{"id":138370,"date":"2024-01-21T23:39:55","date_gmt":"2024-01-21T23:39:55","guid":{"rendered":"https:\/\/contapp.ro\/blog\/?p=138370"},"modified":"2025-12-17T13:27:50","modified_gmt":"2025-12-17T13:27:50","slug":"norme-de-venit-2024","status":"publish","type":"post","link":"https:\/\/contapp.ro\/blog\/norme-de-venit-2024\/","title":{"rendered":"Norme de venit 2024"},"content":{"rendered":"\n<p><strong>Norme de venit 2024. Normele anuale de venit pe anul 2024 stabilite pentru activit\u0103\u021bi independente, conform art. 69 din Legea nr. 227\/2015 privind Codul fiscal. Norma de venit poate fi corectat\u0103 dup\u0103  mai multe criterii. <\/strong>Vezi coeficien\u021bii de corec\u021bie la sf\u00e2r\u0219itul tabelului din jude\u021bul \u00een care i\u021bi desf\u0103\u0219ori activitatea.<\/p>\n\n\n\n<p>Pentru a stabili impozitul de plat\u0103 c\u0103tre bugetul de stat, se aplic\u0103 procentul de impozit la valoarea normei de venit (sau la valoarea lor cumulat\u0103 dac\u0103 desf\u0103\u0219ori mai multe activit\u0103\u021bi).<\/p>\n\n\n\n<p>Citeste mai multe despre normele de venit:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/contapp.ro\/blog\/lista-generala-de-activitati-impozitate-cu-norme-de-venit\/\">Lista general\u0103 de activit\u0103\u021bi care pot fi impozitate cu norme anuale de venit<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/norma-de-venit-sau-sistem-real\/\">Norm\u0103 de venit sau sistem real de impozitare? Cum \u0219i c\u00e2nd se poate modifica.<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/plafon-25000-de-euro\/\">Norm\u0103 de venit \u2013 plafonul de 25.000 de euro<\/a><\/li>\n<\/ul>\n\n\n\n<p>Baza de calcul a contribu\u021biilor sociale a fost modificat\u0103 prin Legea 296\/2023:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/contapp.ro\/blog\/cas-contributia-de-asigurari-sociale-pensie\/\" data-type=\"post\" data-id=\"129082\">Vezi aici cum se calculeaza CAS (contributie pensie) in 2024.<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/contapp.ro\/blog\/contributia-de-sanatate-cass-2024\/\" data-type=\"post\" data-id=\"137898\">Vezi aici cum se calculeaza CASS (contributie sanatate) in 2024.<\/a><\/li>\n<\/ul>\n\n\n\n<p>Pentru stabilirea obliga\u021biei de a pl\u0103ti contribu\u021bii sociale se raporteaz\u0103 norma de venit sau normele de venit cumulate la plafoanele de mai sus \u0219i se stabilesc contribu\u021biile datorate.<\/p>\n\n\n\n<p><strong>Important! <\/strong>Dac\u0103 \u00een 2023 a fost dep\u0103\u0219it plafonul de 25.000 euro venituri \u00eencasate, calculate la cursul mediu anual, din 2024 este obligatorie impozitarea \u00een sistem real.<\/p>\n\n\n\n<p>Dac\u0103 ob\u021bine\u021bi o eroare dup\u0103 ce ap\u0103sa\u021bi pe jude\u021bul dvs \u00eenseamn\u0103 c\u0103 ANAF nu a publicat \u00eenc\u0103 normele pentru jude\u021bul respectiv.<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table class=\"has-background\" style=\"background-color:#e7f5fe\"><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Alba2024.pdf\" target=\"_blank\" rel=\"noopener\">Alba normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Arad2024.pdf\" target=\"_blank\" rel=\"noopener\">Arad normele de venit pentru 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Arges2024.pdf\" target=\"_blank\" rel=\"noopener\">Arge\u0219 normele de venit test 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Bacau2024.pdf\" target=\"_blank\" rel=\"noopener\">Bac\u0103u normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Bihor2024.pdf\" target=\"_blank\" rel=\"noopener\">Bihor normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/BistritaNasaud2024.pdf\" target=\"_blank\" rel=\"noopener\">Bistri\u021ba normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Botosani2024.pdf\" target=\"_blank\" rel=\"noopener\">Boto\u0219ani normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Brasov2024.pdf\" target=\"_blank\" rel=\"noopener\">Bra\u0219ov normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Braila2024.pdf\" target=\"_blank\" rel=\"noopener\">Br\u0103ila normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Buzau2024.pdf\" target=\"_blank\" rel=\"noopener\">Buz\u0103u normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Bucuresti2024.pdf\" target=\"_blank\" rel=\"noopener\">Bucure\u0219ti normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/CarasSeverin2024.pdf\" target=\"_blank\" rel=\"noopener\">Cara\u0219-Severin normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Calarasi2024.pdf\" target=\"_blank\" rel=\"noopener\">C\u0103l\u0103ra\u0219i normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Cluj2024.pdf\" target=\"_blank\" rel=\"noopener\">Cluj normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Constanta2024.pdf\" target=\"_blank\" rel=\"noopener\">Constan\u021ba normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Covasna2024.pdf\" target=\"_blank\" rel=\"noopener\">Covasna normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Dambovita2024.pdf\" target=\"_blank\" rel=\"noopener\">D\u00e2mbovi\u021ba normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Dolj2024.pdf\" target=\"_blank\" rel=\"noopener\">Dolj normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Galati2024.pdf\" target=\"_blank\" rel=\"noopener\">Gala\u021bi normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Giurgiu2024.pdf\" target=\"_blank\" rel=\"noopener\">Giurgiu normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Gorj2024.pdf\" target=\"_blank\" rel=\"noopener\">Gorj normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Harghita2024.pdf\" target=\"_blank\" rel=\"noopener\">Harghita normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Hunedoara2024.pdf\" target=\"_blank\" rel=\"noopener\">Hunedoara normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Ialomita2024.pdf\" target=\"_blank\" rel=\"noopener\">Ialomi\u021ba normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Iasi2024.pdf\" target=\"_blank\" rel=\"noopener\">Ia\u0219i normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Ilfov2024.pdf\" target=\"_blank\" rel=\"noopener\">Ilfov normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Maramures2024.pdf\" target=\"_blank\" rel=\"noopener\">Maramure\u0219 normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Mehedinti2024.pdf\" target=\"_blank\" rel=\"noopener\">Mehedin\u021bi normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Mures2024.pdf\" target=\"_blank\" rel=\"noopener\">Mure\u0219 normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Neamt2024.pdf\" target=\"_blank\" rel=\"noopener\">Neam\u021b normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Olt2024.pdf\" target=\"_blank\" rel=\"noopener\">Olt normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Prahova2024.pdf\" target=\"_blank\" rel=\"noopener\">Prahova normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/SatuMare2024.pdf\" target=\"_blank\" rel=\"noopener\">Satu Mare normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Salaj2024.pdf\" target=\"_blank\" rel=\"noopener\">S\u0103laj normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Sibiu2024.pdf\" target=\"_blank\" rel=\"noopener\">Sibiu normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Suceava2024.pdf\" target=\"_blank\" rel=\"noopener\">Suceava normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Teleorman2024.pdf\" target=\"_blank\" rel=\"noopener\">Teleorman normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Timis2024.pdf\" target=\"_blank\" rel=\"noopener\">Timi\u0219 normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Tulcea2024.pdf\" target=\"_blank\" rel=\"noopener\">Tulcea normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Vaslui2024.pdf\" target=\"_blank\" rel=\"noopener\">Vaslui normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Valcea2024.pdf\" target=\"_blank\" rel=\"noopener\">V\u00e2lcea normele de venit 2024<\/a><\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/AsistentaContribuabili_r\/Normevenit2024\/Vrancea2024.pdf\" target=\"_blank\" rel=\"noopener\">Vrancea normele de venit 2024<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-atentie\">Aten\u021bie!<\/h3>\n\n\n\n<ul style=\"background-color:#f4eeee\" class=\"has-background wp-block-list\">\n<li>Dac\u0103 desf\u0103\u0219ura\u021bi mai multe activit\u0103\u021bi impuse cu norme de venit, acestea se cumuleaz\u0103 pentru stabilirea impozitului \u0219i contribu\u021biilor sociale;<\/li>\n\n\n\n<li>Dac\u0103 una dintre activit\u0103\u021bile desf\u0103\u0219urate nu este \u00een Nomenclatorul activit\u0103\u021bilor care pot fi impuse cu norme de venit, se aplic\u0103 sistemul real pentru toate activit\u0103\u021bile desf\u0103\u0219urate.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Norme de venit 2024. Normele anuale de venit pe anul 2024 stabilite pentru activit\u0103\u021bi independente, conform art. 69 din Legea nr. 227\/2015 privind Codul fiscal. Norma de venit poate fi corectat\u0103 dup\u0103 mai multe criterii. Vezi coeficien\u021bii de corec\u021bie la sf\u00e2r\u0219itul tabelului din jude\u021bul \u00een care i\u021bi desf\u0103\u0219ori activitatea. Pentru a stabili impozitul de plat\u0103 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":141227,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[423],"tags":[],"class_list":["post-138370","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taxe-pfa-2024"],"_links":{"self":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/138370","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/comments?post=138370"}],"version-history":[{"count":3,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/138370\/revisions"}],"predecessor-version":[{"id":138383,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/posts\/138370\/revisions\/138383"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media\/141227"}],"wp:attachment":[{"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/media?parent=138370"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/categories?post=138370"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/contapp.ro\/blog\/wp-json\/wp\/v2\/tags?post=138370"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}