SRL Tax Calculator 2026
Compare the micro-enterprise regime (1%) with the profit tax (16%). Includes 16% dividend tax and effective tax rate. Micro threshold: 100,000 EUR/year (OUG 89/2025).
SRL Data
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Minimum 1 employee for 1% rate
Micro-enterprise conditions 2026
- • Revenue under 100,000 EUR/year
- • Flat rate 1% on revenue (3% eliminated from 2026, OUG 89/2025)
- • Dividend tax: 16% (Law 141/2025)
- • Financial-banking, insurance, gambling, consulting activities are excluded
Turnover exceeds the micro threshold (100,000 EUR ≈ RON). Only the 16% profit regime applies.
Tax regime comparison
Annual calculation, EUR/RON rate ≈ 5.00
| Indicator | Micro 1% | Profit 16% |
|---|---|---|
| Turnover | — | — |
| Deductible expenses | N/A | — |
| Tax base | — | — |
| SRL tax | — | — |
| Net profit (after SRL tax) | — | — |
| Dividend tax (16%) | — | — |
| Final net income | — | — |
| Total taxes paid | — | — |
| % effective of turnover | — | — |
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Frequently asked questions about SRL tax
What changed for the micro regime from 2026?
From 2026 (OUG 89/2025), the 3% rate was eliminated. Only the flat 1% rate on revenue remains. The threshold was reduced from 500,000 EUR to 100,000 EUR/year. The dividend tax increased from 8% to 16% (Law 141/2025).
When is the 16% profit regime advantageous?
Profit tax becomes advantageous when deductible expenses are very high (over 70-80% of turnover), because the tax applies only to the difference between revenue and expenses. Companies with low margins (construction, wholesale trade) benefit more from the profit regime.
When is the micro tax paid?
The micro tax is paid quarterly, by the 25th of the month following the quarter (April 25, July 25, October 25, January 25). There is no annual advance as with profit tax.
Does the 16% dividend tax always apply?
Yes, from 2026 the dividend tax rate is 16% (Law 141/2025, it was 8% in 2024). It applies to the gross value of dividends distributed to shareholders, regardless of the company's tax regime (micro or profit).