Dividend calculator
From the gross dividends you subtract the tax withheld by the company and the stepped CASS of the Single Return. See what you receive and what is left after all taxes.
The CASS steps in 2026
- from 24,300 RON (≈ €4,550) (6 minimum wages): CASS 2,430 RON (≈ €455)
- from 48,600 RON (≈ €9,110) (12 minimum wages): CASS 4,860 RON (≈ €911)
- from 97,200 RON (≈ €18,210) (24 minimum wages): CASS 9,720 RON (≈ €1,820)
The reference minimum wage: 4,050 RON (of 1 January). Under the first step you owe no CASS; above the last one the base stays the same.
The company withholds and pays the tax by the 25th of the month after the dividend is paid. You declare and pay the CASS yourself through the Single Return (D212), by 25 May of the following year.