What dividends are and when they can be paid
Dividends are the share of profit distributed to shareholders. They cannot be withdrawn at any time from company receipts, but only on the basis of profit established through the accounts and a shareholders’ resolution. Distribution may be annual or interim, based on interim financial statements, with reconciliation after the financial year closes.
- The company must have distributable profit and approved accounting documents.
- Carried-forward losses and mandatory reserves are dealt with before distribution.
- Interim dividends may require repayment of differences following reconciliation.
Dividend tax in 2026
For dividends distributed from 1 January 2026, the tax rate is 16%. The company calculates, withholds, declares and pays the tax within the statutory deadline, and the shareholder receives the net amount.
- The rate applies to the gross dividend distributed.
- The distribution date and transitional rules matter when establishing the correct rate.
- Loans or advances to shareholders must not be used to disguise dividend withdrawals.
When an individual owes CASS
In addition to the tax withheld by the company, an individual shareholder may owe CASS if total relevant non-salary income exceeds the thresholds of 6, 12 or 24 gross minimum wages. Dividends and the other income specified in the Fiscal Code are considered together, and the obligation is declared through the Single Tax Return (Declarația unică).
- A shareholder’s salary does not automatically eliminate CASS payable on dividends.
- The threshold is checked for the individual, not separately for each company.
- The amount in lei depends on the minimum wage specified by law for the year being assessed.
Official sources
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