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Corporate Income Tax Calculator, 2026
For companies that don't qualify as micro-companies (above the threshold or opting for the profit regime).
The legal framework
Corporate income tax is regulated by Codul Fiscal, Title II, with a standard rate of 16% applied to taxable profit (revenue minus deductible expenses minus any additional tax deductions, for example for research and development).
Who pays corporate income tax, not the micro-company tax
Companies that exceed the EUR 100,000 turnover threshold, those that don't meet the eligibility conditions for micro-company status (shareholder structure, type of activity), or those that voluntarily opt for this regime — for example because they have high expenses and low actual profit, which would make corporate income tax more advantageous than 1% on all revenue.
IMCA — the minimum tax on turnover
Very large companies (turnover above EUR 50 million) additionally owe a minimum tax of 0.5% on turnover if this exceeds the normally calculated corporate income tax — it doesn't affect small or medium companies.
