---
title: "PFA and SRL tax calculator for Romania, 2027"
canonical: https://doboti.com/pfa-srl-tax-calculator-2027
template: tool
updated: 2026-11-06
---

# PFA and SRL tax calculator for Romania, 2027

_Work out income tax, CAS and CASS for 2027 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._

> The 2027 values are provisional. The minimum wage for 1 January 2027 is not yet set by a government decision: we used 4,325 lei, the value the Ministry of Labour announced. For the 100,000 EUR limit we used the BNR rate of 5 November 2026 (5.3398 lei), until the 31 December rate is known. We update the calculation when the official values are out.

## What the calculation assumes

- The minimum wage for the 2027 thresholds is 4,325 lei, the value announced for 1 January. If the minimum wage goes up later in the year, the thresholds stay the same.
- For the micro SRL, you are the only employee, full time, at the minimum wage of 4,325 lei. The untaxed part of the minimum wage ends on 31 December 2026, so the full salary is taxed. You get the net salary.
- The company pays its profit out as dividends in the same year. Dividends in 2027 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 2027 thresholds

For 2027 income, every threshold uses the minimum wage of 1 January 2027: 4,325 lei, the value the Ministry of Labour announced. The Fiscal Code does not change the rules for 2027; only the amounts change, with the minimum wage.

| Threshold | Lei a year | What changes |
|---|---|---|
| 6 minimum wages | 25,950 | Below it, a PFA pays the minimum CASS of 2,595 lei. Dividends start to have CASS. |
| 12 minimum wages | 51,900 | A PFA starts to pay CAS: 12,975 lei. |
| 24 minimum wages | 103,800 | CAS goes up to 25,950 lei and stops there. |
| 72 minimum wages | 311,400 | PFA CASS stops at 31,140 lei. |
| 100,000 EUR | 533,980 | Above it, a company is no longer a micro-company. The lei amount is an estimate: it depends on the 31 December rate. |

## 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 51,900 lei, 12,975 lei from 51,900 to 103,800 lei, and 25,950 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 2,595 lei and at most 31,140 lei. You do not pay the minimum if you are also an employee (at least 25,950 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 of 4,325 lei. The untaxed part of the minimum wage ends on 31 December 2026, so salary taxes are 1,806 lei a month, with the 2.25% work insurance contribution. The net salary is 2,616 lei.

The profit left after salary, expenses and tax goes out as dividends: 16% tax, plus CASS in steps on net dividends: 2,595 lei from 25,950 lei, 5,190 lei from 51,900 lei, and 10,380 lei from 103,800 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)
- [Ministry of Labour: the minimum wage stays at 4,325 lei on 1 January 2027 (Știrile ProTV, October 2026, in Romanian)](https://stirileprotv.ro/stiri/social/cat-va-fi-salariul-minim-din-romania-la-1-ianuarie-2027-anunt-de-la-ministerul-muncii.html)
- [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._