What does this calculator compare?

The taxes of a PFA under the actual income system (CAS, CASS, income tax) against the taxes of an SRL under the micro-company regime (1% on revenue, plus dividend tax and CASS if you withdraw money from the company).

Why can an SRL be more advantageous at higher income levels?

Because with a PFA, the CAS and CASS contributions are capped but the 10% tax applies to everything above them, whereas with an SRL you can leave profit reinvested in the company without paying the 16% dividend tax until you actually withdraw the money.

PFA vs SRL Romania 2026 — Tax Comparison

PFA vs SRL, 2026

Enter the same estimated income and expenses — see how much you keep, net, in each legal form.

Legal strategies to pay less See the verified strategies for PFA and companies. How to optimize →

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PFA — total taxes0 lei

PFA — you keep, net0 lei

SRL — total taxes0 lei

SRL — you keep, net (pocket + company)0 lei

Estimate, not tax advice. PFA: actual income system, CAS/CASS/tax as in the dedicated calculator. SRL: 1% micro-company tax, then 16% dividend tax + CASS on what you withdraw from the company — what you don't withdraw stays "net" in the company, but not in your pocket. Doesn't include accounting costs (usually higher for an SRL) or the different administrative burden between the two legal forms.

Legal strategies to pay less See the verified strategies for PFA and companies. How to optimize →

What this calculator actually compares

PFA under the actual income system: CAS (25%, only above 12 minimum wages of net income), CASS (10%, fixed thresholds), income tax (10% on what remains). SRL under the micro-company regime: 1% on all of the company's revenue, then, if you withdraw money as dividends, another 16% dividend tax plus CASS on the net dividend.

Why an SRL can come out ahead at higher income levels

With a PFA, CAS and CASS are capped (they stop growing above a certain income), but the 10% income tax applies to everything above those contributions. With an SRL, you can leave profit in the company (reinvest, buy equipment) without paying the 16% dividend tax until you actually withdraw the money — that's why the calculator has a separate field for the percentage withdrawn as dividend.

What isn't factored in here

Accounting costs (usually higher for an SRL — double-entry bookkeeping vs. simple bookkeeping for a PFA), the setup and liquidation bureaucracy, legal liability (a PFA is liable with personal assets, an SRL only with its share capital), and access to certain contracts that explicitly require an SRL legal form.