
92.447
600
94.619
100
96.959
600
99.299
100
101.639
200
92.479
700
94.655
200
96.995
700
99.335
200
101.675
300
92.511
800
94.691
300
97.031
800
99.371
300
101.711
400
92.543
900
94.727
400
97.067
900
99.407
400
101.747
500
92.575
381.000
94.763
500
97.103
394.000
99.443
500
101.783
- 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
600
101.819
100
104.159
600
106.499
100
108.839
600
111.179
700
101.855
200
104.195
700
106.535
200
108.875
700
111.215
800
101.891
300
104.231
800
106.571
300
108.911
800
111.251
900
101.927
400
104.267
900
106.607
400
108.947
900
111.287
401.000
101.963
500
104.303
414.000
106.643
500
108.983
427.000
111.323
100
101.999
600
104.339
100
106.679
600
109.019
100
111.359
200
102.035
700
104.375
200
106.715
700
109.055
200
111.395
300
102.071
800
104.411
300
106.751
800
109.091
300
111.431
400
102.107
900
104.447
400
106.787
900
109.127
400
111.467
500
102.143
408.000
104.483
500
106.823
421.000
109.163
500
111.503
600
102.179
100
104.519
600
106.859
100
109.199
600
111.539
700
102.215
200
104.555
700
106.895
200
109.235
700
111.575
800
102.251
300
104.591
800
106.931
300
109.271
800
111.611
900
102.287
400
104.627
900
106.967
400
109.307
900
111.647
402.000
102.323
500
104.663
415.000
107.003
500
109.343
428.000
111.683
100
102.359
600
104.699
100
107.039
600
109.379
100
111.719
200
102.395
700
104.735
200
107.075
700
109.415
200
111.755
300
102.431
800
104.771
300
107.111
800
109.451
300
111.791
400
102.467
900
104.807
400
107.147
900
109.487
400
111.827
500
102.503
409.000
104.843
500
107.183
422.000
109.523
500
111.863
600
102.539
100
104.879
600
107.219
100
109.559
600
111.899
700
102.575
200
104.915
700
107.255
200
109.595
700
111.935
800
102.611
300
104.951
800
107.291
300
109.631
800
111.971
900
102.647
400
104.987
900
107.327
400
109.667
900
112.007
403.000
102.683
500
105.023
416.000
107.363
500
109.703
429.000
112.043
100
102.719
600
105.059
100
107.399
600
109.739
100
112.079
200
102.755
700
105.095
200
107.435
700
109.775
200
112.115
300
102.791
800
105.131
300
107.471
800
109.811
300
112.151
400
102.827
900
105.167
400
107.507
900
109.847
400
112.187
500
102.863
410.000
105.203
500
107.543
423.000
109.883
500
112.223
600
102.899
100
105.239
600
107.579
100
109.919
600
112.259
700
102.935
200
105.275
700
107.615
200
109.955
700
112.295
800
102.971
300
105.311
800
107.651
300
109.991
800
112.331
900
103.007
400
105.347
900
107.687
400
110.027
900
112.367
404.000
103.043
500
105.383
417.000
107.723
500
110.063
430.000
112.403
100
103.079
600
105.419
100
107.759
600
110.099
100
112.439
200
103.115
700
105.455
200
107.795
700
110.135
200
112.475
300
103.151
800
105.491
300
107.831
800
110.171
300
112.511
400
103.187
900
105.527
400
107.867
900
110.207
400
112.547
500
103.223
411.000
105.563
500
107.903
424.000
110.243
500
112.583
600
103.259
100
105.599
600
107.939
100
110.279
600
112.619
700
103.295
200
105.635
700
107.975
200
110.315
700
112.655
800
103.331
300
105.671
800
108.011
300
110.351
800
112.691
900
103.367
400
105.707
900
108.047
400
110.387
900
112.727
405.000
103.403
500
105.743
418.000
108.083
500
110.423
431.000
112.763
100
103.439
600
105.779
100
108.119
600
110.459
100
112.799
200
103.475
700
105.815
200
108.155
700
110.495
200
112.835
300
103.511
800
105.851
300
108.191
800
110.531
300
112.871
400
103.547
900
105.887
400
108.227
900
110.567
400
112.907
500
103.583
412.000
105.923
500
108.263
425.000
110.603
500
112.943
600
103.619
100
105.959
600
108.299
100
110.639
600
112.979
700
103.655
200
105.995
700
108.335
200
110.675
700
113.015
800
103.691
300
106.031
800
108.371
300
110.711
800
113.051
900
103.727
400
106.067
900
108.407
400
110.747
900
113.087
406.000
103.763
500
106.103
419.000
108.443
500
110.783
432.000
113.123
100
103.799
600
106.139
100
108.479
600
110.819
100
113.159
200
103.835
700
106.175
200
108.515
700
110.855
200
113.195
300
103.871
800
106.211
300
108.551
800
110.891
300
113.231
400
103.907
900
106.247
400
108.587
900
110.927
400
113.267
500
103.943
413.000
106.283
500
108.623
426.000
110.963
500
113.303
600
103.979
100
106.319
600
108.659
100
110.999
600
113.339
700
104.015
200
106.355
700
108.695
200
111.035
700
113.375
800
104.051
300
106.391
800
108.731
300
111.071
800
113.411
900
104.087
400
106.427
900
108.767
400
111.107
900
113.447
407.000
104.123
500
106.463
420.000
108.803
500
111.143
433.000
113.483
100
113.519
200
113.555
II. Tabelul impozitului la fiecare 10 lei corespunzător tranșei de venit impozabil în care se încadrează salariul brut lunar
Intervalul de venit - lei -
Zecile de lei
10
20
30
40
50
60
70
80
90
1 - 7.400
0
1
1
2
2
3
3
4
4
7.401 - 8.100
1
2
2
3
4
5
6
6
7
8.101 - 10.900
1
3
4
6
7
8
10
11
13
10.901 - 18.500
2
3
5
7
8
10
12
14
15
18.501 - 30.200
2
4
5
7
9
11
13
14
16
30.201 - 45.200
2
4
6
8
9
11
13
15
17
45.201 - 76.300
2
4
6
8
10
12
14
16
18
76.301 - 106.400
2
4
6
8
10
13
15
17
19
106.401 - 151.200
2
4
7
9
11
13
15
18
20
151.201 - 226.800
2
5
7
10
12
15
17
20
22
226.801 - 303.100
3
6
8
11
14
17
20
22
25
303.101 - 378.300
3
6
10
13
16
19
22
26
29
378.301 - 433.200
4
7
11
14
18
22
25
29
32
NOTă:
1. Calculatorul de impozit s-a elaborat distinct pentru veniturile impozabile din 100 în 100 lei, precum și din 10 în 10 lei.
2. Calculul impozitului pe salarii se efectuează prin rotunjirea veniturilor lunare la 10 lei, prin neglijarea unităților în favoarea salariaților.
3. Impozitul pe salarii se calculează prin adiționarea sumelor prevăzute în tabelele I și II. Spre exemplu, la salariul de 195.166 lei, care se rotunjește, potrivit pct. 1, la 195.160 lei, impozitul se calculează astfel: pentru salariul de 195.100 lei se ia impozitul corespunzător din tabelul I, de 40.438 lei, la care se adaugă impozitul de 15 iei din tabelul II, corespunzător zecilor de lei (60 lei) și transei de venit unde se încadrează salariul de 195.160 lei. Impozitul datorat este de 40.453 (40.438 + 15) lei.
4. Precizăm că la salariile de peste 433.200 lei lunar, la impozitul de 113.555 lei se adaugă un impozit de 40% pentru ceea ce depășește suma.
5. Partea din salariile de peste 826.600 lei lunar se impozitează 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.