Romania Tax Calculator — SRL & PFA 2026
Updated for 2026

Calculate your taxes in seconds

Instantly compare what you pay and what you keep as an SRL Micro, SRL Profit, or PFA in Romania. Accurate formulas, updated for 2026.

Micro
PFA
Profit
Normă
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Instant calculation

Results update in real-time as you type your numbers

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3+ forms compared

SRL Micro, SRL Profit, PFA real system & income norm

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2026 legislation

Dividends 16%, CASS max 72 salaries, micro 1%

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Best option

We automatically highlight the most tax-efficient choice

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Enter your data

All amounts are monthly, excluding VAT

LEI
Estimated monthly revenue, no VAT
LEI
Business-related expenses, monthly
LEI/YR
Only for PFA with income norm taxation
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2026 Tax Parameters — Romania

Gross minimum wage: 4,325 LEI • Micro tax: 1% (cap €100k) • Corporate tax: 16% • Dividend tax: 16% • PFA income tax: 10% • CAS (pension): 25% (thresholds 12/24 wages) • CASS (health): 10% (min 6, max 72 wages) • CASS is deductible from PFA income tax since 2024.

This calculator is for estimation purposes only — consult a tax professional for your specific situation.

Frequently Asked Questions

Which is better: SRL Micro or SRL Profit?

SRL Micro is better if you have low expenses (under 20-30% of revenue) because you pay only 1% on revenue. SRL Profit is better if you have high expenses (over 50% of revenue) because you pay 16% only on profit. Use the calculator above with your real numbers to compare.

Can I switch from SRL Micro to SRL Profit?

Yes, you can opt-in to SRL Profit at any time by notifying ANAF. However, you cannot switch back to SRL Micro for 3 years. Additionally, you're automatically moved to Profit if your revenue exceeds €500,000 or you have zero employees for more than 30 days.

Do I have to pay CASS if I'm also an employee?

If you already pay CASS through an employment contract (either as an employee or civil servant), you are exempt from additional CASS on your SRL or PFA income. Select "I'm also an employee" in the calculator to see accurate results. You'll still pay income tax and dividend tax, but CASS is waived.

What expenses are deductible for SRL Profit and PFA?

Deductible expenses include: office rent, utilities, equipment, software licenses, professional services, marketing costs, travel expenses, employee salaries, insurance, bank fees, and depreciation. They must be business-related, documented (invoices/receipts), and reasonable. Personal expenses are not deductible.

How do I find my PFA income norm amount?

Income norms are published annually by ANAF (Romanian Tax Authority) and vary by profession, location (Bucharest vs other cities), and experience. Check the ANAF website or consult with an accountant for your specific norm. Typical norms for 2026 range from €10,000 to €50,000 per year depending on profession.

Is this calculator accurate for 2026?

Yes, this calculator uses 2026 tax rates and legislation: 1% SRL Micro tax, 16% corporate profit tax, 16% dividend tax, 10% income tax for PFA, 10% CASS, and 72-salary CASS cap. However, tax laws can change, so always verify with ANAF or consult a tax professional for your specific situation.

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