On this page 5 sections
1Calculate what you keep
2How we calculate (2026 rules)
- PFA, actual income: 10% income tax on net income after deducting CAS and CASS. CASS 10% on net income, between 6 and 72 minimum wages. CAS 25% on 12 minimum wages if net income reaches 12, or on 24 if it reaches 24.
- SRL micro-company: 1% tax on takings, up to €100,000 a year and with at least one employee. Above the threshold, or if you choose it, 16% profit tax on profit (takings minus expenses and salaries).
- VAT: if you tick that you're VAT-registered, we take the 21% VAT out of takings and expenses. Above 395,000 lei takings a year, VAT registration is mandatory for both a PFA and an SRL.
- Dividends: 16% tax, plus CASS 10% on 6, 12 or 24 minimum wages, depending on the amount.
- The employee a micro-company needs: if you employ yourself on the minimum wage, we count the cost to the company and add your approximate net salary.
- Thresholds use the minimum wage of 4,050 lei in force on 1 January 2026.
Tax rules change often. The result is indicative; at the free consultation we check exactly what applies to you.
3What's next
Not sure yet? Take the “SRL or PFA?” test, read how to open an SRL or how to register a PFA, or send us your figures and we do the maths with you.
4Frequently asked questions
Which is better in 2026, a PFA or an SRL?
It depends on your takings and expenses. With low income a PFA is often simpler; with higher income an SRL micro-company often leaves more money. Enter your figures in the calculator to compare.
Why does the SRL include a salary?
To be a micro-company, an SRL must have at least one employee. Many owners employ themselves on the minimum wage, so we include that cost and your net salary.
When is profit tax better than micro?
Profit tax (16%) applies only to profit, so it can work out better with high expenses and low profit. Micro (1%) applies to all takings but is simpler. Try both options in the calculator and compare.
Does being VAT-registered matter?
If you sell to businesses, VAT isn't a cost: you collect it and pass it on. If you sell to consumers at the same price, 21% of each payment goes to the state. Tick the option in the calculator to see the difference.
Is the result exact?
No, it's indicative. It doesn't include accountant fees, other income you have or the income-norm system. We do the exact calculation at the free consultation.
5Let's talk
Call us or message us on WhatsApp. We reply the same working day and the consultation is free.
Information updated in October 2026. Legislation changes often, so during the consultation we check exactly what applies in your case.