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RONormas oficiales, modeladas

Impuestos del autónomo en Romania (2026).

Un autónomo que gana 60.000 € al año en Romania se queda entre 40.478 EUR y 48.038 EUR según el régimen; la mejor opción es «Micro-enterprise SRL — 1% revenue tax + 16% dividend (2026)», con una carga efectiva del 19.9%. Abajo, 3 regímenes, cada uno calculado a partir de las normas oficiales.

Verificado

3 regímenes · 5 registros de fuentes · cada resultado sigue las normas publicadas del régimen

RO · 2026

01

Con 60 000 € al año

Una vista comparable de todos los regímenes a los que se puede acceder, antes de las normas completas.

  1. 01Micro-enterprise SRL — 1% revenue tax + 16% dividend (2026)Mejor resultado con estos ingresosIngreso neto48.038 EURCarga efectiva19.9%
  2. 02PFA — self-employment in the real system (10% + CAS/CASS)Ingreso neto44.804 EURCarga efectiva25.3%
  3. 03Standard SRL — 16% profit tax + 16% dividendIngreso neto40.478 EURCarga efectiva32.5%

Perfil de referencia: autónomo · 60 000 € de ingresos brutos anuales · sin gastos deducibles · residencia fiscal el año completo.

Normas completas

Por dentro de cada régimen fiscal

01activoSociedad

Micro-enterprise SRL — 1% revenue tax + 16% dividend (2026)

Carga efectiva con 60 000 €

19.9%

Lo que pagas

  • Micro-enterprise tax 1% (on revenue) — 1% of revenue
  • 02
    Health contribution on dividends (CASS)

    Pago fijo por tramo · base: beneficio anual · periodicidad: Anual

    beneficio anual · RONPago · RON
    ≤ 24.3000
    24.300–48.6002430
    beneficio anual · RONPago · RON
    48.600–97.2004860
    > 97.2009720
  • Dividend tax 16% — 16% of profit

Requisitos de acceso

  • Límite de ingresos 100.000 EUR/year
  • Actividades: it-services, consulting, most-activities
  • Exige residencia fiscal
  • Microîntreprindere (SRL taxed on revenue at 1%). From 2026 the revenue cap fell from EUR 250,000 to EUR 100,000 (Law 141/2025) and the 3% band was eliminated — single 1% rate. Requires at least one employee and that the shareholder holds the micro regime at only one company. Consultancy/management revenue above 20% of total can disqualify. Modeled as the full chain to the owner's pocket.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR23.090 EUR23.0%
60.000 EUR48.038 EUR19.9%
120.000 EURsupera el límite de ingresos—

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

Models the core chain: 1% micro tax on revenue → distribute after-tax profit as dividends (16% from 2026, Law 141/2025) → banded CASS on dividends (2026 dividend CASS keeps the 6/12/24-minimum-wage bands: 0 / 2,430 / 4,860 / 9,720). NOT modeled: (1) the mandatory ≥1-employee salary cost — a real expense that lowers distributable profit and net (a solo owner usually draws that salary, changing the split); (2) VAT registration above RON ~300,000 turnover; (3) any deductible business expenses beyond the input. Because the employee cost is omitted, the effective burden here understates reality and is NOT directly comparable to the PFA real-system figure — treat as an optimistic bound.

02activoAutónomo

PFA — self-employment in the real system (10% + CAS/CASS)

Carga efectiva con 60 000 €

25.3%

Lo que pagas

  • Health contribution (CASS 10%) — 10% of profit (min 2,430, max 29,160/year)
  • 02
    Pension contribution (CAS 25%)

    Pago fijo por tramo · base: beneficio anual · periodicidad: Anual

    beneficio anual · RONPago · RON
    ≤ 48.6000
    48.600–97.20012.150
    beneficio anual · RONPago · RON
    > 97.20024.300
  • Income tax 10% — 10% of profit

Requisitos de acceso

  • Actividades: it-services, consulting, liberal-professions, most-independent-activities
  • Exige residencia fiscal
  • Persoană Fizică Autorizată (PFA) taxed in the real system (sistem real) — net income = revenue minus documented deductible business expenses (Fiscal Code art. 68). This is the default freelancer route: no company, no employee required. Some activities can instead use a fixed income norm (normă de venit), not modeled here.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR20.120 EUR32.9%
60.000 EUR44.804 EUR25.3%
120.000 EUR98.804 EUR17.7%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

2026 minimum wage on 1 Jan = RON 4,050 (HG 1506/2024, held until 1 July 2026 when it rises to 4,325; contribution bases are pinned to the 1-January figure). CAS thresholds: 12 min wages = 48,600; 24 min wages = 97,200 → CAS = 25% of 48,600 or 97,200 (banded, not proportional). CASS = 10% of net income, floor 6 min wages (24,300 base → min 2,430), cap 72 min wages for independent activities in 2026 (base 291,600 → max 29,160). CAS and CASS are deductible from the income-tax base (Fiscal Code art. 68(4)). Engine ordering (CASS → CAS → income tax) reproduces the statutory bases within tolerance; CASS is computed on full net income before the CAS deduction. Fixed income-norm (normă de venit) regime, the 3% self-employment representation cases, and start-up specifics are not modeled.

03activoSociedad

Standard SRL — 16% profit tax + 16% dividend

Carga efectiva con 60 000 €

32.5%

Lo que pagas

  • Corporate income tax 16% (on profit) — 16% of profit
  • 02
    Health contribution on dividends (CASS)

    Pago fijo por tramo · base: beneficio anual · periodicidad: Anual

    beneficio anual · RONPago · RON
    ≤ 24.3000
    24.300–48.6002430
    beneficio anual · RONPago · RON
    48.600–97.2004860
    > 97.2009720
  • Dividend tax 16% — 16% of profit

Requisitos de acceso

  • Exige residencia fiscal
  • Standard company (SRL) on the profit-tax regime — the fallback once revenue exceeds the EUR 100,000 micro cap or the micro conditions are not met. 16% corporate income tax on accounting profit, then 16% dividend tax to distribute to the owner. Baseline company route.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR19.310 EUR35.6%
60.000 EUR40.478 EUR32.5%
120.000 EUR82.814 EUR31.0%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

Full chain to the owner's pocket assuming all after-tax profit is distributed as dividends. Combined effective corporate+dividend rate on distributed profit ≈ 29.4% (1 − 0.84 × 0.84), plus a small banded CASS. Not modeled: owner's salary alternative to dividends, VAT, and any CASS interaction with other personal income. Dividend CASS uses the 2026 6/12/24-minimum-wage bands.

02

Prueba con tus propias cifras

Cambia ingresos, moneda y gastos para recalcular todos los regímenes activos de Romania.

calculadora completa
  1. 1 Micro-enterprise SRL — 1% revenue tax + 16% dividend (2026)
    48.038 EURneto/año
    19.9 % de carga
  2. 2 PFA — self-employment in the real system (10% + CAS/CASS)
    44.804 EURneto/año
    25.3 % de carga
  3. 3 Standard SRL — 16% profit tax + 16% dividend
    40.478 EURneto/año
    32.5 % de carga