CALCULATOR IMPOZITE nr. 1 din 31 ianuarie 1994

pentru impozitul pe salarii aferent veniturilor realizate începând cu luna ianuarie 1994

I. Tabelul impozitului calculat la fiecare suta 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 5 800 332 600 1.270 400 2.304 200 3.375

200 10 900 346 700 1.287 500 2.322 300 3.394

300 15 6.000 360 800 1.304 600 2.340 400 3.413

400 20 100 374 900 1.321 700 2.358 500 3.432

500 25 200 388 12.000 1.338 800 2.376 600 3.451

600 30 300 402 100 1.355 900 2.394 700 3.470

700 35 400 416 200 1.372 18.000 2.412 800 3.489

800 40 500 430 300 1.389 100 2.430 900 3.508

900 45 600 444 400 1.406 200 2.448 24.000 3.527

1.000 50 700 458 500 1.423 300 2.466 100 3.546

100 55 800 472 600 1.440 400 2.484 200 3.565

200 60 900 486 700 1.458 500 2.502 300 3.584

300 65 7.000 500 800 1.476 600 2.520 400 3.603

400 70 100 514 900 1.494 700 2.538 500 3.622

500 75 200 528 13.000 1.512 800 2.556 600 3.641

600 80 300 542 100 1.530 900 2.574 700 3.660

700 85 400 556 200 1.548 19.000 2.592 800 3.679

800 90 500 573 300 1.566 100 2.610 900 3.698

900 95 600 590 400 1.584 200 2.628 25.000 3.717

2.000 100 700 607 500 1.602 300 2.646 100 3.736

100 105 800 624 600 1.620 400 2.664 200 3.755

200 110 900 641 700 1.638 500 2.682 300 3.774

300 115 8.000 658 800 1.656 600 2.700 400 3.793

400 120 100 675 900 1.674 700 2.718 500 3.812

500 125 200 692 14.000 1.692 800 2.736 600 3.831

600 130 300 709 100 1.710 900 2.754 700 3.850

700 135 400 726 200 1.728 20.000 2.772 800 3.869

800 140 500 743 300 1.746 100 2.790 900 3.888

900 145 600 760 400 1.764 200 2.808 26.000 3.907

3.000 150 700 777 500 1.782 300 2.826 100 3.926

100 155 800 794 600 1.800 400 2.844 200 3.945

200 160 900 811 700 1.818 500 2.862 300 3.964

300 165 9.000 828 800 1.836 600 2.881 400 3.983

400 170 100 845 900 1.854 700 2.900 500 4.002

500 175 200 862 15.000 1.872 800 2.919 600 4.021

600 180 300 879 100 1.890 900 2.938 700 4.040

700 185 400 896 200 1.908 21.000 2.957 800 4.059

800 190 500 913 300 1.926 100 2.976 900 4.078

900 195 600 930 400 1.944 200 2.995 27.000 4.097

4.000 200 700 947 500 1.962 300 3.014 100 4.116

100 205 800 964 600 1.980 400 3.033 200 4.135

200 210 900 981 700 1.998 500 3.052 300 4.154

300 215 10.000 998 800 2.016 600 3.071 400 4.173

400 220 100 1.015 900 2.034 700 3.090 500 4.192

500 225 200 1.032 16.000 2.052 800 3.109 600 4.211

600 230 300 1.049 100 2.070 900 3.128 700 4.230

700 235 400 1.066 200 2.088 22.000 3.147 800 4.249

800 240 500 1.083 300 2.106 100 3.166 900 4.268

900 245 600 1.100 400 2.124 200 3.185 28.000 4.287

5.000 250 700 1.117 500 2.142 300 3.204 100 4.306

100 258 800 1.134 600 2.160 400 3.223 200 4.325

200 266 900 1.151 700 2.178 500 3.242 300 4.344

300 274 11.000 1.168 800 2.196 600 3.261 400 4.363

400 282 100 1.185 900 2.214 700 3.280 500 4.382

500 290 200 1.202 17.000 2.232 800 3.299 600 4.401

600 304 300 1.219 100 2.250 900 3.318 700 4.420

700 120 400 1.236 200 2.268 23.000 3.337 800 4.439

500 1.253 300 2.286 100 3.356 900 4.458

29.000 4.477 200 5.701 500 6.961 800 8.221 54.000 9.483

100 4.496 300 5.721 600 6.981 900 8.241 100 9.504

200 4.515 400 5.741 700 7.001 48.000 8.261 200 9.525

300 4.534 500 5.761 800 7.021 100 8.281 300 9.546

400 4.553 600 5.781 900 7.041 200 8.301 400 9.567

500 4.572 700 5.801 42.000 7.061 300 8.321 500 9.588

600 4.591 800 5.821 100 7.081 400 8.341 600 9.609

700 4.610 900 5.841 200 7.101 500 8.361 700 9.630

800 4.629 36.000 5.861 300 7.121 600 8.381 800 9.651

900 4.648 100 5.881 400 7.141 700 8.401 900 9.672

30.000 4.667 200 5.901 500 7.161 800 8.421 55.000 9.693

100 4.686 300 5.921 600 7.181 900 8.441 100 9.714

200 4.705 400 5.941 700 7.201 49.000 8.461 200 9.735

300 4.724 500 5.961 800 7.221 100 8.481 300 9.756

400 4.743 600 5.981 900 7.241 200 8.501 400 9.777

500 4.762 700 6.001 43.000 7.261 300 8.521 500 9.798

600 4.781 800 6.021 100 7.281 400 8.541 600 9.819

700 4.801 900 6.041 200 7.301 500 8.561 700 9.840

800 4.821 37.000 6.061 300 7.321 600 8.581 800 9.861

900 4.841 100 6.081 400 7.341 700 8.601 900 9.882

31.000 4.861 200 6.101 500 7.361 800 8.621 56.000 9.903

100 4.881 300 6.121 600 7.381 900 8.641 100 9.924

200 4.901 400 6.141 700 7.401 50.000 8.661 200 9.945

300 4.921 500 6.161 800 7.421 100 8.681 300 9.966

400 4.941 600 6.181 900 7.441 200 8.701 400 9.987

500 4.961 700 6.201 44.000 7.461 300 8.721 500 10.008

600 4.981 800 6.221 100 7.481 400 8.741 600 10.029

700 5.001 900 6.241 200 7.501 500 8.761 700 10.050

800 5.021 38.000 6.261 300 7.521 600 8.781 800 10.071

900 5.041 100 6.281 400 7.541 700 8.801 900 10.092

32.000 5.061 200 6.301 500 7.561 800 8.821 57.000 10.113

100 5.081 300 6.321 600 7.581 900 8.841 100 10.134

200 5.101 400 6.341 700 7.601 51.000 8.861 200 10.155

300 5.121 500 6.361 800 7.621 100 8.881 300 10.176

400 5.141 600 6.381 900 7.641 200 8.901 400 10.197

500 5.161 700 6.401 45.000 7.661 300 8.921 500 10.218

600 5.181 800 6.421 100 7.681 400 8.941 600 10.239

700 5.201 900 6.441 200 7.701 500 8.961 700 10.260

800 5.221 39.000 6.461 300 7.721 600 8.981 800 10.281

900 5.241 100 6.481 400 7.741 700 9.001 900 10.302

33.000 5.261 200 6.501 500 7.761 800 9.021 58.000 10.323

100 5.281 300 6.521 600 7.781 900 9.042 100 10.344

200 5.301 400 6.541 700 7.801 52.000 9.063 200 10.365

300 5.321 500 6.561 800 7.821 100 9.084 300 10.386

400 5.341 600 6.581 900 7.841 200 9.105 400 10.407

500 5.361 700 6.601 46.000 7.861 300 9.126 500 10.428

600 5.381 800 6.621 100 7.881 400 9.147 600 10.449

700 5.401 900 6.641 200 7.901 500 9.168 700 10.470

800 5.421 40.000 6.661 300 7.921 600 9.189 800 10.491

900 5.441 100 6.681 400 7.941 700 9.210 900 10.512

34.000 5.461 200 6.701 500 7.961 800 9.231 59.000 10.533

100 5.481 300 6.721 600 7.981 900 9.252 100 10.554

200 5.501 400 6.741 700 8.001 53.000 9.273 200 10.575

300 5.521 500 6.761 800 8.021 100 9.294 300 10.596

400 5.541 600 6.781 900 8.041 200 9.315 400 10.617

500 5.561 700 6.801 47.000 8.061 300 9.336 500 10.638

600 5.581 800 6.821 100 8.081 400 9.357 600 10.659

700 5.601 900 6.841 200 8.101 500 9.378 700 10.680

800 5.621 41.000 6.861 300 8.121 600 9.399 800 10.701

900 5.641 100 6.881 400 8.141 700 9.420 900 10.722

35.000 5.661 200 6.901 500 8.161 800 9.441 60.000 10.743

100 5.681 300 6.921 600 8.181 900 9.462 100 10.764

400 6.941 700 8.201 200 10.785

300 10.806 400 12.087 300 13.327 600 14.713 800 16.077

400 10.827 500 12.108 400 13.349 700 14.735 900 16.099

500 10.848 600 12.129 500 13.371 800 14.757 85.000 16.121

600 10.869 700 12.150 600 13.393 900 14.779 100 16.143

700 10.890 800 12.171 700 13.415 79.000 14.801 200 16.165

800 10.911 900 12.192 800 13.437 100 14.823 300 16.187

900 10.932 67.000 12.213 900 13.459 200 14.845 400 16.209

61.000 10.953 100 12.234 73.000 13.481 300 14.867 500 16.231

100 10.974 200 12.255 100 13.503 400 14.889 600 16.253

200 10.995 300 12.276 200 13.525 500 14.911 700 16.275

300 11.016 400 12.297 300 13.547 600 14.933 800 16.297

400 11.037 500 12.318 400 13.569 700 14.955 900 16.319

500 11.058 600 12.339 500 13.591 800 14.977 86.000 16.341

600 11.079 700 12.360 600 13.613 900 14.999 100 16.363

700 11.100 800 12.381 700 13.635 80.000 15.021 200 16.385

800 11.121 900 12.402 800 13.657 100 15.043 300 16.407

900 11.142 68.000 12.423 900 13.679 200 15.065 400 16.429

62.000 11.163 100 12.444 74.000 13.701 300 15.087 500 16.451

100 11.184 200 12.465 100 13.723 400 15.109 600 16.473

200 11.205 300 12.486 200 13.745 500 15.131 700 16.495

300 11.226 400 12.507 300 13.767 600 15.153 800 16.517

400 11.247 500 12.528 400 13.789 700 15.175 900 16.539

500 11.268 600 12.549 500 13.811 800 15.197 87.000 16.561

600 11.289 700 12.570 600 13.833 900 15.219 100 16.583

700 11.310 800 12.591 700 13.855 81.000 15.241 200 16.605

800 11.331 900 12.612 800 13.877 100 15.263 300 16.627

900 11.352 69.000 12.633 900 13.899 200 15.285 400 16.649

63.000 11.373 100 12.654 75.000 13.921 300 15.307 500 16.671

100 11.394 200 12.675 100 13.943 400 15.329 600 16.693

200 11.415 300 12.696 200 13.965 500 15.351 700 16.715

300 11.436 400 12.717 300 13.987 600 15.373 800 16.737

400 11.457 500 12.738 400 14.009 700 15.395 900 16.759

500 11.478 600 12.759 500 14.031 800 15.417 88.000 16.781

600 11.499 700 12.780 600 14.053 900 15.439 100 16.803

700 11.520 800 12.801 700 14.075 82.000 15.461 200 16.825

800 11.541 900 12.822 800 14.097 100 15.483 300 16.847

900 11.562 70.000 12.843 900 14.119 200 15.505 400 16.869

64.000 11.583 100 12.864 76.000 14.141 300 15.527 500 16.891

100 11.604 200 12.885 100 14.163 400 15.549 600 16.913

200 11.625 300 12.906 200 14.185 500 15.571 700 16.935

300 11.646 400 12.927 300 14.207 600 15.593 800 16.957

400 11.667 500 12.948 400 14.229 700 15.615 900 16.979

500 11.688 600 12.969 500 14.251 800 15.637 89.000 17.001

600 11.709 700 12.990 600 14.273 900 15.659 100 17.023

700 11.730 800 13.011 700 14.295 83.000 15.681 200 17.045

800 11.751 900 13.032 800 14.317 100 15.703 300 17.067

900 11.772 71.000 13.053 900 14.339 200 15.725 400 17.089

65.000 11.793 100 13.074 77.000 14.361 300 15.747 500 17.111

100 11.814 200 13.095 100 14.383 400 15.769 600 17.133

200 11.835 300 13.116 200 14.405 500 15.791 700 17.155

300 11.856 400 13.137 300 14.427 600 15.813 800 17.177

400 11.877 500 13.158 400 14.449 700 15.835 900 17.199

500 11.898 600 13.179 500 14.471 800 15.857 90.000 17.221

600 11.919 700 13.200 600 14.493 900 15.879 100 17.243

700 11.940 800 13.221 700 14.515 84.000 15.901 200 17.265

800 11.961 900 13.242 800 14.537 100 15.923 300 17.287

900 11.982 72.000 13.263 900 14.559 200 15.945 400 17.309

66.000 12.003 100 13.284 78.000 14.581 300 15.967 500 17.331

100 12.024 200 13.305 100 14.603 400 15.989 600 17.353

200 12.045 200 14.625 500 16.011 700 17.375

300 12.066 300 14.647 600 16.033 800 17.397

400 14.669 700 16.055 900 17.419

500 14.691

91.000 17.441 300 18.827 600 20.243 800 21.793 116.000 23.343

100 17.463 400 18.849 700 20.268 900 21.818 100 23.368

200 17.485 500 18.871 800 20.293 110.000 21.843 200 23.393

300 17.507 600 18.893 900 20.318 100 21.868 300 23.418

400 17.529 700 18.915 104.000 20.343 200 21.893 400 23.443

500 17.551 800 18.937 100 20.368 300 21.918 500 23.468

600 17.573 900 18.959 200 20.393 400 21.943 600 23.493

700 17.595 98.000 18.981 300 20.418 500 21.968 700 23.518

800 17.617 100 19.003 400 20.443 600 21.993 800 23.543

900 17.639 200 19.025 500 20.468 700 22.018 900 23.568

92.000 17.661 300 19.047 600 20.493 800 22.043 117.000 23.593

100 17.683 400 19.069 700 20.518 900 22.068 100 23.618

200 17.705 500 19.091 800 20.543 111.000 22.093 200 23.643

300 17.727 600 19.113 900 20.568 100 22.118 300 23.668

400 17.749 700 19.135 105.000 20.593 200 22.143 400 23.693

500 17.771 800 19.157 100 20.618 300 22.168 500 23.718

600 17.793 900 19.179 200 20.643 400 22.193 600 23.743

700 17.815 99.000 19.201 300 20.668 500 22.218 700 23.768

800 17.837 100 19.223 400 20.693 600 22.243 800 23.793

900 17.859 200 19.245 500 20.718 700 22.268 900 23.818

93.000 17.881 300 19.267 600 20.743 800 22.293 118.000 23.843

100 17.903 400 19.289 700 20.768 900 22.318 100 23.868

200 17.925 500 19.311 800 20.793 112.000 22.343 200 23.893

300 17.947 600 19.333 900 20.818 100 22.368 300 23.918

400 17.969 700 19.355 106.000 20.843 200 22.393 400 23.943

500 17.991 800 19.377 100 20.868 300 22.418 500 23.968

600 18.013 900 19.399 200 20.893 400 22.443 600 23.993

700 18.035 100.000 19.421 300 20.918 500 22.468 700 24.018

800 18.057 100 19.443 400 20.943 600 22.493 800 24.043

900 18.079 200 19.465 500 20.968 700 22.518 900 24.068

94.000 18.101 300 19.487 600 20.993 800 22.543 119.000 24.093

100 18.123 400 19.509 700 21.018 900 22.568 100 24.118

200 18.145 500 19.531 800 21.043 113.000 22.593 200 24.143

300 18.167 600 19.553 900 21.068 100 22.618 300 24.168

400 18.189 700 19.575 107.000 21.093 200 22.643 400 24.193

500 18.211 800 19.597 100 21.118 300 22.668 500 24.218

600 18.233 900 19.619 200 21.143 400 22.693 600 24.243

700 18.255 101.000 19.641 300 21.168 500 22.718 700 24.268

800 18.277 100 19.663 400 21.193 600 22.743 800 24.293

900 18.299 200 19.685 500 21.218 700 22.768 900 24.318

95.000 18.321 300 19.707 600 21.243 800 22.793 120.000 24.343

100 18.343 400 19.729 700 21.268 900 22.818 100 24.368

200 18.365 500 19.751 800 21.293 114.000 22.843 200 24.393

300 18.387 600 19.773 900 21.318 100 22.868 300 24.418

400 18.409 700 19.795 108.000 21.343 200 22.893 400 24.443

500 18.431 800 19.817 100 21.368 300 22.918 500 24.468

600 18.453 900 19.839 200 21.393 400 22.943 600 24.493

700 18.475 102.000 19.861 300 21.418 500 22.968 700 24.518

800 18.497 100 19.883 400 21.443 600 22.993 800 24.543

900 18.519 200 19.905 500 21.468 700 23.018 900 24.568

96.000 18.541 300 19.927 600 21.493 800 23.043 121.000 24.593

100 18.563 400 19.949 700 21.518 900 23.068 100 24.618

200 18.585 500 19.971 800 21.543 115.000 23.093 200 24.643

300 18.607 600 19.993 900 21.568 100 23.118 300 24.668

400 18.629 700 20.018 109.000 21.593 200 23.143 400 24.693

500 18.651 800 20.043 100 21.618 300 23.168 500 24.718

600 18.673 900 20.068 200 21.643 400 23.193 600 24.743

700 18.695 103.000 20.093 300 21.668 500 23.218 700 24.768

800 18.717 100 20.118 400 21.693 600 23.243 800 24.793

900 18.739 200 20.143 500 21.718 700 23.268 900 24.818

97.000 18.761 300 20.168 600 21.743 800 23.293 122.000 24.843

100 18.783 400 20.193 700 21.768 900 23.318 100 24.868

200 18.805 500 20.218 200 24.893

300 24.918 500 26.468 700 28.018 141.000 29.593 300 31.168

400 24.943 600 26.493 800 28.043 100 29.618 400 31.193

500 24.968 700 26.518 900 28.068 200 29.643 500 31.218

600 24.993 800 26.543 135.000 28.093 300 29.668 600 31.243

700 25.018 900 26.568 100 28.118 400 29.693 700 31.268

800 25.043 129.000 26.593 200 28.143 500 29.718 800 31.293

900 25.068 100 26.618 300 28.168 600 29.743 900 31.318

123.000 25.093 200 26.643 400 28.193 700 29.768 148.000 31.343

100 25.118 300 26.668 500 28.218 800 29.793 100 31.368

200 25.143 400 26.693 600 28.243 900 29.818 200 31.393

300 25.168 500 26.718 700 28.268 142.000 29.843 300 31.418

400 25.193 600 26.743 800 28.293 100 29.868 400 31.443

500 25.218 700 26.768 900 28.318 200 29.893 500 31.468

600 25.243 800 26.793 136.000 28.343 300 29.918 600 31.493

700 25.268 900 26.818 100 28.368 400 29.943 700 31.518

800 25.293 130.000 26.843 200 28.393 500 29.968 800 31.543

900 25.318 100 26.868 300 28.418 600 29.993 900 31.568

124.000 25.343 200 26.893 400 28.443 700 30.018 149.000 31.593

100 25.368 300 26.918 500 28.468 800 30.043 100 31.618

200 25.393 400 26.943 600 28.493 900 30.068 200 31.643

300 25.418 500 26.968 700 28.518 143.000 30.093 300 31.668

400 25.443 600 26.993 800 28.543 100 30.118 400 31.693

500 25.468 700 27.018 900 28.568 200 30.143 500 31.718

600 25.493 800 27.043 137.000 28.593 300 30.168 600 31.743

700 25.518 900 27.068 100 28.618 400 30.193 700 31.768

800 25.543 131.000 27.093 200 28.643 500 30.218 800 31.793

900 25.568 100 27.118 300 28.668 600 30.243 900 31.818

125.000 25.593 200 27.143 400 28.693 700 30.268 150.000 31.843

100 25.618 300 27.168 500 28.718 800 30.293 100 31.868

200 25.643 400 27.193 600 28.743 900 30.318 200 31.893

300 25.668 500 27.218 700 28.768 144.000 30.343 300 31.918

400 25.693 600 27.243 800 28.793 100 30.368 400 31.943

500 25.718 700 27.268 900 28.818 200 30.393 500 31.968

600 25.743 800 27.293 138.000 28.843 300 30.418 600 31.993

700 25.768 900 27.318 100 28.868 400 30.443 700 32.018

800 25.793 132.000 27.343 200 28.893 500 30.468 800 32.043

900 25.818 100 27.368 300 28.918 600 30.493 900 32.068

126.000 25.843 200 27.393 400 28.943 700 30.518 151.000 32.093

100 25.868 300 27.418 500 28.968 800 30.543 100 32.118

200 25.893 400 27.443 600 28.993 900 30.568 200 32.143

300 25.918 500 27.468 700 29.018 145.000 30.593 300 32.168

400 25.943 600 27.493 800 29.043 100 30.618 400 32.193

500 25.968 700 27.518 900 29.068 200 30.643 500 32.218

600 25.993 800 27.543 139.000 29.093 300 30.668 600 32.243

700 26.018 900 27.568 100 29.118 400 30.693 700 32.268

800 26.043 133.000 27.593 200 29.143 500 30.718 800 32.293

900 26.068 100 27.618 300 29.168 600 30.743 900 32.318

127.000 26.093 200 27.643 400 29.193 700 30.768 152.000 32.343

100 26.118 300 27.668 500 29.218 800 30.793 100 32.368

200 26.143 400 27.693 600 29.243 900 30.818 200 32.393

300 26.168 500 27.718 700 29.268 146.000 30.843 300 32.418

400 26.193 600 27.743 800 29.293 100 30.868 400 32.443

500 26.218 700 27.768 900 29.318 200 30.893 500 32.468

600 26.243 800 27.793 140.000 29.343 300 30.918 600 32.493

700 26.268 900 27.818 100 29.368 400 30.943 700 32.518

800 26.293 134.000 27.843 200 29.393 500 30.968 800 32.543

900 26.318 100 27.868 300 29.418 600 30.993 900 32.568

128.000 26.343 200 27.893 400 29.443 700 31.018 153.000 32.593

100 26.368 300 27.918 500 29.468 800 31.043 100 32.618

200 26.393 400 27.943 600 29.493 900 31.068 200 32.643

300 26.418 500 27.968 700 29.518 147.000 31.093 300 32.668

400 26.443 600 27.993 800 29.543 100 31.118 400 32.693

900 29.568 200 31.143 500 32.718

600 32.743 800 34.467 166.000 36.203 300 37.967 600 39.731

700 32.768 900 34.495 100 36.231 400 37.995 700 39.759

800 32.793 160.000 34.523 200 36.259 500 38.023 800 39.787

900 32.818 100 34.551 300 36.287 600 38.051 900 39.815

154.000 32.843 200 34.579 400 36.315 700 38.079 179.000 39.843

100 32.871 300 34.607 500 36.343 800 38.107 100 39.871

200 32.899 400 34.635 600 36.371 900 38.135 200 39.899

300 32.927 500 34.663 700 36.399 173.000 38.163 300 39.927

400 32.955 600 34.691 800 36.427 100 38.191 400 39.955

500 32.983 700 34.719 900 36.455 200 38.219 500 39.983

600 33.011 800 34.747 167.000 36.483 300 38.247 600 40.011

700 33.039 900 34.775 100 36.511 400 38.275 700 40.039

800 33.067 161.000 34.803 200 36.539 500 38.303 800 40.067

900 33.095 100 34.831 300 36.567 600 38.331 900 40.095

155.000 33.123 200 34.859 400 36.595 700 38.359 180.000 40.123

100 33.151 300 34.887 500 36.623 800 38.387 100 40.151

200 33.179 400 34.915 600 36.651 900 38.415 200 40.179

300 33.207 500 34.943 700 36.679 174.000 38.443 300 40.207

400 33.235 600 34.971 800 36.707 100 38.471 400 40.235

500 33.263 700 34.999 900 36.735 200 38.499 500 40.263

600 33.291 800 35.027 168.000 36.763 300 38.527 600 40.291

700 800 33.319 33.347 900 162.000 35.055 35.083 100 200 36.791 36.819 400 500 38.555 38.583 700 800 40.319 40.347

900 33.375 100 35.111 300 36.847 600 38.611 900 40.375

156.000 33.403 200 35.139 400 36.875 700 38.639 181.000 40.403

100 33.431 300 35.167 500 36.903 800 38.667 100 40.431

200 33.459 400 35.195 600 36.931 900 38.695 200 40.459

300 33.487 500 35.223 700 36.959 175.000 38.723 300 40.487

400 33.515 600 35.251 800 36.987 100 38.751 400 40.515

500 33.543 700 35.279 900 37.015 200 38.779 500 40.543

600 33.571 800 35.307 169.000 37.043 300 38.807 600 40.571

700 33.599 900 35.335 100 37.071 400 38.835 700 40.599

800 33.627 163.000 35.363 200 37.099 500 38.863 800 40.627

900 33.655 100 35.391 300 37.127 600 38.891 900 40.655

157.000 33.683 200 35.419 400 37.155 700 38.919 182.000 40.683

100 33.711 300 35.447 500 37.183 800 38.947 100 40.711

200 33.739 400 35.475 600 37.211 900 38.975 200 40.739

300 33.767 500 35.503 700 37.239 176.000 39.003 300 40.767

400 33.795 600 35.531 800 37.267 100 39.031 400 40.795

500 33.823 700 35.559 900 37.295 200 39.059 500 40.823

600 33.851 800 35.587 170.000 37.323 300 39.087 600 40.851

700 33.879 900 35.615 100 37.351 400 39.115 700 40.879

800 33.907 164.000 35.643 200 37.379 500 39.143 800 40.907

900 33.935 100 35.671 300 37.407 600 39.171 900 40.935

158.000 33.963 200 35.699 400 37.435 700 39.199 183.000 40.963

100 33.991 300 35.727 500 37.463 800 39.227 100 40.991

200 34.019 400 35.755 600 37.491 900 39.255 200 41.019

300 34.047 500 35.783 700 37.519 177.000 39.283 300 41.047

400 34.075 600 35.811 800 37.547 100 39.311 400 41.075

500 34.103 700 35.839 900 37.575 200 39.339 500 41.103

600 34.131 800 35.867 171.000 37.603 300 39.367 600 41.131

700 34.159 900 35.895 100 37.631 400 39.395 700 41.159

800 34.187 165.000 35.923 200 37.659 500 39.423 800 41.187

900 34.215 100 35.951 300 37.687 600 39.451 900 41.215

159.000 34.243 200 35.979 400 37.715 700 39.479 184.000 41.243

100 34.271 300 36.007 500 37.743 800 39.507 100 41.271

200 34.299 400 36.035 600 37.771 900 39.535 200 41.299

300 34.327 500 36.063 700 37.799 178.000 39.563 300 41.327

400 34.355 600 36.091 800 37.827 100 39.591 400 41.355

500 34.383 700 36.119 900 37.855 200 39.619 500 41.383

600 34.411 800 36.147 172.000 37.883 300 39.647 600 41.411

700 34.439 900 36.175 100 37.911 400 39.675 700 41.439

200 37.939 500 39.703

800 41.467 191.000 43.203 300 44.967 600 46.731 800 48.631

900 41.495 100 43.231 400 44.995 700 46.759 900 48.663

185.000 41.523 200 43.259 500 45.023 800 46.787 210.000 48.695

100 41.551 300 43.287 600 45.051 900 46.815 100 48.727

200 41.579 400 43.315 700 45.079 204.000 46.843 200 48.759

300 41.607 500 43.343 800 45.107 100 46.871 300 48.791

400 41.635 600 43.371 900 45.135 200 46.899 400 48.823

500 41.663 700 43.399 198.000 45.163 300 46.927 500 48.855

600 41.691 800 43.427 100 45.191 400 46.955 600 48.887

700 41.719 900 43.455 200 45.219 500 46.983 700 48.919

800 41.747 192.000 43.483 300 45.247 600 47.011 800 48.951

900 41.775 100 43.511 400 45.275 700 47.039 900 48.983

186.000 41.803 200 43.539 500 45.303 800 47.067 211.000 49.015

100 41.831 300 43.567 600 45.331 900 47.095 100 49.047

200 41.859 400 43.595 700 45.359 205.000 47.123 200 49.079

300 41.887 500 43.623 800 45.387 100 47.151 300 49.111

400 41.915 600 43.651 900 45.415 200 47.179 400 49.143

500 41.943 700 43.679 199.000 45.443 300 47.207 500 49.175

600 41.971 800 43.707 100 45.471 400 47.235 600 49.207

700 41.999 900 43.735 200 45.499 500 47.263 700 49.239

800 42.027 193.000 43.763 300 45.527 600 47.291 800 49.271

900 42.055 100 43.791 400 45.555 700 47.319 900 49.303

187.000 42.083 200 43.819 500 45.583 800 47.351 212.000 49.335

100 42.111 300 43.847 600 45.611 900 47.383 100 49.367

200 42.139 400 43.875 700 45.639 206.000 47.415 200 49.399

300 42.167 500 43.903 800 45.667 100 47.447 300 49.431

400 42.195 600 43.931 900 45.695 200 47.479 400 49.463

500 42.223 700 43.959 200.000 45.723 300 47.511 500 49.495

600 42.251 800 43.987 100 45.751 400 47.543 600 49.527

700 42.279 900 44.015 200 45.779 500 47.575 700 49.559

800 42.307 194.000 44.043 300 45.807 600 47.607 800 49.591

900 42.335 100 44.071 400 45.835 700 47.639 900 49.623

188.000 42.363 200 44.099 500 45.863 800 47.671 213.000 49.655

100 42.391 300 44.127 600 45.891 900 47.703 100 49.687

200 42.419 400 44.155 700 45.919 207.000 47.735 200 49.719

300 42.447 500 44.183 800 45.947 100 47.767 300 49.751

400 42.475 600 44.211 900 45.975 200 47.799 400 49.783

500 42.503 700 44.239 201.000 46.003 300 47.831 500 49.815

600 42.531 800 44.267 100 46.031 400 47.863 600 49.847

700 42.559 900 44.295 200 46.059 500 47.895 700 49.879

800 42.587 195.000 44.323 300 46.087 600 47.927 800 49.911

900 42.615 100 44.351 400 46.115 700 47.959 900 49.943

189.000 42.643 200 44.379 500 46.143 800 47.991 214.000 49.975

100 42.671 300 44.407 600 46.171 900 48.023 100 50.007

200 42.699 400 44.435 700 46.199 208.000 48.055 200 50.039

300 42.727 500 44.463 800 46.227 100 48.087 300 50.071

400 42.755 600 44.491 900 46.255 200 48.119 400 50.103

500 42.783 700 44.519 202.000 46.283 300 48.151 500 50.135

600 42.811 800 44.547 100 46.311 400 48.183 600 50.167

700 42.839 900 44.575 200 46.339 500 48.215 700 50.199

800 42.867 196.000 44.603 300 46.367 600 48.247 800 50.231

900 42.895 100 44.631 400 46.395 700 48.279 900 50.263

190.000 42.923 200 44.659 500 46.423 800 48.311 215.000 50.295

100 42.951 300 44.687 600 46.451 900 48.343 100 50.327

200 42.979 400 44.715 700 46.479 209.000 48.375 200 50.359

300 43.007 500 44.743 800 46.507 100 48.407 300 50.391

400 43.035 600 44.771 900 46.535 200 48.439 400 50.423

500 43.063 700 44.799 203.000 46.563 300 48.471 500 50.455

600 43.091 800 44.827 100 46.591 400 48.503 600 50.487

700 43.119 900 44.855 200 46.619 500 48.535 700 50.519

800 43.147 197.000 44.883 300 46.647 600 48.567 800 50.551

900 43.175 100 44.911 400 46.675 700 48.599 900 50.583

200 44.939 500 46.703

216.000 50.615 300 52.631 600 54.647 800 56.631 241.000 58.615

100 50.647 400 52.663 700 54.679 900 56.663 100 58.647

200 50.679 500 52.695 800 54.711 235.000 56.695 200 58.679

300 50.711 600 52.727 900 54.743 100 56.727 300 58.711

400 50.743 700 52.759 229.000 54.775 200 56.759 400 58.743

500 50.775 800 52.791 100 54.807 300 56.791 500 58.775

600 50.807 900 52.823 200 54.839 400 56.823 600 58.807

700 50.839 223.000 52.855 300 54.871 500 56.855 700 58.839

800 50.871 100 52.887 400 54.903 600 56.887 800 58.871

900 50.903 200 52.919 500 54.935 700 56.919 900 58.903

217.000 50.935 300 52.951 600 54.967 800 56.951 242.000 58.935

100 50.967 400 52.983 700 54.999 900 56.983 100 58.967

200 50.999 500 53.015 800 55.031 236.000 57.015 200 58.999

300 51.031 600 53.047 900 55.063 100 57.047 300 59.031

400 51.063 700 53.079 230.000 55.095 200 57.079 400 59.063

500 51.095 800 53.111 100 55.127 300 57.111 500 59.095

600 51.127 900 53.143 200 55.159 400 57.143 600 59.127

700 51.159 224.000 53.175 300 55.191 500 57.175 700 59.159

800 51.191 100 53.207 400 55.223 600 57.207 800 59.191

900 51.223 200 53.239 500 55.255 700 57.239 900 59.223

218.000 51.255 300 53.271 600 55.287 800 57.271 243.000 59.255

100 51.287 400 53.303 700 55.319 900 57.303 100 59.287

200 51.319 500 53.335 800 55.351 237.000 57.335 200 59.319

300 51.351 600 53.367 900 55.383 100 57.367 300 59.351

400 51.383 700 53.399 231.000 55.415 200 57.399 400 59.383

500 51.415 800 53.431 100 55.447 300 57.431 500 59.415

600 51.447 900 53.463 200 55.479 400 57.463 600 59.447

700 51.479 225.000 53.495 300 55.511 500 57.495 700 59.479

800 51.511 100 53.527 400 55.543 600 57.527 800 59.511

900 51.543 200 53.559 500 55.575 700 57.559 900 59.543

219.000 51.575 300 53.591 600 55.607 800 57.591 244.000 59.575

100 51.607 400 53.623 700 55.639 900 57.623 100 59.607

200 51.639 500 53.655 800 55.671 238.000 57.655 200 59.639

300 51.671 600 53.687 900 55.703 100 57.687 300 59.671

400 51.703 700 53.719 232.000 55.735 200 57.719 400 59.703

500 51.735 800 53.751 100 55.767 300 57.751 500 59.735

600 51.767 900 53.783 200 55.799 400 57.783 600 59.767

700 51.799 226.000 53.815 300 55.831 500 57.815 700 59.799

800 51.831 100 53.847 400 55.863 600 57.847 800 59.831

900 51.863 200 53.879 500 55.895 700 57.879 900 59.863

220.000 51.895 300 53.911 600 55.927 800 57.911 245.000 59.895

100 51.927 400 53.943 700 55.959 900 57.943 100 59.927

200 51.959 500 53.975 800 55.991 239.000 57.975 200 59.959

300 51.991 600 54.007 900 56.023 100 58.007 300 59.991

400 52.023 700 54.039 233.000 56.055 200 58.039 400 60.023

500 52.055 800 54.071 100 56.087 300 58.071 500 60.055

600 52.087 900 54.103 200 56.119 400 58.103 600 60.087

700 52.119 227.000 54.135 300 56.151 500 58.135 700 60.119

800 52.151 100 54.167 400 56.183 600 58.167 800 60.151

900 52.183 200 54.199 500 56.215 700 58.199 900 60.183

221.000 52.215 300 54.231 600 56.247 800 58.231 246.000 60.215

100 52.247 400 54.263 700 56.279 900 58.263 100 60.247

200 52.279 500 54.295 800 56.311 240.000 58.295 200 60.279

300 52.311 600 54.327 900 56.343 100 58.327 300 60.311

400 52.343 700 54.359 234.000 56.375 200 58.359 400 60.343

500 52.375 800 54.391 100 56.407 300 58.391 500 60.375

600 52.407 900 54.423 200 56.439 400 58.423 600 60.407

700 52.439 228.000 54.455 300 56.471 500 58.455 700 60.439

800 52.471 100 54.487 400 56.503 600 58.487 800 60.471

900 52.503 200 54.519 500 56.535 700 58.519 900 60.503

222.000 52.535 300 54.551 600 56.567 800 58.551 247.000 60.535

100 52.567 400 54.583 700 56.599 900 58.583 100 60.567

200 52.599 500 54.615

200 60.599 600 62.647 260.000 64.823 400 67.127 800 69.431

300 60.631 700 62.679 100 64.859 500 67.163 900 69.467

400 60.663 800 62.711 200 64.895 600 67.199 273.000 69.503

500 60.695 900 62.743 300 64.931 700 67.235 100 69.539

600 60.727 254.000 62.775 400 64.967 800 67.271 200 69.575

700 60.759 100 62.807 500 65.003 900 67.307 300 69.611

800 60.791 200 62.839 600 65.039 267.000 67.343 400 69.647

900 60.823 300 62.871 700 65.075 100 67.379 500 69.683

248.000 60.855 400 62.903 800 65.111 200 67.415 600 69.719

100 60.887 500 62.935 900 65.147 300 67.451 700 69.755

200 60.919 600 62.967 261.000 65.183 400 67.487 800 69.791

300 60.951 700 62.999 100 65.219 500 67.523 900 69.827

400 60.983 800 63.031 200 65.255 600 67.559 274.000 69.863

500 61.015 900 63.063 300 65.291 700 67.595 100 69.899

600 61.047 255.000 63.095 400 65.327 800 67.631 200 69.935

700 61.079 100 63.127 500 65.363 900 67.667 300 69.971

800 61.111 200 63.159 600 65.399 268.000 67.703 400 70.007

900 61.143 300 63.191 700 65.435 100 67.739 500 70.043

249.000 61.175 400 63.223 800 65.471 200 67.775 600 70.079

100 61.207 500 63.255 900 65.507 300 67.811 700 70.115

200 61.239 600 63.287 262.000 65.543 400 67.847 800 70.151

300 61.271 700 63.319 100 65.579 500 67.883 900 70.187

400 61.303 800 63.351 200 65.615 600 67.919 275.000 70.223

500 61.335 900 63.383 300 65.651 700 67.955 100 70.259

600 61.367 256.000 63.415 400 65.687 800 67.991 200 70.295

700 61.399 100 63.447 500 65.723 900 68.027 300 70.331

800 61.431 200 63.479 600 65.759 269.000 68.063 400 70.367

900 61.463 300 63.511 700 65.795 100 68.099 500 70.403

250.000 61.495 400 63.543 800 65.831 200 68.135 600 70.439

100 61.527 500 63.575 900 65.867 300 68.171 700 70.475

200 61.559 600 63.607 263.000 65.903 400 68.207 800 70.511

300 61.591 700 63.639 100 65.939 500 68.243 900 70.547

400 61.623 800 63.671 200 65.975 600 68.279 276.000 70.583

500 61.655 900 63.707 300 66.011 700 68.315 100 70.619

600 61.687 257.000 63.743 400 66.047 800 68.351 200 70.655

700 61.719 100 63.779 500 66.083 900 68.387 300 70.691

800 61.751 200 63.815 600 66.119 270.000 68.423 400 70.727

900 61.783 300 63.851 700 66.155 100 68.459 500 70.763

251.000 61.815 400 63.887 800 66.191 200 68.495 600 70.799

100 61.847 500 63.923 900 66.227 300 68.531 700 70.835

200 61.879 600 63.959 264.000 66.263 400 68.567 800 70.871

300 61.911 700 63.995 100 66.299 500 68.603 900 70.907

400 61.943 800 64.031 200 66.335 600 68.639 277.000 70.943

500 61.975 900 64.067 300 66.371 700 68.675 100 70.979

600 62.007 258.000 64.103 400 66.407 800 68.711 200 71.015

700 62.039 100 64.139 500 66.443 900 68.747 300 71.051

800 62.071 200 64.175 600 66.479 271.000 68.783 400 71.087

900 62.103 300 64.211 700 66.515 100 68.819 500 71.123

252.000 62.135 400 64.247 800 66.551 200 68.855 600 71.159

100 62.167 500 64.283 900 66.587 300 68.891 700 71.195

200 62.199 600 64.319 265.000 66.623 400 68.927 800 71.231

300 62.231 700 64.355 100 66.659 500 68.963 900 71.267

400 62.263 800 64.391 200 66.695 600 68.999 278.000 71.303

500 62.295 900 64.427 300 66.731 700 69.035 100 71.339

600 62.327 259.000 64.463 400 66.767 800 69.071 200 71.375

700 62.359 100 64.499 500 66.803 900 69.107 300 71.411

800 62.391 200 64.535 600 66.839 272.000 69.143 400 71.447

900 62.423 300 64.571 700 66.875 100 69.179 500 71.483

253.000 62.455 400 64.607 800 66.911 200 69.215 600 71.519

100 62.487 500 64.643 900 66.947 300 69.251 700 71.555

200 62.519 600 64.679 266.000 66.983 400 69.287 800 71.591

300 62.551 700 64.715 100 67.019 500 69.323 900 71.627

400 62.583 800 64.751 200 67.055 600 69.359

500 62.615 900 64.787 300 67.091 700 69.395

279.000 71.663 282.000 72.743 285.000 73.823 288.000 74.903 291.000 75.983

100 71.699 100 72.779 100 73.859 100 74.939 100 76.019

200 71.735 200 72.815 200 73.895 200 74.975 200 76.055

300 71.771 300 72.851 300 73.931 300 75.011 300 76.091

400 71.807 400 72.887 400 73.967 400 75.047 400 76.127

500 71.843 500 72.923 500 74.003 500 75.083 500 76.163

600 71.879 600 72.959 600 74.039 600 75.119 600 76.199

700 71.915 700 72.995 700 74.075 700 75.155 700 76.235

800 71.951 800 73.031 800 74.111 800 75.191 800 76.271

900 71.987 900 73.067 900 74.147 900 75.227 900 76.307

280.000 72.023 283.000 73.103 286.000 74.183 289.000 75.263 292.000 76.343

100 72.059 100 73.139 100 74.219 100 75.299 100 76.379

200 72.095 200 73.175 200 74.255 200 75.335 200 76.415

300 72.131 300 73.211 300 74.291 300 75.371 300 76.451

400 72.167 400 73.247 400 74.327 400 75.407 400 76.487

500 72.203 500 73.283 500 74.363 500 75.443 500 76.523

600 72.239 600 73.319 600 74.399 600 75.479 600 76.559

700 72.275 700 73.355 700 74.435 700 75.515 700 76.595

800 72.311 800 73.391 800 74.471 800 75.551 800 76.631

900 72.347 900 73.427 900 74.507 900 75.587 900 76.667

281.000 72.383 284.000 73.463 287.000 74.543 290.000 75.623 293.000 76.703

100 72.419 100 73.499 100 74.579 100 75.659 100 76.739

200 72.455 200 73.535 200 74.615 200 75.695 200 76.775

300 72.491 300 73.571 300 74.651 300 75.731 300 76.811

400 72.527 400 73.607 400 74.687 400 75.767 400 76.847

500 72.563 500 73.643 500 74.723 500 75.803 500 76.883

600 72.599 600 73.679 600 74.759 600 75.839 600 76.919

700 72.635 700 73.715 700 74.795 700 75.875 700 76.955

800 72.671 800 73.751 800 74.831 800 75.911 800 76.991

900 72.707 900 73.787 900 74.867 900 75.947 900 77.027

294.000 77.063

100 77.099

II. Tabelul impozitului la fiecare 10 lei corespunzător transei de venit impozabil, în care se încadrează salariul brut lunar

- lei -

----------------------------------------------------------

Intervalul Zecile de lei

de venit ----------------------------------------------

10 20 30 40 50 60 70 80 90

----------------------------------------------------------

1- 5.000 0 1 1 2 2 3 3 4 4

5.001- 5.500 1 2 2 3 4 5 6 6 7

5.501- 7.400 1 3 4 6 7 8 10 11 13

7.401- 12.600 2 3 5 7 8 10 12 14 15

12.601- 20.500 2 4 5 7 9 11 13 14 16

20.501- 30.600 2 4 6 8 9 11 13 15 17

30.601- 51.800 2 4 6 8 10 12 14 16 18

51.801- 72.200 2 4 6 8 10 13 15 17 19

72.201-102.600 2 4 7 9 11 13 15 18 20

102.601-154.000 2 5 7 10 12 15 17 20 22

154.001-205.700 3 6 8 11 14 17 20 22 25

205.701-256.800 3 6 10 13 16 19 22 26 29

256.801-294.100 4 7 11 14 18 22 25 29 32

----------------------------------------------------------

NOTĂ

1. Calculatorul nr. 1 de impozit s-a elaborat distinct pentru veniturile impozabile din 100 în 100 lei, precum şi din 10 în 10 lei.

2. Calculul impozitului pe salarii se efectueaza prin rotunjirea veniturilor lunare la 10 lei, prin neglijarea unităţilor în favoarea salariatilor.

3. Impozitul pe salarii se calculeaza prin aditionarea sumelor prevăzute în tabelele I şi II. Spre exemplu, la salariul de 125.238 lei, care se rotunjeste, potrivit pct. 1, la 125.230 lei, impozitul se calculeaza astfel: pentru salariul de 125.200 lei se ia impozitul corespunzător din tabelul I, de 25.643 lei, la care se adauga impozitul de 7 lei din tabelul II, corespunzător zecilor de lei (30 lei) şi transei de venit se încadrează salariul de 125.230 lei. Impozitul datorat este de 25.650 (25.643 + 7) lei.

4. Precizam ca la salariile de peste 294.100 lei lunar, la impozitul de 77.099 lei se adauga un impozit de 40% pentru ceea ce depăşeşte această sumă.

5. Partea din salariile de peste 561.100 lei lunar se impoziteaza cu cota de 60%.

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