Business tax estimator 2026: SRL or PFA?
Enter your estimated annual revenue and expenses. The estimator compares total taxes and the net amount left to the owner, using 2026 rates.
SRL micro-enterprise (1%)
Taxes and contributions
42,220 lei
Net to owner
147,780 lei
SRL profit tax (16%)
Taxes and contributions
65,656 lei
Net to owner
124,344 lei
PFA (sole trader), actual income
Taxes and contributions
57,970 lei
Net to owner
132,030 lei
Rules used in the estimate
- Micro-enterprise: 1% of revenue, if prior-year revenue did not exceed EUR 100,000 and the company has at least one employee (art. 47 Tax Code).
- Profit tax: 16% of profit (art. 17 Tax Code).
- Dividends: 16% tax from 2026 (Law 141/2025), plus 10% CASS on bands of 6, 12 or 24 minimum wages.
- PFA: 25% CAS on 12 or 24 minimum wages (depending on net income), 10% CASS on net income between 6 and 72 minimum wages, 10% income tax.
- 2026 CAS/CASS threshold basis: the 4,050 RON minimum wage in force on 1 January 2026. The required employee cost for micro-enterprises, VAT and local taxes are not included.