Romania Dividend Tax Calculator 2026
Enter gross dividend amount (RON) to see the breakdown: 16% dividend withholding tax, CASS contribution (if applicable), and net amount.
Inputs
Result
- Gross dividend
- 50.000 RON
- Dividend tax (16%)
- 8.000 RON
- CASS health contribution
- 0 RON
- Net dividend
- 42.000 RON
- Effective tax rate
- 16.00%
Notes & assumptions
- Dividend tax rate: 16% for dividends distributed from 1 January 2026 (Tax Code, as amended).
- CASS thresholds (resident individuals): 6×, 12×, 24× annual minimum gross wage (RON 24,300 / 48,600 / 97,200 for 2026).
- Non-residents may benefit from reduced rates under double tax treaties — Romania has 90+ DTTs.
- Parent-subsidiary exemption (Directive 2011/96/EU): 0% if EU parent holds ≥10% for ≥1 year.
Frequently asked questions
What is the dividend tax rate in Romania 2026?
16% flat withholding tax. Plus 10% CASS health contribution on a capped base if you are a Romanian tax resident and annual dividend income exceeds 6× minimum wage.
Are dividends to a foreign parent company taxed?
Standard 16% withholding tax, but Parent-Subsidiary Directive (EU 2011/96) reduces this to 0% for qualifying EU shareholders holding ≥10% for ≥1 year. Tax treaty rates apply for non-EU.
Can I avoid CASS on Romanian dividends?
CASS only applies to Romanian tax residents and only on individual dividends above 6× minimum wage. Corporate shareholders, non-residents, and small-amount dividends are exempt.
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