Contractor (PFA) vs SRL — Tax Comparison Romania 2026
Enter your annual gross revenue (EUR) to compare net take-home as PFA (sole trader, real-income system) vs SRL micro-enterprise (1% turnover tax + 16% dividend) vs SRL on profit tax (16% + 16% dividend).
Inputs
Result
- PFA — net take-home
- 29,233 EUR
- SRL micro-enterprise — net take-home
- 49,128 EUR
- SRL profit tax — net take-home
- 41,731 EUR
- PFA tax burden
- 24,767 EUR
- SRL micro tax burden
- 4,872 EUR
- SRL profit tax burden
- 12,269 EUR
Notes & assumptions
- Assumes RON/EUR ~ 4.97 and the minimum gross wage in force on 1 January 2026 (4,050 RON), which sets the 2026 CASS bands.
- Micro-enterprise revenue threshold is EUR 100,000 from 2026 (EUR 250,000 in 2025). Excluded sectors: consulting >20% of revenue, banking, insurance.
- PFA CASS thresholds (6x, 12x, 24x annual min wage) determine your health contribution tier.
- Real planning requires reviewing your invoicing structure, VAT registration, and client mix — contact us for a personalized analysis.
Frequently asked questions
Is SRL or PFA better in Romania 2026?
Below ~EUR 30k revenue PFA is often simpler. Between EUR 30k-100k SRL micro-enterprise (1% turnover tax) is usually most efficient. Above EUR 100k you must use SRL profit tax (16%) — and at that scale a holding structure may further optimize.
Are dividends taxed at 16% in Romania in 2026?
Yes — dividends distributed from 1 January 2026 are taxed at 16% (Law 141/2025). CASS at 10% on a capped base also applies if dividends exceed 6× annual minimum wage.
What is the SRL micro-enterprise tax rate?
1% on turnover if revenue ≤ EUR 60k AND the company has at least one employee. Otherwise 3% on turnover. Threshold for being eligible at all: EUR 100k annual revenue.
Want a personalized analysis?
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