Romania company tax calculator: micro vs. profit

How to read the result: 1% micro vs. 16% profit tax

The two columns measure company-level tax in very different ways. The micro-company regime applies a flat 1% on total turnover regardless of how profitable you are, while the standard regime applies 16% on profit (revenue minus deductible costs). Because the micro rate ignores costs, it tends to win when your margins are healthy and your turnover is moderate. The profit tax tends to win when margins are thin, when you carry heavy deductible expenses, or when turnover is high relative to profit. The calculator shows you both figures side by side and flags which is lower for the numbers you enter, so you can see the crossover point for your own business by adjusting the margin slider.

Remember that the micro regime is not open to everyone. As a general rule it is reserved for companies whose annual turnover stays at or below the €100,000 cap and that employ at least one full-time person; certain activities and ownership structures are excluded. If you breach the cap mid-year, the company switches to profit tax. These thresholds and conditions are set by Romanian law and are revised periodically, so confirm current rules before deciding.

Common questions

Does the calculator include dividend tax? No. Both columns show only the tax the company pays. When you later distribute profit to yourself, dividends are taxed separately at 16%, plus a possible health contribution. Use the dividend calculator for that step.

Which regime should I choose? There is no universal answer — it depends on your margin, turnover and cost base. Run your real figures here, then have an advisor confirm eligibility and the current rules before you commit.