Romania Per Diem Calculator 2026
Use the calculator below to instantly work out the tax-free and the taxable part of the per diem (diurnă) for domestic and international business trips, according to the 2026 legislation.
Per Diem (Diurnă)
Updated 2026TOTAL TAXES
How the per diem (diurnă) is calculated in Romania in 2026
The per diem is the daily allowance paid to employees on delegation or secondment, covering meals and small expenses without supporting receipts. It stays tax-free as long as it fits, at the same time, within the legal ceiling per day and the 3-base-salaries ceiling - anything above is taxed like salary income, according to the 2026 legislation.
What the per diem is
The delegation/secondment allowance granted for each day of a business trip, based on a travel order signed by the company.
Domestic per diem
The legal level for public institutions is 23 lei/day. Private companies can grant up to 2.5x this level - 57.5 lei/day - completely tax-free.
International per diem
The legal level is set per destination country by HG 518/1995 (35 EUR/day for most EU states), with the tax-free ceiling at 2.5x - 87.5 EUR/day.
The 3-base-salaries ceiling
The tax-free amount is also capped at 3 base salaries, prorated: 3 x base salary x trip days ÷ working days in the month.
Taxes on the excess
The amount above the ceilings is assimilated to salary income and subject to CAS 25%, CASS 10% and the 10% income tax.
Labour insurance – CAM 2.25%
For the taxable part, the employer also owes the 2.25% labour insurance contribution, on top of the amount granted.
Tax-free ceilings in 2026
| Per diem type | Legal level | Tax-free ceiling (2.5x) |
|---|---|---|
| Domestic (Romania) | 23 lei/day | 57.5 lei/day |
| International (most EU states) | 35 EUR/day | 87.5 EUR/day |
| Additional ceiling | - | 3 base salaries, prorated |
For international trips the legal level differs per country, according to the annex of HG 518/1995. Both ceilings must be met at the same time.
Per diem calculation example
For a domestic trip of 5 days with a per diem of 100 lei/day, a base salary of 4,050 lei and 21 working days in the month:
Taxes are rounded to the nearest leu, as in the calculator. The 3-base-salaries ceiling (3 × 4,050 ÷ 21 × 5 = 2,893 lei) is not binding here. The employer also pays CAM 2.25% on the taxable part (≈ 5 lei).
Beyond the calculator, Papervee automates delegation orders, leave and the entire HR flow for your company.
How minimum and average gross salaries evolved in Romania
Over the past years both the gross minimum wage and the average gross salary in Romania have grown steadily. The chart below puts the two side by side, so you can see the context behind the figures the calculator works with.
Swipe sideways to see the full chart.
Gross values in lei, for the 2010–2026 period. Figures are indicative and based on public data on the minimum and average gross salary.
Other useful calculators
Explore the other calculators updated for the 2026 legislation.
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