PFA vs SRL Calculator
Compare all legal forms in Romania 2026 — PFA real, PFA flat-rate, SRL micro 1%, SRL profit 16%. Dividends 16% (Law 141/2025). Find out where you keep the most.
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Romania Tax Rules 2025
| Regime | Income/Profit Tax | CAS (pension) | CASS (health) | Dividends |
|---|---|---|---|---|
| PFA Real | 10% of net | 25% (if income > 48,600) | 10% (mandatory) | - |
| PFA Flat-rate | 10% of flat-rate | 25% of 12×minimum wage | 10% of 12×minimum wage | - |
| SRL Micro 1% | 1% of revenue | - | 10% on dividends* | 8% |
| SRL Micro 3% | 3% of revenue | - | 10% on dividends* | 8% |
| SRL Profit | 16% of profit | - | 10% on dividends* | 8% |
ℹ
*CASS on dividends is due only if dividends exceed 12 × minimum wage (48,600 RON/year). Capped at 10% of 24 × minimum wage.
⚠
SRL Micro 1% requires at least 1 employee. Employee cost (minimum wage + contributions) is ~49,700 RON/year.
ℹ
PFA Flat-rate pays tax on a fixed amount (flat-rate income), not on actual income. Advantageous when actual income significantly exceeds the flat-rate.
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