--- title: "PFA and SRL tax calculator for Romania, 2026" canonical: https://doboti.com/pfa-srl-tax-calculator-2026 template: tool updated: 2026-11-06 --- # PFA and SRL tax calculator for Romania, 2026 _Work out income tax, CAS and CASS for 2026 as a PFA, a micro-company or an SRL that pays profit tax. With the CAS steps at 12 and 24 minimum wages and the CASS ceiling at 72._ ## What the calculation assumes - The minimum wage for the 2026 thresholds is 4,050 lei (the one on 1 January), even though it is 4,325 lei from 1 July. - For the micro SRL, you are the only employee, full time, at the minimum wage: 4,050 lei until June, 4,325 lei from July. You get the net salary. - The company pays its profit out as dividends in the same year. Dividends in 2026 are taxed at 16%. - Fewer than 12 months: we take the months at the end of the year (for example, 6 months = July to December). ## The 2026 thresholds For 2026 income, every threshold uses the minimum wage of 1 January 2026: 4,050 lei. The rise to 4,325 lei on 1 July does not change them. | Threshold | Lei a year | What changes | |---|---|---| | 6 minimum wages | 24,300 | Below it, a PFA pays the minimum CASS of 2,430 lei. Dividends start to have CASS. | | 12 minimum wages | 48,600 | A PFA starts to pay CAS: 12,150 lei. | | 24 minimum wages | 97,200 | CAS goes up to 24,300 lei and stops there. | | 72 minimum wages | 291,600 | PFA CASS stops at 29,160 lei. | | 100,000 EUR | 509,850 | Above it, a company is no longer a micro-company. | ## PFA in the real system Net income is what you bill minus deductible expenses. CAS does not follow your income: it jumps in steps. It is 0 below 48,600 lei, 12,150 lei from 48,600 to 97,200 lei, and 24,300 lei above that. So just above a step you can keep less than just below it. CASS is 10% of net income, but at least 2,430 lei and at most 29,160 lei. You do not pay the minimum if you are also an employee (at least 24,300 lei gross in the year), a pensioner, a pupil or student under 26, or have a grave or accentuated disability. Income tax is 10% of net income minus CAS and CASS. The part of CASS added to reach the minimum is not deducted. With a grave or accentuated disability there is no income tax. Pensioners do not pay CAS. The thresholds are yearly. They do not get smaller if you work only part of the year. ## PFA on an income norm For some activities (not the liberal professions), taxable income is a fixed amount set per county: the income norm. Taxes are on the norm, not on what you bill. The norm goes down in proportion if you work part of the year, and some counties cut it in other cases, for example by 50% if you also have a full-time job. Income tax is 10% of the norm, with no CAS or CASS deducted. If you billed more than 25,000 EUR the year before, you must move to the real system. ## Micro SRL The company pays 1% of revenue if it has at least one full-time employee (or an administrator paid at least the minimum wage) and revenue under 100,000 EUR a year. If it passes 100,000 EUR during the year, it pays 16% profit tax from that quarter. The calculation takes you as the employee, at the minimum wage. In 2026 part of the minimum wage is untaxed: 300 lei a month until June, 200 lei from July. Salary taxes are 1,560 lei a month until June and 1,719 lei from July, with the 2.25% work insurance contribution. The profit left after salary, expenses and tax goes out as dividends: 16% tax, plus CASS in steps on net dividends: 2,430 lei from 24,300 lei, 4,860 lei from 48,600 lei, and 9,720 lei from 97,200 lei, however large the dividends are. ## SRL with profit tax With no employee, the company cannot be a micro-company and pays 16% of profit (revenue minus deductible expenses). The rest goes out as dividends, with the same taxes as above. ## Sources - [Romanian Fiscal Code (Law 227/2015), ANAF consolidated text](https://static.anaf.ro/static/10/Anaf/legislatie/Cod_fiscal_norme_2023.htm) - [OUG 89/2025 (untaxed part of the minimum wage, 2026)](https://static.anaf.ro/static/10/Anaf/legislatie/OUG_89_2025.pdf) - [ANAF: income norm tables are on the page of your county's regional office](https://www.anaf.ro/) _This is an estimate under the Fiscal Code in force. It does not include VAT, losses carried forward, dependants, other income or early-payment bonuses. For decisions, talk to your accountant._