Valid for 2026
SRL vs ÎI calculator
Enter the annual revenue and expenses, the share of profit you intend to distribute as dividends, and the VAT payer status. The calculator shows the taxes, contributions and the net amount for the owner under each legal form.
Result
Indicative calculation; it does not constitute tax advice.
How we calculate
- Revenue is entered excluding VAT. The result is the difference between revenue and deductible expenses for a full year.
- SRL, general regime: the 12% income tax applies to profit (revenue less expenses). Of the profit remaining after tax, the portion distributed as dividends is taxed at 6% on payment.
- SRL, 4% regime: the tax applies to all revenue, with no deduction for expenses, and dividends are then taxed at 6%. The calculator checks only the VAT payer status and the registration threshold. The regime is also unavailable if more than 60% of the previous year's sales come from business and management consultancy (CAEM 70.22), or if a shareholder holds more than 25% in more than three small and medium-sized enterprises; these conditions are checked separately.
- In 2026, small and medium-sized enterprises may defer payment of the 12% tax on undistributed profit until that profit is distributed. The deferral is not included in the calculation: the tax is shown in full.
- Profit retained in the company is not included in the net amount for the owner. Dividend tax on this portion is payable on a later distribution.
- ÎI: the entire result belongs to the owner, and the distribution percentage does not apply. The owner owes the fixed CNAS contribution and CNAM premium regardless of income. The calculation deducts them from taxable income and applies the annual personal exemption if income before the exemption is below the statutory ceiling.
- The reduced CNAM premium applies if it is paid by 31 March; otherwise the full amount applies. The calculation assumes that the ÎI owner is not employed elsewhere, is not a pensioner and does not have a disability; in those situations the fixed contributions are not payable.
- The owner of an SRL who receives only dividends is not insured under the public social insurance system (does not accrue contribution periods) and pays the CNAM premium individually; these amounts are not included in the calculation. The ÎI owner is insured through the fixed contributions.
- The calculation does not include the owner's salary, VAT, local taxes or other obligations specific to the activity.
| Income tax, SRL, general regime | 12% of profit | Source: Codul fiscal, art. 15 lit. b) |
|---|---|---|
| Tax on operating income, SRL | 4% of revenue | Source: Codul fiscal, art. 54¹–54³ |
| Dividend tax (resident individuals) | 6% | Source: Codul fiscal, art. 90¹ alin. (3¹) |
| Income tax, ÎI | 12% | Source: Codul fiscal, art. 15 lit. a) |
| Fixed CNAS contribution, ÎI | 22,878 lei/year | Source: Legea nr. 320/2025, art. 3 alin. (1); Legea nr. 489/1999, anexa 1 |
| Fixed CNAM premium, ÎI | 12,636 lei/year | Source: Legea nr. 321/2025, art. 4 alin. (2) |
| Reduced CNAM premium, ÎI (paid by 31 March) | 2,527 lei/year | Source: Legea nr. 321/2025, art. 4 alin. (3) |
| Personal exemption | 29,700 lei/year | Source: Codul fiscal, art. 33 alin. (1) |
| Ceiling for the personal exemption | 360,000 lei/year | Source: Codul fiscal, art. 33 alin. (1) |
| VAT registration threshold (from 1 March 2026) | 1,700,000 lei | Source: Codul fiscal, art. 112 alin. (1) |
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