Full Fiscal Picture: SRL Real System (No Employees) - 2026

Informational tool only; verify applicable legal rules in force with an accountant or a lawyer.

Calculation flow

1. Revenue
2. Accounting expenses
3. Accounting profit
4. Fiscal add-back for non-deductible/capped expense portions
5. Profit tax (16%)
6. Distributable dividend fund
7. Dividend tax (16%)
8. Dividend CASS based on annual threshold bucket
9. Net revenue estimate

Dividend CASS reference for 2026

• Threshold placement uses the 2026 reference minimum gross salary (4,050 RON) and D212 guidance for threshold income definition.