Business taxes in Romania: calculator for sole proprietors and companies
Choose a sector, a legal form and a tax system, enter your annual revenue and expenses — the calculator shows every tax and contribution, the total and what you keep.
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Legal forms
Sole trader (PFA) Persoană fizică autorizată (PFA)
You run the business as an individual registered in the Trade Register (ONRC); there is no separate legal entity and you are liable with your property. Income is taxed on actual profit (sistem real) or on an income norm.
Requirements
Register the PFA in the Trade Register (ONRC) before starting; tax registration happens together with it.
The single return (Declarația unică) and payment of income tax and CAS/CASS contributions are due by 25 May of the following year.
Records: in sistem real — income and expense records; on an income norm — only the income part of the Registrul de evidență fiscală, no accounting.
Sole proprietorPersoană fizică autorizată (PFA) – sistem real
10% income tax on net income (revenue minus costs) after deducting contributions. Pension contribution CAS of 25% is charged on 12 minimum wages (RON 48,600) if income is between 12 and 24 minimum wages, or on 24 (RON 97,200) if higher; health contribution CASS of 10% is charged on the whole income, at least on 6 and at most on 72 minimum wages.
Conditions
No revenue limit; registration with the Trade Register (ONRC) and income and expense records are required. If net income is below 12 minimum wages (RON 48,600), CAS is optional; CASS is due on at least 6 minimum wages (RON 24,300) unless you have a salary of that size; with zero net income or a loss no CASS is due.
VAT exemption for turnover up to RON 395,000 a year; VAT is not included in the calculation.
Sole proprietorPersoană fizică autorizată (PFA) – normă de venit
The 10% tax and contributions are charged on a fixed income norm set by the regional tax directorate (at least 12 minimum wages), regardless of actual income. Only possible for activities on the official list.
Conditions
Only for activities in the OMFP 925/2017 nomenclature for which the tax directorate has set a 2026 norm: crafts, repairs, hairdressing and beauty, tutoring, photography, retail in shops and markets, small-scale production. There are no norms for IT, consulting or other business services.
The norm depends on the county and locality but is at least 12 minimum wages (RON 48,600). The calculation uses the 2026 Bucharest norm, sector 1, central zone: RON 53,000 (hairdressing and beauty, clothing retail, bakery, furniture). For example, clothing retail in Cluj-Napoca is RON 75,600.
Tax is 10% of the norm; CAS 25% of 12 minimum wages (norm between 12 and 24); CASS 10% of the norm. If gross revenue in a year exceeds €25,000, the real system is mandatory from the following year.
Limited company (SRL) Societate cu răspundere limitată (SRL)
A separate legal entity; the shareholder risks only the contribution. A micro-enterprise pays 1% of revenue, any other company 16% of profit; dividends to the owner bear 16% and CASS.
Requirements
Micro-enterprise: revenue up to €100,000 in the previous year, at least one full-time employee or an administrator under a mandate contract paid at least the minimum wage; notify the regime by 31 March; tax is paid quarterly by the 25th.
A company on profit tax: the annual return is due by 25 June of the following year; quarterly payments by the 25th after each quarter.
Dividends may be paid only if net assets are at least half of the share capital; until interim dividends are settled, the company may not lend to shareholders (Law 239/2025, fine RON 10,000–200,000).
CompanySocietate cu răspundere limitată (SRL) – impozit pe veniturile microîntreprinderilor
The company pays 1% of revenue instead of profit tax. It must have at least one full-time employee or an administrator under a mandate contract paid at least the minimum wage; that pay bears CAS 25%, CASS 10%, 10% income tax and CAM 2.25%. Dividends bear 16% tax and CASS.
Conditions
Revenue must not exceed €100,000 in the previous or current year (otherwise 16% profit tax from the quarter it is exceeded); a shareholder with more than 25% may have only one micro-enterprise; annual financial statements must be filed on time. A new company can apply the regime from its first year if the employee is hired within 90 days.
VAT exemption for turnover up to RON 395,000 a year; VAT is not included in the calculation.
CompanySocietate cu răspundere limitată (SRL) – impozit pe profit
Company profit is subject to 16% profit tax. Dividends distributed from 2026 bear 16% tax (withheld by the company) and CASS of 10% on 6, 12 or 24 minimum wages depending on the amount of dividends.
Conditions
No revenue limit and no employee requirement. CASS on dividends: dividends of 6 to 12 minimum wages (RON 24,300–48,600) — base of 6 wages, 12 to 24 — 12, from 24 (RON 97,200) — 24 wages.
VAT exemption for turnover up to RON 395,000 a year; VAT is not included in the calculation.
Software development, IT services, consulting for companies and entrepreneurs.
There is no income norm for IT (CAEN 62) or consulting (7022) in the 2026 tables of the tax directorates — a PFA is taxed only in the real system. A micro-enterprise pays 1% of revenue, as in other sectors (the separate 3% rate for IT/consulting no longer applies from 2026).
VAT: exemption up to RON 395,000 turnover a year; VAT is not included in the calculation.
Other business services draft — data being checked
Marketing, design, translation, engineering, bookkeeping and other professional services to companies.
Marketing, design, translation, engineering, bookkeeping — there are no income norms (they are not in the OMFP 925/2017 nomenclature): a PFA is taxed only in the real system. Expert accountants and other liberal professions cannot use a norm by law.
Micro-enterprise — 1% of revenue up to €100,000; an employee or an administrator under a mandate contract on at least the minimum wage is required.
Services to individuals draft — data being checked
Household services, repairs, beauty, tutoring, photography — for private customers.
An income norm is possible for hairdressing, cosmetics, manicure, massage, repair of appliances and shoes, tutoring, photography, cleaning. In Bucharest for 2026 it is RON 53,000 (used in the calculation): tax RON 5,300, CAS RON 12,150, CASS RON 5,300 a year regardless of actual income.
If gross revenue in a year exceeds €25,000, only the real system is allowed from the following year. The norm does not depend on costs: it pays off with high income and low costs.
Trade in goods draft — data being checked
Retail and wholesale, including an online shop (excluding excise goods).
An income norm applies to retail in shops, kiosks and markets (food, clothing and footwear, household goods, flowers, car parts etc.); in Bucharest for 2026 it is RON 53,000–54,500 (the calculation uses RON 53,000, clothing retail). An online shop (CAEN 4791) is not in the nomenclature — real system only.
In trade, costs (purchase of goods) are usually high: the real system taxes profit, the norm a fixed amount. An SRL micro-enterprise pays 1% of total revenue, so with a low margin it can cost more than the 16% profit tax.
Manufacturing draft — data being checked
Making and selling your own products: food, furniture, clothing, handmade goods.
An income norm applies to bakery and pastry, furniture, tailoring, handicrafts, dairy products, wood and metal goods; in Bucharest for 2026 it is RON 53,000 (used in the calculation).
The norm limit is €25,000 of gross revenue a year; with higher turnover — the real system or an SRL. A micro-enterprise pays 1% of revenue whatever the type of production.
Assumptions
A single owner, resident in Romania, with no other income and no employees (except the administrator's mandate required for the micro-enterprise), full year.
CAS/CASS thresholds and bases use the minimum wage in force on 1 January 2026: RON 4,050. The micro-enterprise administrator is paid the minimum wage each month: RON 4,050 in January–June and RON 4,325 from 1 July; no personal deduction is applied to it.
PFA: the lowest permitted CAS base is chosen; all costs are documented and fully deductible. SRL: the owner (except for the micro-enterprise mandate) takes no salary; when distributing, all profit after tax is paid out as dividends in the same year.
The €100,000 micro-enterprise limit is converted at RON 5.0895 per euro (ECB, 2 January 2026); the law uses the rate at the close of the financial year. VAT, local taxes and accounting costs are not included.
Income norm (PFA): for services to individuals, trade and manufacturing — the 2026 Bucharest norm (sector 1, central zone) of RON 53,000 without correction coefficients or reductions; there are no norms for IT and business services. The micro-enterprise and profit tax do not depend on the sector.
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