PFA, micro SRL or profit-tax SRL calculator

What it doesCopy Anchor Link

The public page /calculator-pfa-srl-micro compares, for the same revenue and expenses, what the owner keeps under a PFA on actual income, a micro-enterprise SRL and an SRL on profit tax. For each form it shows the taxes paid by the business, the taxes paid when the money is taken out, the total, the effective rate and the net. The best option is marked with text, not colour alone.

No account is needed. The calculation runs in the browser; nothing you enter reaches the server.

InputsCopy Anchor Link

• Rules year: 2026 or 2027.
• Annual gross revenue and annual deductible expenses, in lei. Expenses already include the cost of existing employees.
• Number of employees. The micro regime requires at least one.
• Minimum wage for the director (optional, SRL only). Paid all year at the minimum wage in force each month.
• EUR rate, for the micro ceiling. Defaults to the BNR rate of 31.12.2025 (5.0985 lei), the rate at the close of the previous year.
• SRL bookkeeping cost (optional), added to the company's expenses.

How it is calculatedCopy Anchor Link

PFA on actual incomeCopy Anchor Link

• Net income = gross income − deductible expenses.
• Pension contribution (CAS) 25%: on 12 minimum wages when net income is between 12 and 24 minimum wages, on 24 above that (Fiscal Code art. 148).
• Health contribution (CASS) 10%: on net income, with a base between 6 and 72 minimum wages (art. 170 and art. 174(5)). Below 6 it is due on 6.
• Income tax 10% on net income after CAS and CASS (art. 68).

It uses the same estimator as the PFA tax calculator.

Micro-enterprise SRLCopy Anchor Link

• 1% tax on revenue (art. 51; single rate from 2026, OUG 156/2024).
• Eligible only when revenue does not exceed 100,000 EUR at the chosen rate and the company has at least one employee (art. 47). A director paid the minimum wage meets that condition. When the company is not eligible, the column says why.

Profit-tax SRLCopy Anchor Link

• 16% tax on profit, i.e. revenue − expenses (art. 17).

Taking money out of an SRLCopy Anchor Link

• All profit left after tax is paid out as dividends on 31 December.
• Dividend tax 16% for distributions from 2026 (art. 97, Law 141/2025).
• Health contribution 10% on a fixed base of 6, 12 or 24 minimum wages, depending on the amount received (art. 170).
• Director salary, if chosen: CAS 25%, CASS 10%, 10% income tax on salary minus contributions, plus 2.25% CAM paid by the company.

ThresholdsCopy Anchor Link

Below the result, the calculator shows who wins at each revenue level from 5,000 to 1,000,000 lei, keeping the same expense ratio. The picture is not linear: micro usually wins a middle band, and above the 100,000 EUR ceiling the PFA can win again.

Minimum wageCopy Anchor Link

• 2026: 4,050 lei until 30 June and 4,325 lei from 1 July (HG 146/2026). PFA thresholds use the 1 January value; the dividend health contribution uses the value on the distribution date.
• 2027: the minimum wage has not been set. We use the last known value, 4,325 lei, and the page says so.

Out of scopeCopy Anchor Link

• Other income of the owner.
• Personal allowance, early-payment discounts, the 300 lei minimum-wage exemption and the SME capitalisation tax relief.
• VAT, building tax and vehicle tax.
• Activities excluded from the micro regime (consulting, management) and the linked-enterprise rules.
• PFA on income norm; use the PFA tax calculator for that.

The result is an estimate and does not replace an accountant or tax adviser.

How the rules are maintainedCopy Anchor Link

The calculator has no rates of its own. All of them come from @brivio/tax-ro, the same ones the in-app returns use: the minimum wage and dividend tax from dividend.ts, PFA constants from pfa-estimator.ts, the micro ceiling and rate from micro-constants.ts, profit tax from profit-tax-worksheet.ts. When a law changes, it is updated there and the calculator picks it up. The only exception is CAM (2.25%), copied from the payroll rules with a note to keep them in sync.