Valid for 2026
IT Park vs SRL calculator
Enter revenue, expenses, the number of employees and the average salary. The calculator compares the annual tax burden of an IT Park resident company with that of an SRL under the general regime.
Result
SRL, general regime
Indicative calculation; it does not constitute tax advice.
How we calculate
- IT Park regime: the 7% single tax is calculated monthly on sales revenue, but may not be less than 30% of the forecast average monthly salary for each employee. The calculation uses average monthly revenue (annual revenue divided by 12); if revenue varies from month to month, the minimum is checked separately for each month.
- The single tax replaces corporate income tax, income tax on salaries, the employer's CNAS (social insurance) contribution, the employee's CNAM (health insurance) premium, local taxes and real estate tax. The employee receives the gross salary without deductions and without personal exemptions.
- General regime: each employee has the standard personal exemption, subject to the annual income ceiling set by the Tax Code. Exemptions for dependants are not included. The 12% corporate income tax applies to profit after salaries and the CNAS contribution; no tax is payable on a loss.
- For comparability, the gross salary is the same under both regimes, so the company's payroll cost differs: under the general regime the 24% CNAS contribution is added.
- The 6% dividend tax is withheld under both regimes only when profit is distributed and is not included in total taxes. The dividends line assumes distribution of the entire profit after tax.
- To become an IT Park resident, at least 70% of sales revenue must come from eligible activities. The monthly residency fee, VAT and accounting costs are not included.
- The deferral of income tax on undistributed profit, available to small and medium-sized enterprises in 2026, is not modelled: the calculation shows the full 12% tax.
| IT Park single tax | 7% of revenue | Source: Codul fiscal, art. 370 alin. (1); Legea nr. 77/2016, art. 15 |
|---|---|---|
| Minimum single tax per employee (30% of the forecast average salary) | 5,220 lei/month | Source: Codul fiscal, art. 370 alin. (2) |
| Forecast average monthly salary | 17,400 lei/month | Source: HG nr. 773/2025 |
| Minimum share of eligible activities (IT Park) | 70% | Source: Legea nr. 77/2016, art. 8 |
| Corporate income tax (general regime) | 12% | Source: Codul fiscal, art. 15 lit. b) |
| CNAS contribution (employer) | 24% | Source: Legea nr. 489/1999, anexa 1 |
| CNAM premium (employee) | 9% | Source: Legea nr. 321/2025, art. 4 |
| Income tax on salaries | 12% | Source: Codul fiscal, art. 15 lit. a) |
| Personal exemption | 2,475 lei/month | Source: Codul fiscal, art. 33 alin. (1) |
| Ceiling for the personal exemption | 360,000 lei/year | Source: Codul fiscal, art. 33 |
| Dividend tax | 6% | Source: Codul fiscal, art. 90^1 alin. (3^1) |
| National minimum wage | 6,300 lei/month | Source: HG nr. 771/2025 |
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