How to use the SRL vs PFA tax simulator
This digital simulator estimates the main tax liabilities of Romanian authorised self-employed individuals (PFA) and limited liability companies (SRL), under the Fiscal Code (Law No. 227/2015, as amended). It estimates mandatory pension and health insurance contributions (CAS and CASS), income or corporate income tax and dividend tax, comparing a PFA taxed on actual net income with an SRL under the microenterprise or corporate income tax regime. It is intended to support an initial tax and financial comparison of these legal forms.
- Enter the estimated financial figures: Enter estimated annual revenue in RON, excluding VAT where applicable, and the expenses associated with the activity. For a PFA taxed on actual net income, deductible expenses may affect net income and the basis of certain tax liabilities. For an SRL, the treatment of expenses depends on its tax regime.
- Select the SRL’s tax regime: Choose the applicable company tax regime: microenterprise tax at 1%, if the Fiscal Code’s conditions are met, or corporate income tax at 16%. From 2026, the 3% microenterprise rate no longer applies, and the general ceiling for the microenterprise regime is EUR 100,000, calculated under the tax rules, including those concerning linked enterprises.
- Configure the employment parameters: Select whether the SRL meets the statutory requirement to have an employee or an equivalent arrangement recognised by tax law for the microenterprise regime. Depending on the circumstances, this may be met through a full-time employment contract, part-time contracts whose combined working time is equivalent to full-time work, or a management/mandate contract remunerated at least at the national gross minimum wage. Check and adjust the minimum wage used by the simulator for the relevant calculation period.
- Click ‘Simulate taxes & net income’: The application displays an estimated breakdown of the main taxes and contributions for each legal form, highlighting the more favourable option under the assumptions entered and the estimated annual difference. Results are indicative and do not replace a tax calculation based on the taxpayer’s individual circumstances.
PFA social contribution thresholds (Articles 148 and 170 of the Fiscal Code): The pension contribution (CAS) rate is 25% and, under the Fiscal Code’s conditions, it becomes mandatory when relevant self-employment income reaches at least 12 gross minimum wages. Depending on income, the minimum annual contribution base is 12 or 24 gross minimum wages. The health insurance contribution (CASS) rate is 10% and is calculated under the rules for self-employment, with a minimum base and a maximum ceiling. For 2026, the maximum annual CASS assessment base is 72 gross minimum wages, not 60 minimum wages.
Components of personal net income from an SRL: Unlike PFA income, which belongs to the individual, an SRL’s assets are separate from its shareholder’s assets. The shareholder/director’s personal net income may consist of salary or remuneration for work performed and dividends. For dividends distributed from 1 January 2026, dividend tax is 16%. Dividends may also trigger a personal CASS liability in certain circumstances. The CASS rate is 10% and is determined by the applicable thresholds for relevant income of 6, 12 or 24 gross minimum wages. CASS is not automatically 10% of the entire dividend amount.
Specific microenterprise conditions: From 1 January 2026, the microenterprise revenue tax rate is 1%. The 3% rate no longer applies. The general revenue ceiling for the microenterprise regime is EUR 100,000, calculated under the Fiscal Code’s rules, including, in certain situations, the revenue of linked enterprises. Entry into and continued use of the regime require the statutory conditions to be met, including the employee requirement or an equivalent arrangement recognised by tax law. The former requirement that consulting and management revenue represent less than 20% of total revenue is no longer in force.
Access to funds and cash withdrawals: PFA earnings belong to the individual, but their use remains subject to tax obligations and the rules governing the activity. An SRL’s assets are separate from the shareholder’s. Company money does not automatically become the shareholder’s personal money and must not be treated as such. It may lawfully reach the shareholder through salary or remuneration, dividend distributions, repayment of amounts owed by the company or other lawful transactions. Dividends may be distributed annually or, under the statutory conditions, quarterly on the basis of interim financial statements.
Filing obligations and administration costs: A PFA principally reports income and contributions through the Single Tax Return (Form 212), but additional tax and reporting obligations may arise depending on the activity, including VAT or other income categories. An SRL has accounting and tax reporting obligations that vary according to its tax regime, employees, VAT status and other circumstances. These may include returns D100, D112 or D101, as applicable, annual financial statements and, for quarterly dividend distributions, interim financial statements. Company accounting must be organised and maintained under the Accounting Law, using in-house staff or contracted authorised persons or entities as permitted by law.
Tax Simulator: SRL vs PFA
You selected the tax regime for a microenterprise, but the requirement to have an employee or an equivalent statutory arrangement is not met.
The calculator will not generate a result for ‘Microenterprise tax – 1%’ in this situation, to avoid displaying an incorrect tax simulation.
To continue, select ‘Yes – the condition is met’ or choose the regime ‘Corporate income tax – 16%’.
PFA (actual net income basis)
SRL (company)
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