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SRL tax in 2026 — from the invoice to your own money

In an SRL the money is taxed twice: first the company (1% micro-enterprise or 16% profit), then you, when you take out dividends (16% + CASS). The calculator below follows the whole chain.

Reference minimum wage for the ceilings

The conditions for micro status in 2026 — a checklist

  • Turnover under 100,000 EUR (≈ 509,850 RON at the National Bank rate of 31.12.2025).
  • At least one full-time employee — it can be you; on the minimum wage of 4,050 RON gross it costs the company about 49,700 RON a year.
  • You do not own more than 25% of 3 or more other micro-enterprises.

Do you not tick the conditions? You move to 16% profit tax — the calculator makes the comparison automatically.

Double taxation when you take the money out

The profit left after tax becomes yours only after dividends: 16% tax withheld by the company plus CASS 10% by bracket (6/12/24 minimum wages), declared by you through D212. That is why the comparison with a PFA is not made at company level but on the money that actually reaches your pocket — see the comparison.

The company's deadlines

D100 quarterly (the 25th of the month after the quarter), D112 monthly for employees, 31 March for keeping micro status, plus mandatory B2B e-Invoicing. The whole calendar is here.