Romania Dividend Tax Calculator (2026)

How dividend tax and CASS actually work in Romania

When a Romanian SRL distributes profit to its shareholders, two separate charges can apply. The first is the dividend tax of 16%, withheld at source by the company at the moment the dividend is paid — the shareholder receives the amount already net of this tax. The second is the health contribution (CASS), which is not a flat percentage of the dividend. Instead, it is charged on fixed bases tied to the minimum wage: if your annual non-salary income reaches certain thresholds, CASS is calculated on a base of 6, 12 or 24 minimum wages, depending on which band your total income falls into. Below the lowest threshold, no CASS is due on dividends at all.

CASS is capped once per year across all your non-salary income, so if you already pay it from another source you are not charged twice. The contribution is not withheld by the company — you declare and settle it yourself through the annual income return filed with ANAF after the year ends. This is why the calculator separates the company-withheld dividend tax from the self-declared CASS.

Worked example and common questions

How is a distribution taxed? Take gross dividends, subtract the 16% dividend tax withheld by the company, then subtract any CASS due based on which minimum-wage band your annual income reaches. What remains is your net.

When do I pay the CASS? Via the annual return, not at distribution. The thresholds move with the minimum wage and the rules change periodically, so confirm current rates and bases before relying on a figure.