Romania Dividend Tax Calculator 2026

Starting 1 January 2026, the dividend withholding tax rate is 16% (increased from 10%). This applies to all dividends distributed on or after 1 Jan 2026, regardless of the fiscal year in which the profit was earned. The tax is withheld by the distributing company and remitted to the state budget by the 25th of the month following payment. Compare SRL vs PFA taxes →

Yes. Romanian-resident individuals whose total non-salary income (dividends + interest + capital gains + rent, etc.) reaches at least 6 gross minimum salaries (RON 24,300 for 2026, using the January minimum wage of RON 4,050) must pay CASS at 10%. The CASS base is tiered: 6 min wages if income is RON 24,300–48,600 → CASS = RON 2,430; 12 min wages if RON 48,600–97,200 → CASS = RON 4,860; 24 min wages (max) if above RON 97,200 → CASS = RON 9,720. You declare and pay via the Declarația Unică by 25 May of the following year.

For an SRL paying 1% micro tax on turnover, the dividend tax of 16% applies to the net profit after the 1% tax. If CASS also applies, the effective combined rate is approximately 17–27% depending on profit level and CASS bracket. For standard 16% CIT companies, the combined rate is approximately 29.4% (16% CIT + 16% on the remaining 84% = 13.44%) before CASS. Estimate your first-year costs →

Yes, Romanian law allows quarterly interim dividends. However, starting 2026, a company may not distribute interim dividends if it still has unsettled losses or unpaid adjustments from previous distributions. All prior interim dividends must be finalized through annual financial statements before new ones can be declared. Additionally, companies with net assets below 50% of share capital cannot distribute any dividends. Learn about SRL governance →

Under the EU Parent-Subsidiary Directive, dividends paid to an EU-resident company are exempt from WHT if the recipient holds at least 10% of the Romanian company's shares for an uninterrupted period of at least 1 year. The same exemption applies between two Romanian companies meeting these conditions. Otherwise, 16% WHT applies. Get tax structuring advice →

For the 2026 fiscal year, the CASS thresholds use the minimum gross salary in effect on 1 January 2026, which is RON 4,050. Even though the minimum wage rises to RON 4,325 in July 2026, the CASS threshold stays at 6 × 4,050 = RON 24,300 for the full year. This applies to all non-salary income including dividends, interest, rent, and capital gains.

You declare via the Declarația Unică (Single Return). For 2026 income, the return is filed by 25 May 2027. Payment schedule: 25% upon filing the return, and the remaining 75% by 25 May of the following year. You can also file during 2026 if you anticipate the income.

The main change is the rate increase from 10% to 16% — a 60% jump in dividend tax. Additionally, shareholder benefits (goods/services from the company for personal use) are now taxed at 16%. Capital gains on securities held ≤1 year are 6% (via broker) or 16% (direct). Crypto gains also 16%. The CASS tiered thresholds remain at 6/12/24 minimum wages; the independent-activity CASS cap was raised from 60 to 72 minimum wages. Companies with net assets below 50% of share capital can no longer distribute dividends. Take the Entity Quiz →