Question 1

What is the dividend tax rate in Romania in 2026?

Accepted Answer

The dividend tax rate is 10% in 2026 (increased from 8% starting 2025, per OUG 156/2024). The rate applies to the gross amount of dividends distributed to individuals. Check the current rate at the time of calculation, as it can be amended by later legislation.

Question 2

When is CASS owed on dividends?

Accepted Answer

CASS is owed if total annual income from dividends (combined with other non-salary income: rents, copyright, other independent activities) exceeds 6 minimum wages — that is 24,300 RON in 2026. Below this threshold, CASS is not mandatory on dividends. The calculation base is fixed at the ceilings: 6, 12 or 24 minimum wages.

Question 3

Can I be exempt from CASS if I have other income?

Accepted Answer

If you are already employed and pay CASS on your salary, you are STILL required to pay CASS on dividends if your non-salary income exceeds the 6-minimum-wages ceiling. Being insured through your job does not exempt you from CASS on other income. The only exceptions: certain categories (low-income pensioners, people with disabilities, etc.).

Question 4

When is the dividend tax paid?

Accepted Answer

The dividend tax is withheld at source by the company distributing dividends and is paid to the state budget by the 25th of the month following the payment. If dividends are distributed but not paid by 31 December, the deadline is 25 January of the following year.

Question 5

Difference between dividends and salary for an associate-administrator?

Accepted Answer

Salary has CAS (25%) + CASS (10%) + income tax (10%) + employer CAM (2.25%) — effective rate around 41-43% depending on deductions. Dividends have a 10% tax + capped CASS (max 9,720 RON per year). For large amounts, dividends are far more tax-efficient — but company profit is taxed first (1-3% micro-enterprise or 16% corporate tax). Dividends do not generate pension seniority.

Question 6

How do I file the unique declaration for dividends?

Accepted Answer

In the unique declaration (form 212) you must estimate the annual income from dividends for the current year and declare actual income from the previous year. CASS is computed on the estimate (you can opt between the 6, 12 or 24 minimum-wages ceilings). At final reconciliation, if actual income differs from the estimate, CASS is adjusted. The filing deadline is 25 May for the previous year.

Gross dividends	Tax (10%)	CASS	Net take-home	Effective rate
10.000 RON	1.000 RON	0 RON	9.000 RON	10,0 %
30.000 RON	3.000 RON	2.430 RON	24.570 RON	18,1 %
50.000 RON	5.000 RON	4.860 RON	40.140 RON	19,72 %
100.000 RON	10.000 RON	9.720 RON	80.280 RON	19,72 %
200.000 RON	20.000 RON	9.720 RON	170.280 RON	14,86 %

Romania dividend tax calculator 2026 — tax, CASS and net

How does CASS work on dividends?

6 minimum wages — entry threshold

12 minimum wages — intermediate base

24 minimum wages — upper ceiling

CAS does not apply

Effective tax rate at different dividend amounts

Official sources

Frequently asked questions about Romanian dividend tax in 2026

Storno.ro helps you manage your company's invoicing.