Who pays the dividend tax, me or the company?

The company withholds and pays it, out of the gross dividend. You receive the rest and owe no further dividend tax.

If I take no dividends in a year, do I owe CASS?

CASS on dividends is worked out on the income received in that year: with no dividends and no other non-salary income there is nothing to calculate. Other sources of income add up towards the thresholds.

Dividends: the taxes you pay when you take money out of your SRL in 2026

Dividend tax: 16%

From 1 January 2026 the dividend tax is 16% (it was 10% in 2025), under Law 141/2025. The company withholds it from the gross dividend and you receive the rest. The company declares and pays it through D100, by the 25th of the month following the one in which it paid the dividend.

Example: 100,000 RON of gross dividends

Of 100,000 RON (≈ €18,740) of gross dividends the company withholds 16,000 RON (≈ €3,000) of tax and pays you 84,000 RON (≈ €15,740). Separately, in the Single Return you declare the dividend income for CASS.

Stepped CASS

CASS (10%) on dividends is due in steps, depending on your total annual income from dividends and other non-salary sources, against the minimum wage of 1 January (4,050 RON (≈ €759) in 2026): under 6 minimum wages you owe nothing; from 6 the base is 6 minimum wages (24,300 RON (≈ €4,550), so CASS 2,430 RON (≈ €455)); from 12 the base is 12 minimum wages (48,600 RON (≈ €9,110), CASS 4,860 RON (≈ €911)); from 24 the base is 24 minimum wages (97,200 RON (≈ €18,210), CASS 9,720 RON (≈ €1,820)) and stays there however much the income grows.

You declare and pay the CASS through the Single Return (D212), by 25 May of the following year.

Frequently asked questions

Who pays the dividend tax, me or the company?: The company withholds and pays it, out of the gross dividend. You receive the rest and owe no further dividend tax.
If I take no dividends in a year, do I owe CASS?: CASS on dividends is worked out on the income received in that year: with no dividends and no other non-salary income there is nothing to calculate. Other sources of income add up towards the thresholds.

Sources

Read on 14 October 2026. The guide explains the rules; for your own situation, ask an accountant.