Taxation of pensions higher than 3,000 lei at CASS reached the table of the CCR: the 10% deductions, under question
The Bucharest Court decided to refer the Constitutional Court of Romania to determine whether the introduction of the social health insurance contribution (CASS) on pensions exceeding 3,000 lei complies with or violates the fundamental law. The action, initiated following an action supported by the lawyer Adrian Cuculis, practically suspends the trial of the case until a decision of the CCR and opens a major legal dispute regarding the fairness and constitutionality of the taxation of pensions in Romania.
The Bucharest Court refers to the CCR the taxation of pensions higher than 3,000 lei. Archive photo
The decision, pronounced on May 8, 2026, opens a new major legal front in the dispute regarding the taxation of pensions in Romania.
The referral follows a court action filed by SCA Cuculis & Asociații, and the court admitted the request and ordered the suspension of the process until the ruling of the CCR.
What the Bucharest Court decided
The VIII Labor Disputes and Social Insurance Section of the Bucharest Court admitted the referral to the Constitutional Court regarding the provisions of the Fiscal Code that require the payment of CASS for the part of the pension that exceeds 3,000 lei.
The court established that the provisions of art. 155 para. (1) lit. a² from the Fiscal Code and art. 157⁶ of the Fiscal Code.
The judges ordered the notification of the CCR by reference to several articles of the Constitution, respectively: art. 16 – equality of rights; Art. 44 – property right; Art. 47 – standard of living and social protection; Art. 56 – financial contributions and fiscal equity.
At the same time, the court suspended the trial of the case until the pronouncement and publication of the decision of the Constitutional Court.
The stake: taxing pensions over 3,000 lei
According to the legislation introduced by Law no. 141/2025, in force from August 1, 2025, pensioners with incomes greater than 3,000 lei owe CASS of 10% for the amount that exceeds this threshold.
The measure is temporary, until December 31, 2026, but it affects hundreds of thousands of pensioners in Romania.
The lawyer Adrian Cuculis claims that this form of taxation creates a constitutional imbalance and practically transforms the pension into an income subject to double taxation.
The arguments invoked before the CCR
In the notification sent to the Constitutional Court, several criticisms of unconstitutionality are invoked:
1. Discrimination between pensioners (art. 16 of the Constitution)
Pensioners with pensions above 3,000 lei are obliged to pay CASS, while those below this threshold are completely exempt. According to the argument, this creates an arbitrary differentiation between similarly situated citizens.
2. Affecting the property right (art. 44)
The pension is considered a patrimonial right earned through contributions during working life. Withholding CASS would reduce the net value of this right, without proportional justification.
3. Impact on the standard of living (art. 47)
Taxing pensions would reduce the disposable income of pensioners, directly affecting the standard of living and the state's obligation to provide social protection.
4. Possible fiscal unfairness (art. 56)
The idea of a double contribution is invoked, given that the pension already comes from social contributions paid during the activity. There is also the issue of the unfair settlement of tax burdens.
What happens if the CCR declares the measure unconstitutional
If the Constitutional Court accepts the objection of unconstitutionality, the effects could be significant:
- cancellation of CASS application on pensions over 3,000 lei for the future;
- the possibility of refunding the amounts withheld starting from August 2025, but only for people who have opened court actions;
- binding effects for all public authorities (erga omnes effect).
However, experts point out that the automatic refund of the amounts is not guaranteed for all pensioners, in the absence of individual legal actions.
This is the second important notification regarding CASS on pensions in 2026, after a similar case from the Olt Court. The difference is that the current exception explicitly targets new articles of the Fiscal Code and invokes several constitutional articles considered violated.
The decision of the Constitutional Court could have a major impact on the entire pension system and on the way in which Romania applies fiscal policies in the social income area.
