ANAF • Codul Fiscal (Legea 227/2015)
Romania Corporate Tax & Microenterprise Calculator
Calculate business taxes for Romanian legal entities (SRL / SA). Compares the standard Corporate Profit Tax (16% impozit pe profit) against the Microenterprise Regime (1% tax on revenue up to €60,000 / 3% up to €500,000), factoring in minimum employee requirements and the statutory 8% dividend tax.
Company Financial Figures
Microenterprise threshold is €500,000 (~2,500,000 RON).
Fiscal Liability & Net Earnings
Corporate Tax Due 6,000 lei 1.0% Microenterprise
Dividend Tax (8%) 12,000 lei Withholding tax to ANAF
Net Profit After Tax 214,000 lei Company retained balance
ANAF Corporate Statement
| Gross Revenue (Cifra de afaceri) | 600,000 lei |
| Deductible Expenses | 380,000 lei |
| Gross Accounting Profit | 220,000 lei |
| Corporate Tax (Impozit datorat) | 6,000 lei |
| Dividends Distributed | 150,000 lei |
| Dividend Tax Withheld (8.0%) | 12,000 lei |
| Net Shareholder Cash Distribution | 138,000 lei |
📊 Matrice Legală Comparativă și Defalcare Statutară
| Element Statutar / Obligație Fiscală | Valoare Calculată |
|---|---|
| Rezultat Principal / Total Statutar | 0,00 lei |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.