Dividend Tax Calculator

Dividend tax is 10% from 2026. Previously it was 8% (2023–2025) and 5% (until 2022). It is withheld at source by the company distributing the dividends.

Multiply the gross dividend by 10%. For example, for a gross dividend of 10,000: tax = 10,000 × 10% = 1,000, and the net dividend received is 9,000.

The company distributing the dividends withholds the tax at source when it pays and remits it to the state, usually by the 25th of the following month. The shareholder receives the net amount.

Yes, if total income (including dividends) exceeds the annual thresholds (6, 12 or 24 minimum wages), CASS of 10% is due, calculated at the threshold reached, separately from the tax.

The rate was 5% until the end of 2022, rose to 8% in 2023–2025 and to 10% from 2026. For dividends distributed in earlier years, the rate for that year applies.

Companies may distribute dividends quarterly (interim), withholding the tax at each payment. At year-end a reconciliation is made based on the profit actually earned.

Not necessarily. Dividends paid between Romanian legal entities can be tax-exempt if the beneficiary holds at least 10% of the capital for a period of at least one year.

Dividends are distributed from net profit after the financial statements are approved. Quarterly distribution is allowed, with an annual reconciliation, and the tax is withheld at each payment.