Calcule Modificari Fiscale 2024

Venit lunar EUR Venit lunar ROVenit anual RO Venit impozabil CAS
Pentru a modifica creeaza o copie (File > Make a copy). Campurile marcate cu verde sunt editabile.
Constanta Valoare Praguri contributii
SRL Impozit profit 16% (numar salarii minime) Valoare
SRL Impozit micro peste 300,000 3% 6 19,800
SRL Impozit micro 1% 12 39,600
SRL Impozit dividende 8% 24 79,200
SRL prag micro 300,000
Contributie CAS 25% 60 ###
Contributie pilonul 2 4.75%
Contributie CASS 10% Contabil SRL (anual) 4,000
PFA Plafon norma de venit (RO 123,750 Contabil PFA (anual) 0
PFA Impozit venit 10% Cheltuieli deductibile (anual) 0
PFA Contributie CASS 10% Zile lucratoare 262
PFA Norma de venit 40,000 Zile libere platite CIM (+ sarba 31
Salariul minim brut 3,300 39600 Zile libere platite SRL/PFA 0
CIM: Prag impozit venit IT 10,000
CIM: Impozit venit 10%
Taxe salariu minim 15,555
CAM Salariu minim 70 837 Dacă ți-a fost de ajutor și vrei să mă s
CAEN specificat la alin. (1) lit. b)Da Buy me a coffee
CIM IT. Contributie Pilonul 2 Da
Contributie CAS It 25.00%
Venit lunar EUR Venit lunar ROVenit anual RO Venit impozabil CAS
100 495 5,940 5,940 ###
200 990 11,880 11,880 ###
300 1,485 17,820 17,820 ###
400 1,980 23,760 23,760 ###
500 2,475 29,700 29,700 ###
600 2,970 35,640 35,640 ###
700 3,465 41,580 41,580 ###
800 3,960 47,520 47,520 ###
900 4,455 53,460 53,460 ###
1,000 4,950 59,400 59,400 ###
1,100 5,445 65,340 65,340 ###
1,200 5,940 71,280 71,280 ###
1,300 6,435 77,220 77,220 ###
1,400 6,930 83,160 83,160 ###
1,500 7,425 89,100 89,100 ###
1,600 7,920 95,040 95,040 ###
1,700 8,415 100,980 100,980 ###
1,800 8,910 106,920 106,920 ###
1,900 9,405 112,860 112,860 ###
2,000 9,900 118,800 118,800 ###
2,100 10,395 124,740 124,740 ###
2,200 10,890 130,680 130,680 ###
2,300 11,385 136,620 136,620 ###
2,400 11,880 142,560 142,560 ###
2,500 12,375 148,500 148,500 ###
2,600 12,870 154,440 154,440 ###
2,700 13,365 160,380 160,380 ###
2,800 13,860 166,320 166,320 ###
2,900 14,355 172,260 172,260 ###
3,000 14,850 178,200 178,200 ###
3,100 15,345 184,140 184,140 ###
3,200 15,840 190,080 190,080 ###
3,300 16,335 196,020 196,020 ###
3,400 16,830 201,960 201,960 ###
3,500 17,325 207,900 207,900 ###
3,600 17,820 213,840 213,840 ###
3,700 18,315 219,780 219,780 ###
3,800 18,810 225,720 225,720 ###
3,900 19,305 231,660 231,660 ###
4,000 19,800 237,600 237,600 ###
4,100 20,295 243,540 243,540 ###
4,200 20,790 249,480 249,480 ###
4,300 21,285 255,420 255,420 ###
4,400 21,780 261,360 261,360 ###
4,500 22,275 267,300 267,300 ###
4,600 22,770 273,240 273,240 ###
4,700 23,265 279,180 279,180 ###
4,800 23,760 285,120 285,120 ###
4,900 24,255 291,060 291,060 ###
5,000 24,750 297,000 297,000 ###
5,100 25,245 302,940 302,940 ###
5,200 25,740 308,880 308,880 ###
5,300 26,235 314,820 314,820 ###
5,400 26,730 320,760 320,760 ###
5,500 27,225 326,700 326,700 ###
5,600 27,720 332,640 332,640 ###
5,700 28,215 338,580 338,580 ###
5,800 28,710 344,520 344,520 ###
5,900 29,205 350,460 350,460 ###
6,000 29,700 356,400 356,400 ###
6,100 30,195 362,340 362,340 ###
6,200 30,690 368,280 368,280 ###
6,300 31,185 374,220 374,220 ###
6,400 31,680 380,160 380,160 ###
6,500 32,175 386,100 386,100 ###
6,600 32,670 392,040 392,040 ###
6,700 33,165 397,980 397,980 ###
6,800 33,660 403,920 403,920 ###
6,900 34,155 409,860 409,860 ###
7,000 34,650 415,800 415,800 ###
7,100 35,145 421,740 421,740 ###
7,200 35,640 427,680 427,680 ###
7,300 36,135 433,620 433,620 ###
7,400 36,630 439,560 439,560 ###
7,500 37,125 445,500 445,500 ###
7,600 37,620 451,440 451,440 ###
7,700 38,115 457,380 457,380 ###
7,800 38,610 463,320 463,320 ###
7,900 39,105 469,260 469,260 ###
8,000 39,600 475,200 475,200 ###
8,100 40,095 481,140 481,140 ###
8,200 40,590 487,080 487,080 ###
8,300 41,085 493,020 493,020 ###
8,400 41,580 498,960 498,960 ###
8,500 42,075 504,900 504,900 ###
8,600 42,570 510,840 510,840 ###
8,700 43,065 516,780 516,780 ###
8,800 43,560 522,720 522,720 ###
8,900 44,055 528,660 528,660 ###
9,000 44,550 534,600 534,600 ###
9,100 45,045 540,540 540,540 ###
9,200 45,540 546,480 546,480 ###
9,300 46,035 552,420 552,420 ###
9,400 46,530 558,360 558,360 ###
9,500 47,025 564,300 564,300 ###
9,600 47,520 570,240 570,240 ###
9,700 48,015 576,180 576,180 ###
9,800 48,510 582,120 582,120 ###
9,900 49,005 588,060 588,060 ###
10,000 49,500 594,000 594,000 ###
10,100 49,995 599,940 599,940 ###
10,200 50,490 605,880 605,880 ###
10,300 50,985 611,820 611,820 ###
10,400 51,480 617,760 617,760 ###
10,500 51,975 623,700 623,700 ###
10,600 52,470 629,640 629,640 ###
10,700 52,965 635,580 635,580 ###
10,800 53,460 641,520 641,520 ###
10,900 53,955 647,460 647,460 ###
11,000 54,450 653,400 653,400 ###
11,100 54,945 659,340 659,340 ###
11,200 55,440 665,280 665,280 ###
11,300 55,935 671,220 671,220 ###
11,400 56,430 677,160 677,160 ###
11,500 56,925 683,100 683,100 ###
11,600 57,420 689,040 689,040 ###
11,700 57,915 694,980 694,980 ###
11,800 58,410 700,920 700,920 ###
11,900 58,905 706,860 706,860 ###
12,000 59,400 712,800 712,800 ###
PFA real
Impozit veniCASS TOTAL TAXTOTAL TAXE (%
TOTAL NE Rate net (€Rate ratio Impozit profi
de sunt editabile.
#NAME?
Valoare
Taxe (%)
0.5
0.45
0.4
0.35
0.3
Valoare
0.25
0.2
0.15
0.1
0.05
0
1100 1800 2500 3200 3900 4600 5300 6000 6700 7400 8100 8800 9500 10200 10900 11600
Venit lunar (EURO)
PFA real
Impozit veniCASS TOTAL TAXTOTAL TAXE (%
TOTAL NE Rate net (€Rate ratio Impozit profi
#NAME? ### #NAME? #NAME? #NAME? #NAME? #NAME? 310
#NAME? ### #NAME? #NAME? #NAME? #NAME? #NAME? 1,261
SRL profit
Impozit DividendVenit PF CASS TOTAL TAXTOTAL TAXE (%
TOTAL NE Rate net (€)Rate ratio
Taxe (RON)
%)
350000
300000
250000
PFA real
200000
SRL (profit)
Valoare
CIM
PFA norma 150000
SRL (micro cu salariat)
PFA norma in primul an 100000
50000
0
1100 2200 3300 4400 5500 6600 7700 8800 9900 11000
8800 9500 10200 10900 11600
Venit lunar (EURO)
SRL profit
Impozit DividendVenit PF CASS TOTAL TAXTOTAL TAXE (%
TOTAL NE Rate net (€)Rate ratio
130 1,499 ### #NAME? #NAME? #NAME? #NAME? #NAME?
1,328 15,271 ### #NAME? #NAME? #NAME? #NAME? #NAME?
CIM
CAS CASS Impozit veniTOTAL TAXTOTAL TAXE (%
TOTAL NE Rate net (€)Rate ratioCAS
Taxe (RON) Net rate ratio (doar pentru a determina

PFA real eficienta)
SRL (profit)
10
CIM
PFA norma 9
SRL (micro cu salariat) 8
PFA norma in primul an
7
6
Valoare
5
4
3
2
1
0
00 6600 7700 8800 9900 11000 1100 1900 2700 3500 4300 5100 5900 6700 7500 8300
ar (EURO) Venit lunar (EURO)
CIM
CAS CASS Impozit veniTOTAL TAXTOTAL TAXE (%TOTAL NE Rate net (€)Rate ratioCAS
1,485 594 0 2,079 35.00% 3,861 0.4 8.44 #NAME?
2,970 1,188 0 4,158 35.00% 7,722 0.8 8.44 #NAME?
4,455 1,782 0 6,237 35.00% 11,583 1.3 8.44 #NAME?
5,940 2,376 0 8,316 35.00% 15,444 1.7 8.44 #NAME?
7,425 2,970 0 10,395 35.00% 19,305 2.1 8.44 #NAME?
8,910 3,564 0 12,474 35.00% 23,166 2.5 8.44 #NAME?
10,395 4,158 0 14,553 35.00% 27,027 2.9 8.44 #NAME?
11,880 4,752 0 16,632 35.00% 30,888 3.3 8.44 #NAME?
13,365 5,346 0 18,711 35.00% 34,749 3.8 8.44 #NAME?
14,850 5,940 0 20,790 35.00% 38,610 4.2 8.44 #NAME?
16,335 6,534 0 22,869 35.00% 42,471 4.6 8.44 #NAME?
17,820 7,128 0 24,948 35.00% 46,332 5.0 8.44 #NAME?
19,305 7,722 0 27,027 35.00% 50,193 5.4 8.44 #NAME?
20,790 8,316 0 29,106 35.00% 54,054 5.9 8.44 #NAME?
22,275 8,910 0 31,185 35.00% 57,915 6.3 8.44 #NAME?
23,760 9,504 0 33,264 35.00% 61,776 6.7 8.44 #NAME?
25,245 ### 0 35,343 35.00% 65,637 7.1 8.44 #NAME?
26,730 ### 0 37,422 35.00% 69,498 7.5 8.44 #NAME?
28,215 ### 0 39,501 35.00% 73,359 7.9 8.44 #NAME?
29,700 ### 0 41,580 35.00% 77,220 8.4 8.44 #NAME?
31,185 ### 308 43,967 35.25% 80,773 8.7 8.41 #NAME?
32,670 ### 694 46,432 35.53% 84,248 9.1 8.37 #NAME?
34,155 ### 1,080 48,897 35.79% 87,723 9.5 8.34 #NAME?
35,640 ### 1,466 51,362 36.03% 91,198 9.9 8.31 #NAME?
37,125 ### 1,853 53,828 36.25% 94,673 10.2 8.28 #NAME?
38,610 ### 2,239 56,293 36.45% 98,147 10.6 8.25 #NAME?
40,095 ### 2,625 58,758 36.64% 101,622 11.0 8.23 #NAME?
41,580 ### 3,011 61,223 36.81% 105,097 11.4 8.21 #NAME?
43,065 ### 3,397 63,688 36.97% 108,572 11.8 8.19 #NAME?
44,550 ### 3,783 66,153 37.12% 112,047 12.1 8.17 #NAME?
46,035 ### 4,169 68,618 37.26% 115,522 12.5 8.15 #NAME?
47,520 ### 4,555 71,083 37.40% 118,997 12.9 8.13 #NAME?
49,005 ### 4,941 73,548 37.52% 122,472 13.3 8.11 #NAME?
50,490 ### 5,327 76,013 37.64% 125,947 13.6 8.10 #NAME?
51,975 ### 5,714 78,479 37.75% 129,422 14.0 8.08 #NAME?
53,460 ### 6,100 80,944 37.85% 132,896 14.4 8.07 #NAME?
54,945 ### 6,486 83,409 37.95% 136,371 14.8 8.06 #NAME?
56,430 ### 6,872 85,874 38.04% 139,846 15.1 8.05 #NAME?
57,915 ### 7,258 88,339 38.13% 143,321 15.5 8.03 #NAME?
59,400 ### 7,644 90,804 38.22% 146,796 15.9 8.02 #NAME?
60,885 ### 8,030 93,269 38.30% 150,271 16.3 8.01 #NAME?
62,370 ### 8,416 95,734 38.37% 153,746 16.6 8.00 #NAME?
63,855 ### 8,802 98,199 38.45% 157,221 17.0 7.99 #NAME?
65,340 ### 9,188 100,664 38.52% 160,696 17.4 7.98 #NAME?
66,825 ### 9,575 103,130 38.58% 164,171 17.8 7.98 #NAME?
68,310 ### 9,961 105,595 38.65% 167,645 18.1 7.97 #NAME?
69,795 ### 10,347 108,060 38.71% 171,120 18.5 7.96 #NAME?
71,280 ### 10,733 110,525 38.76% 174,595 18.9 7.95 #NAME?
72,765 ### 11,119 112,990 38.82% 178,070 19.3 7.95 #NAME?
74,250 ### 11,505 115,455 38.87% 181,545 19.6 7.94 #NAME?
75,735 ### 11,891 117,920 38.93% 185,020 20.0 7.93 #NAME?
77,220 ### 12,277 120,385 38.97% 188,495 20.4 7.93 #NAME?
78,705 ### 12,663 122,850 39.02% 191,970 20.8 7.92 #NAME?
80,190 ### 13,049 125,315 39.07% 195,445 21.2 7.91 #NAME?
81,675 ### 13,436 127,781 39.11% 198,920 21.5 7.91 #NAME?
83,160 ### 13,822 130,246 39.16% 202,394 21.9 7.90 #NAME?
84,645 ### 14,208 132,711 39.20% 205,869 22.3 7.90 #NAME?
86,130 ### 14,594 135,176 39.24% 209,344 22.7 7.89 #NAME?
87,615 ### 14,980 137,641 39.27% 212,819 23.0 7.89 #NAME?
89,100 ### 15,366 140,106 39.31% 216,294 23.4 7.88 #NAME?
90,585 ### 15,752 142,571 39.35% 219,769 23.8 7.88 #NAME?
92,070 ### 16,138 145,036 39.38% 223,244 24.2 7.87 #NAME?
93,555 ### 16,524 147,501 39.42% 226,719 24.5 7.87 #NAME?
95,040 ### 16,910 149,966 39.45% 230,194 24.9 7.86 #NAME?
96,525 ### 17,297 152,432 39.48% 233,669 25.3 7.86 #NAME?
98,010 ### 17,683 154,897 39.51% 237,143 25.7 7.86 #NAME?
99,495 ### 18,069 157,362 39.54% 240,618 26.0 7.85 #NAME?
### ### 18,455 159,827 39.57% 244,093 26.4 7.85 #NAME?
### ### 18,841 162,292 39.60% 247,568 26.8 7.84 #NAME?
### ### 19,227 164,757 39.62% 251,043 27.2 7.84 #NAME?
### ### 19,613 167,222 39.65% 254,518 27.5 7.84 #NAME?
### ### 19,999 169,687 39.68% 257,993 27.9 7.83 #NAME?
### ### 20,385 172,152 39.70% 261,468 28.3 7.83 #NAME?
### ### 20,771 174,617 39.73% 264,943 28.7 7.83 #NAME?
### ### 21,158 177,083 39.75% 268,418 29.0 7.82 #NAME?
### ### 21,544 179,548 39.77% 271,892 29.4 7.82 #NAME?
### ### 21,930 182,013 39.79% 275,367 29.8 7.82 #NAME?
### ### 22,316 184,478 39.82% 278,842 30.2 7.82 #NAME?
### ### 22,702 186,943 39.84% 282,317 30.6 7.81 #NAME?
### ### 23,088 189,408 39.86% 285,792 30.9 7.81 #NAME?
### ### 23,474 191,873 39.88% 289,267 31.3 7.81 #NAME?
### ### 23,860 194,338 39.90% 292,742 31.7 7.81 #NAME?
### ### 24,246 196,803 39.92% 296,217 32.1 7.80 #NAME?
### ### 24,632 199,268 39.94% 299,692 32.4 7.80 #NAME?
### ### 25,019 201,734 39.96% 303,167 32.8 7.80 #NAME?
### ### 25,405 204,199 39.97% 306,641 33.2 7.80 #NAME?
### ### 25,791 206,664 39.99% 310,116 33.6 7.79 #NAME?
### ### 26,177 209,129 40.01% 313,591 33.9 7.79 #NAME?
### ### 26,563 211,594 40.02% 317,066 34.3 7.79 #NAME?
### ### 26,949 214,059 40.04% 320,541 34.7 7.79 #NAME?
### ### 27,335 216,524 40.06% 324,016 35.1 7.78 #NAME?
### ### 27,721 218,989 40.07% 327,491 35.4 7.78 #NAME?
### ### 28,107 221,454 40.09% 330,966 35.8 7.78 #NAME?
### ### 28,493 223,919 40.10% 334,441 36.2 7.78 #NAME?
### ### 28,880 226,385 40.12% 337,916 36.6 7.78 #NAME?
### ### 29,266 228,850 40.13% 341,390 36.9 7.78 #NAME?
### ### 29,652 231,315 40.15% 344,865 37.3 7.77 #NAME?
### ### 30,038 233,780 40.16% 348,340 37.7 7.77 #NAME?
### ### 30,424 236,245 40.17% 351,815 38.1 7.77 #NAME?
### ### 30,810 238,710 40.19% 355,290 38.5 7.77 #NAME?
### ### 31,196 241,175 40.20% 358,765 38.8 7.77 #NAME?
### ### 31,582 243,640 40.21% 362,240 39.2 7.76 #NAME?
### ### 31,968 246,105 40.23% 365,715 39.6 7.76 #NAME?
### ### 32,354 248,570 40.24% 369,190 40.0 7.76 #NAME?
### ### 32,741 251,036 40.25% 372,665 40.3 7.76 #NAME?
### ### 33,127 253,501 40.26% 376,139 40.7 7.76 #NAME?
### ### 33,513 255,966 40.27% 379,614 41.1 7.76 #NAME?
### ### 33,899 258,431 40.28% 383,089 41.5 7.76 #NAME?
### ### 34,285 260,896 40.30% 386,564 41.8 7.75 #NAME?
### ### 34,671 263,361 40.31% 390,039 42.2 7.75 #NAME?
### ### 35,057 265,826 40.32% 393,514 42.6 7.75 #NAME?
### ### 35,443 268,291 40.33% 396,989 43.0 7.75 #NAME?
### ### 35,829 270,756 40.34% 400,464 43.3 7.75 #NAME?
### ### 36,215 273,221 40.35% 403,939 43.7 7.75 #NAME?
### ### 36,602 275,687 40.36% 407,414 44.1 7.75 #NAME?
### ### 36,988 278,152 40.37% 410,888 44.5 7.74 #NAME?
### ### 37,374 280,617 40.38% 414,363 44.8 7.74 #NAME?
### ### 37,760 283,082 40.39% 417,838 45.2 7.74 #NAME?
### ### 38,146 285,547 40.40% 421,313 45.6 7.74 #NAME?
### ### 38,532 288,012 40.41% 424,788 46.0 7.74 #NAME?
PFA norma de venit
Impozit veniCASS TOTAL TAX(primul an)TOTAL TAXE (%(primul an) TOTAL NE Rate net (€)
entru a determina ce forma e mai

eficienta)
PFA real
SRL (profit)
CIM
PFA norma
5100 5900 6700 7500 8300 9100 9900 1070011500
Venit lunar (EURO)
PFA norma de venit

Impozit veniCASS TOTAL TAX(primul an)TOTAL TAXE (%(primul an) TOTAL NE Rate net (€)
4,000 ### #NAME? #NAME? #NAME? #NAME? #NAME? #NAME?
4,000 ### #N/A #NAME? #N/A #NAME? #N/A #N/A
Rate ratio Impozit micro Impozit DividendVenit PF CASS TOTAL TAXTOTAL TAXE (%
TOTAL NE

Rate ratio Impozit micro Impozit DividendVenit PF CASS TOTAL TAXTOTAL TAXE (% TOTAL NE
#NAME? 178 -3,094 -10,699 ### #NAME? #NAME? #NAME?
#NAME? 356 -2,633 -5,398 ### #NAME? #NAME? #NAME?
#NAME? 535 -2,172 -97 ### #NAME? #NAME? #NAME?
#NAME? 713 -1,711 5,203 ### #NAME? #NAME? #NAME?
#NAME? 891 -1,250 10,504 ### #NAME? #NAME? #NAME?
#NAME? 1,069 -789 15,805 ### #NAME? #NAME? #NAME?
#NAME? 1,247 -328 21,106 ### #NAME? #NAME? #NAME?
#NAME? 1,426 133 26,407 ### #NAME? #NAME? #NAME?
#NAME? 1,604 594 31,708 ### #NAME? #NAME? #NAME?
#NAME? 1,782 1,054 37,009 ### #NAME? #NAME? #NAME?
#N/A 3,742 6,125 95,318 ### #NAME? #NAME? #NAME?
#N/A 3,920 6,586 100,619 ### #NAME? #NAME? #NAME?
#N/A 4,099 7,047 105,920 ### #NAME? #NAME? #NAME?
#N/A 4,277 7,508 111,221 ### #NAME? #NAME? #NAME?
#N/A 4,455 7,969 116,521 ### #NAME? #NAME? #NAME?
#N/A 4,633 8,430 121,822 ### #NAME? #NAME? #NAME?
#N/A 4,811 8,891 127,123 ### #NAME? #NAME? #NAME?
#N/A 4,990 9,351 132,424 ### #NAME? #NAME? #NAME?
#N/A 5,168 9,812 137,725 ### #NAME? #NAME? #NAME?
#N/A 5,346 10,273 143,026 ### #NAME? #NAME? #NAME?
#N/A 5,524 10,734 148,326 ### #NAME? #NAME? #NAME?
#N/A 5,702 11,195 153,627 ### #NAME? #NAME? #NAME?
#N/A 5,881 11,656 158,928 ### #NAME? #NAME? #NAME?
#N/A 6,059 12,117 164,229 ### #NAME? #NAME? #NAME?
#N/A 6,237 12,578 169,530 ### #NAME? #NAME? #NAME?
#N/A 6,415 13,039 174,831 ### #NAME? #NAME? #NAME?
#N/A 6,593 13,500 180,132 ### #NAME? #NAME? #NAME?
#N/A 6,772 13,961 185,432 ### #NAME? #NAME? #NAME?
#N/A 6,950 14,422 190,733 ### #NAME? #NAME? #NAME?
#N/A 7,128 14,883 196,034 ### #NAME? #NAME? #NAME?
#N/A 7,306 15,344 201,335 ### #NAME? #NAME? #NAME?
#N/A 7,484 15,805 206,636 ### #NAME? #NAME? #NAME?
#N/A 7,663 16,266 211,937 ### #NAME? #NAME? #NAME?
#N/A 7,841 16,727 217,238 ### #NAME? #NAME? #NAME?
#N/A 8,019 17,188 222,538 ### #NAME? #NAME? #NAME?
#N/A 8,197 17,648 227,839 ### #NAME? #NAME? #NAME?
#N/A 8,375 18,109 233,140 ### #NAME? #NAME? #NAME?
#N/A 8,554 18,570 238,441 ### #NAME? #NAME? #NAME?
#N/A 8,732 19,031 243,742 ### #NAME? #NAME? #NAME?
#N/A 8,910 19,492 249,043 ### #NAME? #NAME? #NAME?
#N/A 9,088 19,953 254,344 ### #NAME? #NAME? #NAME?
#N/A 9,266 20,414 259,644 ### #NAME? #NAME? #NAME?
#N/A 9,445 20,875 264,945 ### #NAME? #NAME? #NAME?
#N/A 9,623 21,336 270,246 ### #NAME? #NAME? #NAME?
#N/A 9,801 21,797 275,547 ### #NAME? #NAME? #NAME?
#N/A 9,979 22,258 280,848 ### #NAME? #NAME? #NAME?
#N/A 10,157 22,719 286,149 ### #NAME? #NAME? #NAME?
#N/A 10,336 23,180 291,450 ### #NAME? #NAME? #NAME?
#N/A 10,514 23,641 296,750 ### #NAME? #NAME? #NAME?
#N/A 10,692 24,102 302,051 ### #NAME? #NAME? #NAME?
#N/A 10,870 24,563 307,352 ### #NAME? #NAME? #NAME?
#N/A 11,048 25,024 312,653 ### #NAME? #NAME? #NAME?
#N/A 11,227 25,485 317,954 ### #NAME? #NAME? #NAME?
#N/A 11,405 25,945 323,255 ### #NAME? #NAME? #NAME?
#N/A 11,583 26,406 328,556 ### #NAME? #NAME? #NAME?
#N/A 11,761 26,867 333,856 ### #NAME? #NAME? #NAME?
#N/A 11,939 27,328 339,157 ### #NAME? #NAME? #NAME?
#N/A 12,118 27,789 344,458 ### #NAME? #NAME? #NAME?
#N/A 12,296 28,250 349,759 ### #NAME? #NAME? #NAME?
#N/A 12,474 28,711 355,060 ### #NAME? #NAME? #NAME?
#N/A 12,652 29,172 360,361 ### #NAME? #NAME? #NAME?
#N/A 12,830 29,633 365,662 ### #NAME? #NAME? #NAME?
#N/A 13,009 30,094 370,962 ### #NAME? #NAME? #NAME?
#N/A 13,187 30,555 376,263 ### #NAME? #NAME? #NAME?
#N/A 13,365 31,016 381,564 ### #NAME? #NAME? #NAME?
#N/A 13,543 31,477 386,865 ### #NAME? #NAME? #NAME?
#N/A 13,721 31,938 392,166 ### #NAME? #NAME? #NAME?
#N/A 13,900 32,399 397,467 ### #NAME? #NAME? #NAME?
#N/A 14,078 32,860 402,768 ### #NAME? #NAME? #NAME?
#N/A 14,256 33,321 408,068 ### #NAME? #NAME? #NAME?
#N/A 14,434 33,782 413,369 ### #NAME? #NAME? #NAME?
#N/A 14,612 34,242 418,670 ### #NAME? #NAME? #NAME?
#N/A 14,791 34,703 423,971 ### #NAME? #NAME? #NAME?
#N/A 14,969 35,164 429,272 ### #NAME? #NAME? #NAME?
#N/A 15,147 35,625 434,573 ### #NAME? #NAME? #NAME?
#N/A 15,325 36,086 439,874 ### #NAME? #NAME? #NAME?
#N/A 15,503 36,547 445,174 ### #NAME? #NAME? #NAME?
#N/A 15,682 37,008 450,475 ### #NAME? #NAME? #NAME?
#N/A 15,860 37,469 455,776 ### #NAME? #NAME? #NAME?
#N/A 16,038 37,930 461,077 ### #NAME? #NAME? #NAME?
#N/A 16,216 38,391 466,378 ### #NAME? #NAME? #NAME?
#N/A 16,394 38,852 471,679 ### #NAME? #NAME? #NAME?
#N/A 16,573 39,313 476,980 ### #NAME? #NAME? #NAME?
#N/A 16,751 39,774 482,280 ### #NAME? #NAME? #NAME?
#N/A 16,929 40,235 487,581 ### #NAME? #NAME? #NAME?
#N/A 17,107 40,696 492,882 ### #NAME? #NAME? #NAME?
#N/A 17,285 41,157 498,183 ### #NAME? #NAME? #NAME?
#N/A 17,464 41,618 503,484 ### #NAME? #NAME? #NAME?
#N/A 17,642 42,078 508,785 ### #NAME? #NAME? #NAME?
#N/A 17,820 42,539 514,086 ### #NAME? #NAME? #NAME?
#N/A 17,998 43,000 519,386 ### #NAME? #NAME? #NAME?
#N/A 18,176 43,461 524,687 ### #NAME? #NAME? #NAME?
#N/A 18,355 43,922 529,988 ### #NAME? #NAME? #NAME?
#N/A 18,533 44,383 535,289 ### #NAME? #NAME? #NAME?
#N/A 18,711 44,844 540,590 ### #NAME? #NAME? #NAME?
#N/A 18,889 45,305 545,891 ### #NAME? #NAME? #NAME?
#N/A 19,067 45,766 551,192 ### #NAME? #NAME? #NAME?
#N/A 19,246 46,227 556,492 ### #NAME? #NAME? #NAME?
#N/A 19,424 46,688 561,793 ### #NAME? #NAME? #NAME?
#N/A 19,602 47,149 567,094 ### #NAME? #NAME? #NAME?
#N/A 19,780 47,610 572,395 ### #NAME? #NAME? #NAME?
#N/A 19,958 48,071 577,696 ### #NAME? #NAME? #NAME?
#N/A 20,137 48,532 582,997 ### #NAME? #NAME? #NAME?
#N/A 20,315 48,993 588,298 ### #NAME? #NAME? #NAME?
#N/A 20,493 49,454 593,598 ### #NAME? #NAME? #NAME?
#N/A 20,671 49,915 598,899 ### #NAME? #NAME? #NAME?
#N/A 20,849 50,375 604,200 ### #NAME? #NAME? #NAME?
#N/A 21,028 50,836 609,501 ### #NAME? #NAME? #NAME?
#N/A 21,206 51,297 614,802 ### #NAME? #NAME? #NAME?
#N/A 21,384 51,758 620,103 ### #NAME? #NAME? #NAME?
Rate net (€)Rate ratio
Data Observatii
https://www.profit.ro/taxe-si-consultanta/exclusiv-guvernul-a-decis-re
### PFA ar urma sa plateasca CASS raportat la 24 salarii minime
plus 10% din diferenta ce trece peste 300k lei
https://economedia.ro/guvernul-introduce-un-plafon-pentru-contribut
### SRL-urile micro ce trec de 300k lei venit si obtin peste 30% profit vor
https://www.profit.ro/taxe-si-consultanta/bolos-confirma-care-vor-fi-p
### Rectificare la PFA. Vor fi doua plafoane de CASS: 6 si 60 salarii minim

https://economie.hotnews.ro/stiri-finante-26529132-cine-avantajeaza-
### Rectificare impozit CIM. Calculul impozitului se face doar pentru difer
https://www.reddit.com/r/programare/comments/16ijyss/comment/
### Rectificare SRL Micro. Anumite coduri CAEN sunt exceptate de la inc
https://www.profit.ro/taxe-si-consultanta/confirmare-document-masu
### Rectificare PFA. A aparut pragul de 36 salarii minime pentru CAS. Ar
https://presshub.ro/wp-content/uploads/2023/09/Lege-Cod-Fiscal-si-
### Se elimina: pragul de 30% profitabilitate pentru Micro si pragul de 36
https://economedia.ro/exclusiv-forma-finala-a-proiectului-de-masuri-f
### PFA. Apare plafonul de 60 salarii pentru CASS, dar sunt pastrate si p
https://www.profit.ro/taxe-si-consultanta/ultima-ora-document-masu
Rate net (€)Rate ratio ### PFA. CASS devine deductibil
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME? https://mfinante.gov.ro/static/10/Mfp/transparenta/proiectlegemasur
#NAME? #NAME? ### SRL Micro. Dispare necesitatea de a avea angajati
#NAME? #NAME? https://www.reddit.com/r/programare/comments/16miq5u/commen
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
#NAME? #NAME?
lusiv-guvernul-a-decis-renunta-la-multe-restrictii-la-microfirme-forma-blanda-de-impozit-la-case-peste-500-000-euro-prag-redus
4 salarii minime
-plafon-pentru-contributia-la-sanatate-platita-de-persoanele-fizice-care-obtin-venituri-din-activitati-independente.html
tin peste 30% profit vor fi trecute la impozit pe profit
os-confirma-care-vor-fi-pragurile-pentru-impozitarea-microintreprinderilor-si-ce-va-fi-cu-salariul-minim-21313178
ASS: 6 si 60 salarii minime. CASS-ul va fi calculat la venitul realizat, dar in limita plafonului de 60 salarii minime
29132-cine-avantajeaza-schimbarea-taxarii-activitati-independente-pfa-cei-care-fac-multi-bani-avocati-notari-videochatiste.htm
e face doar pentru diferenta dintre salariul brut si 10k
ments/16ijyss/comment/k0lvkrn/?utm_source=share&utm_medium=web2x&context=3
sunt exceptate de la incadrarea la impozit 1%
firmare-document-masurile-fiscale-pregatite-de-guvern-21316066
minime pentru CAS. Art. 148
3/09/Lege-Cod-Fiscal-si-cheltuieli-publice-12-SEPT.pdf?fbclid=IwAR2effJASFmSRC80SAYaX3iTkSN2KbhUklTKUXu4EKSOH852wR
u Micro si pragul de 36 salarii pentru pentru CAS (PFA)
-proiectului-de-masuri-fiscale-si-reducere-a-cheltuielilor-bugetare-cum-vor-fi-taxate-microintreprinderile.html
S, dar sunt pastrate si plafoanele intermediare (6, 12, 24)
ma-ora-document-masuri-fiscale-reduceri-cheltuieli-impozit-cifra-afaceri-impozitare-dura-microintreprinderi-eliminarea-posturi-
35%
35%
35%
35%
35%
35%
35%
35%
35%
arenta/proiectlegemasurifiscalbugetare_19092023.pdf?fbclid=IwAR25s6TKMhNQhaVy4cd-qpjkW8snn-Ub_yGM0J3Jrle2Vt135rTJW
35%
35%
ments/16miq5u/comment/k18vge7/?utm_source=share&utm_medium=web2x&context=3
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
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35%
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35%
35%
35%
35%
35%
35%
35%
35%
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35%
35%
35%
35%
35%
35%
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35%
35%
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35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
35%
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-peste-500-000-euro-prag-redus-la-masini-scumpe-facilitati-taiate-ce-va-fi-cu-pfa-21280104
ati-independente.html
-minim-21313178
0 salarii minime
vocati-notari-videochatiste.htm
N2KbhUklTKUXu4EKSOH852wRtiHzXCJus_aem_AWT4DA5zQ2ekrFA14I9p0OxegZCoown7paT5JXWhPWNVob1XIAuAlAA68q-8EVa
rinderile.html
ntreprinderi-eliminarea-posturi-conducere-restrictii-cheltuieli-administratie-21319100
WNVob1XIAuAlAA68q-8EVauzbg
PFA real
Venit lunar EUR Venit lunar ROVenit anual ROVenit impozabil CAS

SRL Impozit micro 3% 6 18,000
SRL Impozit micro cu angajati 1% 12 36,000
SRL Impozit dividende 8% 24 72,000
Contributie CAS 25%

PFA Plafon norma de venit ( 123,750 Contabil PFA (anual) 0
PFA Impozit venit 10% Cheltuieli deductibile (anu 0
PFA Contributie CASS 10%
PFA Norma de venit 40,000
Salariul minim brut 3,000 36000
CIM: Impozit venit 10%

CAM Salariu minim 63 756
PFA real
100 495 5,940 5,940 ###
200 990 11,880 11,880 ###
300 1,485 17,820 17,820 ###
400 1,980 23,760 23,760 ###
500 2,475 29,700 29,700 ###
600 2,970 35,640 35,640 ###
700 3,465 41,580 41,580 ###
800 3,960 47,520 47,520 ###
900 4,455 53,460 53,460 ###
1,000 4,950 59,400 59,400 ###
1,100 5,445 65,340 65,340 ###
1,200 5,940 71,280 71,280 ###
1,300 6,435 77,220 77,220 ###
1,400 6,930 83,160 83,160 ###
1,500 7,425 89,100 89,100 ###
1,600 7,920 95,040 95,040 ###
1,700 8,415 100,980 100,980 ###
1,800 8,910 106,920 106,920 ###
1,900 9,405 112,860 112,860 ###
2,000 9,900 118,800 118,800 ###
2,100 10,395 124,740 124,740 ###
2,200 10,890 130,680 130,680 ###
2,300 11,385 136,620 136,620 ###
2,400 11,880 142,560 142,560 ###
2,500 12,375 148,500 148,500 ###
2,600 12,870 154,440 154,440 ###
2,700 13,365 160,380 160,380 ###
2,800 13,860 166,320 166,320 ###
2,900 14,355 172,260 172,260 ###
3,000 14,850 178,200 178,200 ###
3,100 15,345 184,140 184,140 ###
3,200 15,840 190,080 190,080 ###
3,300 16,335 196,020 196,020 ###
3,400 16,830 201,960 201,960 ###
3,500 17,325 207,900 207,900 ###
3,600 17,820 213,840 213,840 ###
3,700 18,315 219,780 219,780 ###
3,800 18,810 225,720 225,720 ###
3,900 19,305 231,660 231,660 ###
4,000 19,800 237,600 237,600 ###
4,100 20,295 243,540 243,540 ###
4,200 20,790 249,480 249,480 ###
4,300 21,285 255,420 255,420 ###
4,400 21,780 261,360 261,360 ###
4,500 22,275 267,300 267,300 ###
4,600 22,770 273,240 273,240 ###
4,700 23,265 279,180 279,180 ###
4,800 23,760 285,120 285,120 ###
4,900 24,255 291,060 291,060 ###
5,000 24,750 297,000 297,000 ###
5,100 25,245 302,940 302,940 ###
5,200 25,740 308,880 308,880 ###
5,300 26,235 314,820 314,820 ###
5,400 26,730 320,760 320,760 ###
5,500 27,225 326,700 326,700 ###
5,600 27,720 332,640 332,640 ###
5,700 28,215 338,580 338,580 ###
5,800 28,710 344,520 344,520 ###
5,900 29,205 350,460 350,460 ###
6,000 29,700 356,400 356,400 ###
6,100 30,195 362,340 362,340 ###
6,200 30,690 368,280 368,280 ###
6,300 31,185 374,220 374,220 ###
6,400 31,680 380,160 380,160 ###
6,500 32,175 386,100 386,100 ###
6,600 32,670 392,040 392,040 ###
6,700 33,165 397,980 397,980 ###
6,800 33,660 403,920 403,920 ###
6,900 34,155 409,860 409,860 ###
7,000 34,650 415,800 415,800 ###
7,100 35,145 421,740 421,740 ###
7,200 35,640 427,680 427,680 ###
7,300 36,135 433,620 433,620 ###
7,400 36,630 439,560 439,560 ###
7,500 37,125 445,500 445,500 ###
7,600 37,620 451,440 451,440 ###
7,700 38,115 457,380 457,380 ###
7,800 38,610 463,320 463,320 ###
7,900 39,105 469,260 469,260 ###
8,000 39,600 475,200 475,200 ###
8,100 40,095 481,140 481,140 ###
8,200 40,590 487,080 487,080 ###
8,300 41,085 493,020 493,020 ###
8,400 41,580 498,960 498,960 ###
8,500 42,075 504,900 504,900 ###
8,600 42,570 510,840 510,840 ###
8,700 43,065 516,780 516,780 ###
8,800 43,560 522,720 522,720 ###
8,900 44,055 528,660 528,660 ###
9,000 44,550 534,600 534,600 ###
9,100 45,045 540,540 540,540 ###
9,200 45,540 546,480 546,480 ###
9,300 46,035 552,420 552,420 ###
9,400 46,530 558,360 558,360 ###
9,500 47,025 564,300 564,300 ###
9,600 47,520 570,240 570,240 ###
9,700 48,015 576,180 576,180 ###
9,800 48,510 582,120 582,120 ###
9,900 49,005 588,060 588,060 ###
10,000 49,500 594,000 594,000 ###
10,100 49,995 599,940 599,940 ###
10,200 50,490 605,880 605,880 ###
10,300 50,985 611,820 611,820 ###
10,400 51,480 617,760 617,760 ###
10,500 51,975 623,700 623,700 ###
10,600 52,470 629,640 629,640 ###
10,700 52,965 635,580 635,580 ###
10,800 53,460 641,520 641,520 ###
10,900 53,955 647,460 647,460 ###
11,000 54,450 653,400 653,400 ###
11,100 54,945 659,340 659,340 ###
11,200 55,440 665,280 665,280 ###
11,300 55,935 671,220 671,220 ###
11,400 56,430 677,160 677,160 ###
11,500 56,925 683,100 683,100 ###
11,600 57,420 689,040 689,040 ###
11,700 57,915 694,980 694,980 ###
11,800 58,410 700,920 700,920 ###
11,900 58,905 706,860 706,860 ###
12,000 59,400 712,800 712,800 ###
PFA real SRL profit
Impozit veniCASSTOTAL TAXTOTAL TAXE (%
TOTAL NE Impozit profiImpozit DividendVenit PFCASS
Valoare Taxe (%)

0.5
0.45
0.4
0.35 PFA real
SRL (profit)
0.3
CIM
Valoare
0.25
PFA norma
0.2 SRL (micro cu
0.15 PFA norma in
0.1
0.05
0
1100 1900 2700 3500 4300 5100 5900 6700 7500 8300 9100 9900 1070011500
Venit lunar (EURO)
PFA real SRL profit

Impozit veniCASSTOTAL TAXTOTAL TAXE (%
TOTAL NE Impozit profiImpozit DividendVenit PFCASS
#NAME? ### #NAME? #NAME? #NAME? 310 130 1,499 ###
#NAME? ### #NAME? #NAME? #NAME? 1,261 530 6,090 ###
#NAME? ### #NAME? #NAME? #NAME? 2,211 929 10,680 ###
#NAME? ### #NAME? #NAME? #NAME? 3,162 1,328 15,271 ###
#NAME? ### #NAME? #NAME? #NAME? 21,219 8,912 ### ###
SRL profit CIM
TOTAL TAXTOTAL TAXE (%
TOTAL NE CAS CASS Impozit veniTOTAL TAXTOTAL TAXE (%
Taxe (RON)
300000
250000
PFA real PFA real
SRL (profit) 200000 SRL (profit)
CIM CIM
Valoare
150000
PFA norma PFA norma
SRL (micro cu angajat) SRL (micro c
100000
PFA norma in primul an PFA norma i
50000
0
1100 2200 3300 4400 5500 6600 7700 8800 9900 11000
Venit lunar (EURO)
SRL profit CIM

TOTAL TAXTOTAL TAXE (%
TOTAL NE CAS CASS Impozit veniTOTAL TAXTOTAL TAXE (%
#NAME? #NAME? #NAME? 1,485 594 0 2,079 35.00%
#NAME? #NAME? #NAME? 2,970 1,188 0 4,158 35.00%
#NAME? #NAME? #NAME? 4,455 1,782 0 6,237 35.00%
#NAME? #NAME? #NAME? 5,940 2,376 0 8,316 35.00%
#NAME? #NAME? #NAME? 7,425 2,970 0 10,395 35.00%
#NAME? #NAME? #NAME? 8,910 3,564 0 12,474 35.00%
#NAME? #NAME? #NAME? 10,395 4,158 0 14,553 35.00%
#NAME? #NAME? #NAME? 11,880 4,752 0 16,632 35.00%
#NAME? #NAME? #NAME? 13,365 5,346 0 18,711 35.00%
#NAME? #NAME? #NAME? 14,850 5,940 0 20,790 35.00%
#NAME? #NAME? #NAME? 16,335 6,534 0 22,869 35.00%
#NAME? #NAME? #NAME? 17,820 7,128 0 24,948 35.00%
#NAME? #NAME? #NAME? 19,305 7,722 0 27,027 35.00%
#NAME? #NAME? #NAME? 20,790 8,316 0 29,106 35.00%
#NAME? #NAME? #NAME? 22,275 8,910 0 31,185 35.00%
#NAME? #NAME? #NAME? 23,760 9,504 0 33,264 35.00%
#NAME? #NAME? #NAME? 25,245 ### 0 35,343 35.00%
#NAME? #NAME? #NAME? 26,730 ### 0 37,422 35.00%
#NAME? #NAME? #NAME? 28,215 ### 0 39,501 35.00%
#NAME? #NAME? #NAME? 29,700 ### 0 41,580 35.00%
#NAME? #NAME? #NAME? 31,185 ### 0 43,659 35.00%
#NAME? #NAME? #NAME? 32,670 ### 0 45,738 35.00%
#NAME? #NAME? #NAME? 34,155 ### 0 47,817 35.00%
#NAME? #NAME? #NAME? 35,640 ### 0 49,896 35.00%
#NAME? #NAME? #NAME? 37,125 ### 0 51,975 35.00%
#NAME? #NAME? #NAME? 38,610 ### 0 54,054 35.00%
#NAME? #NAME? #NAME? 40,095 ### 0 56,133 35.00%
#NAME? #NAME? #NAME? 41,580 ### 0 58,212 35.00%
#NAME? #NAME? #NAME? 43,065 ### 0 60,291 35.00%
#NAME? #NAME? #NAME? 44,550 ### 0 62,370 35.00%
#NAME? #NAME? #NAME? 46,035 ### 0 64,449 35.00%
#NAME? #NAME? #NAME? 47,520 ### 0 66,528 35.00%
#NAME? #NAME? #NAME? 49,005 ### 0 68,607 35.00%
#NAME? #NAME? #NAME? 50,490 ### 0 70,686 35.00%
#NAME? #NAME? #NAME? 51,975 ### 0 72,765 35.00%
#NAME? #NAME? #NAME? 53,460 ### 0 74,844 35.00%
#NAME? #NAME? #NAME? 54,945 ### 0 76,923 35.00%
#NAME? #NAME? #NAME? 56,430 ### 0 79,002 35.00%
#NAME? #NAME? #NAME? 57,915 ### 0 81,081 35.00%
#NAME? #NAME? #NAME? 59,400 ### 0 83,160 35.00%
#NAME? #NAME? #NAME? 60,885 ### 0 85,239 35.00%
#NAME? #NAME? #NAME? 62,370 ### 0 87,318 35.00%
#NAME? #NAME? #NAME? 63,855 ### 0 89,397 35.00%
#NAME? #NAME? #NAME? 65,340 ### 0 91,476 35.00%
#NAME? #NAME? #NAME? 66,825 ### 0 93,555 35.00%
#NAME? #NAME? #NAME? 68,310 ### 0 95,634 35.00%
#NAME? #NAME? #NAME? 69,795 ### 0 97,713 35.00%
#NAME? #NAME? #NAME? 71,280 ### 0 99,792 35.00%
#NAME? #NAME? #NAME? 72,765 ### 0 101,871 35.00%
#NAME? #NAME? #NAME? 74,250 ### 0 103,950 35.00%
#NAME? #NAME? #NAME? 75,735 ### 0 106,029 35.00%
#NAME? #NAME? #NAME? 77,220 ### 0 108,108 35.00%
#NAME? #NAME? #NAME? 78,705 ### 0 110,187 35.00%
#NAME? #NAME? #NAME? 80,190 ### 0 112,266 35.00%
#NAME? #NAME? #NAME? 81,675 ### 0 114,345 35.00%
#NAME? #NAME? #NAME? 83,160 ### 0 116,424 35.00%
#NAME? #NAME? #NAME? 84,645 ### 0 118,503 35.00%
#NAME? #NAME? #NAME? 86,130 ### 0 120,582 35.00%
#NAME? #NAME? #NAME? 87,615 ### 0 122,661 35.00%
#NAME? #NAME? #NAME? 89,100 ### 0 124,740 35.00%
#NAME? #NAME? #NAME? 90,585 ### 0 126,819 35.00%
#NAME? #NAME? #NAME? 92,070 ### 0 128,898 35.00%
#NAME? #NAME? #NAME? 93,555 ### 0 130,977 35.00%
#NAME? #NAME? #NAME? 95,040 ### 0 133,056 35.00%
#NAME? #NAME? #NAME? 96,525 ### 0 135,135 35.00%
#NAME? #NAME? #NAME? 98,010 ### 0 137,214 35.00%
#NAME? #NAME? #NAME? 99,495 ### 0 139,293 35.00%
#NAME? #NAME? #NAME? ### ### 0 141,372 35.00%
#NAME? #NAME? #NAME? ### ### 0 143,451 35.00%
#NAME? #NAME? #NAME? ### ### 0 145,530 35.00%
#NAME? #NAME? #NAME? ### ### 0 147,609 35.00%
#NAME? #NAME? #NAME? ### ### 0 149,688 35.00%
#NAME? #NAME? #NAME? ### ### 0 151,767 35.00%
#NAME? #NAME? #NAME? ### ### 0 153,846 35.00%
#NAME? #NAME? #NAME? ### ### 0 155,925 35.00%
#NAME? #NAME? #NAME? ### ### 0 158,004 35.00%
#NAME? #NAME? #NAME? ### ### 0 160,083 35.00%
#NAME? #NAME? #NAME? ### ### 0 162,162 35.00%
#NAME? #NAME? #NAME? ### ### 0 164,241 35.00%
#NAME? #NAME? #NAME? ### ### 0 166,320 35.00%
#NAME? #NAME? #NAME? ### ### 0 168,399 35.00%
#NAME? #NAME? #NAME? ### ### 0 170,478 35.00%
#NAME? #NAME? #NAME? ### ### 0 172,557 35.00%
#NAME? #NAME? #NAME? ### ### 0 174,636 35.00%
#NAME? #NAME? #NAME? ### ### 0 176,715 35.00%
#NAME? #NAME? #NAME? ### ### 0 178,794 35.00%
#NAME? #NAME? #NAME? ### ### 0 180,873 35.00%
#NAME? #NAME? #NAME? ### ### 0 182,952 35.00%
#NAME? #NAME? #NAME? ### ### 0 185,031 35.00%
#NAME? #NAME? #NAME? ### ### 0 187,110 35.00%
#NAME? #NAME? #NAME? ### ### 0 189,189 35.00%
#NAME? #NAME? #NAME? ### ### 0 191,268 35.00%
#NAME? #NAME? #NAME? ### ### 0 193,347 35.00%
#NAME? #NAME? #NAME? ### ### 0 195,426 35.00%
#NAME? #NAME? #NAME? ### ### 0 197,505 35.00%
#NAME? #NAME? #NAME? ### ### 0 199,584 35.00%
#NAME? #NAME? #NAME? ### ### 0 201,663 35.00%
#NAME? #NAME? #NAME? ### ### 0 203,742 35.00%
#NAME? #NAME? #NAME? ### ### 0 205,821 35.00%
#NAME? #NAME? #NAME? ### ### 0 207,900 35.00%
#NAME? #NAME? #NAME? ### ### 0 209,979 35.00%
#NAME? #NAME? #NAME? ### ### 0 212,058 35.00%
#NAME? #NAME? #NAME? ### ### 0 214,137 35.00%
#NAME? #NAME? #NAME? ### ### 0 216,216 35.00%
#NAME? #NAME? #NAME? ### ### 0 218,295 35.00%
#NAME? #NAME? #NAME? ### ### 0 220,374 35.00%
#NAME? #NAME? #NAME? ### ### 0 222,453 35.00%
#NAME? #NAME? #NAME? ### ### 0 224,532 35.00%
#NAME? #NAME? #NAME? ### ### 0 226,611 35.00%
#NAME? #NAME? #NAME? ### ### 0 228,690 35.00%
#NAME? #NAME? #NAME? ### ### 0 230,769 35.00%
#NAME? #NAME? #NAME? ### ### 0 232,848 35.00%
#NAME? #NAME? #NAME? ### ### 0 234,927 35.00%
#NAME? #NAME? #NAME? ### ### 0 237,006 35.00%
#NAME? #NAME? #NAME? ### ### 0 239,085 35.00%
#NAME? #NAME? #NAME? ### ### 0 241,164 35.00%
#NAME? #NAME? #NAME? ### ### 0 243,243 35.00%
#NAME? #NAME? #NAME? ### ### 0 245,322 35.00%
#NAME? #NAME? #NAME? ### ### 0 247,401 35.00%
#NAME? #NAME? #NAME? ### ### 0 249,480 35.00%
PFA norma de venit
TOTAL NE CAS Impozit veniCASSTOTAL TAXE (primul an)TOTAL TAXE (%
(primul an)
PFA real
SRL (profit)
CIM
PFA norma
SRL (micro cu angajat)
PFA norma in primul an
1000
PFA norma de venit

TOTAL NE CAS Impozit veniCASSTOTAL TAXE (primul an)TOTAL TAXE (%
(primul an)
3,861 #NAME? 4,000 ### #NAME? #NAME? #NAME? #NAME?
81,081 #NAME? 4,000 ### #N/A #NAME? #N/A #NAME?
SRL micro cu angajat
TOTAL NET (primul aImpozit micro 1 Impozit DividendVenit PFCASSTOTAL TAXTOTAL TAXE (%
SRL micro cu angajat

TOTAL NET (primul aImpozit micro 1 Impozit DividendVenit PFCASSTOTAL TAXTOTAL TAXE (%
#NAME? 59 -2,790 -9,309 ### #NAME? #NAME?
#NAME? 119 -2,320 -3,899 ### #NAME? #NAME?
#NAME? 178 -1,849 1,511 ### #NAME? #NAME?
#NAME? 238 -1,379 6,921 ### #NAME? #NAME?
#NAME? 297 -908 12,331 ### #NAME? #NAME?
#NAME? 356 -438 17,741 ### #NAME? #NAME?
#NAME? 416 33 23,152 ### #NAME? #NAME?
#NAME? 475 503 28,562 ### #NAME? #NAME?
#NAME? 535 974 33,972 ### #NAME? #NAME?
#NAME? 594 1,444 39,382 ### #NAME? #NAME?
#NAME? 653 1,914 44,792 ### #NAME? #NAME?
#NAME? 713 2,385 50,202 ### #NAME? #NAME?
#NAME? 772 2,855 55,612 ### #NAME? #NAME?
#NAME? 832 3,326 61,023 ### #NAME? #NAME?
#NAME? 891 3,796 66,433 ### #NAME? #NAME?
#NAME? 950 4,267 71,843 ### #NAME? #NAME?
#NAME? 1,010 4,737 77,253 ### #NAME? #NAME?
#NAME? 1,069 5,208 82,663 ### #NAME? #NAME?
#NAME? 1,129 5,678 88,073 ### #NAME? #NAME?
#NAME? 1,188 6,148 93,484 ### #NAME? #NAME?
#N/A 1,247 6,619 98,894 ### #NAME? #NAME?
#N/A 1,307 7,089 ### ### #NAME? #NAME?
#N/A 1,366 7,560 ### ### #NAME? #NAME?
#N/A 1,426 8,030 ### ### #NAME? #NAME?
#N/A 1,485 8,501 ### ### #NAME? #NAME?
#N/A 1,544 8,971 ### ### #NAME? #NAME?
#N/A 1,604 9,442 ### ### #NAME? #NAME?
#N/A 1,663 9,912 ### ### #NAME? #NAME?
#N/A 1,723 10,383 ### ### #NAME? #NAME?
#N/A 1,782 10,853 ### ### #NAME? #NAME?
#N/A 1,841 11,323 ### ### #NAME? #NAME?
#N/A 1,901 11,794 ### ### #NAME? #NAME?
#N/A 1,960 12,264 ### ### #NAME? #NAME?
#N/A 2,020 12,735 ### ### #NAME? #NAME?
#N/A 2,079 13,205 ### ### #NAME? #NAME?
#N/A 2,138 13,676 ### ### #NAME? #NAME?
#N/A 2,198 14,146 ### ### #NAME? #NAME?
#N/A 2,257 14,617 ### ### #NAME? #NAME?
#N/A 2,317 15,087 ### ### #NAME? #NAME?
#N/A 2,376 15,557 ### ### #NAME? #NAME?
#N/A 2,435 16,028 ### ### #NAME? #NAME?
#N/A 2,495 16,498 ### ### #NAME? #NAME?
#N/A 2,554 16,969 ### ### #NAME? #NAME?
#N/A 2,614 17,439 ### ### #NAME? #NAME?
#N/A 2,673 17,910 ### ### #NAME? #NAME?
#N/A 2,732 18,380 ### ### #NAME? #NAME?
#N/A 2,792 18,851 ### ### #NAME? #NAME?
#N/A 2,851 19,321 ### ### #NAME? #NAME?
#N/A 2,911 19,791 ### ### #NAME? #NAME?
#N/A 2,970 20,262 ### ### #NAME? #NAME?
#N/A 3,029 20,732 ### ### #NAME? #NAME?
#N/A 3,089 21,203 ### ### #NAME? #NAME?
#N/A 3,148 21,673 ### ### #NAME? #NAME?
#N/A 3,208 22,144 ### ### #NAME? #NAME?
#N/A 3,267 22,614 ### ### #NAME? #NAME?
#N/A 3,326 23,085 ### ### #NAME? #NAME?
#N/A 3,386 23,555 ### ### #NAME? #NAME?
#N/A 3,445 24,026 ### ### #NAME? #NAME?
#N/A 3,505 24,496 ### ### #NAME? #NAME?
#N/A 3,564 24,966 ### ### #NAME? #NAME?
#N/A 3,623 25,437 ### ### #NAME? #NAME?
#N/A 3,683 25,907 ### ### #NAME? #NAME?
#N/A 3,742 26,378 ### ### #NAME? #NAME?
#N/A 3,802 26,848 ### ### #NAME? #NAME?
#N/A 3,861 27,319 ### ### #NAME? #NAME?
#N/A 3,920 27,789 ### ### #NAME? #NAME?
#N/A 3,980 28,260 ### ### #NAME? #NAME?
#N/A 4,039 28,730 ### ### #NAME? #NAME?
#N/A 4,099 29,200 ### ### #NAME? #NAME?
#N/A 4,158 29,671 ### ### #NAME? #NAME?
#N/A 4,217 30,141 ### ### #NAME? #NAME?
#N/A 4,277 30,612 ### ### #NAME? #NAME?
#N/A 4,336 31,082 ### ### #NAME? #NAME?
#N/A 4,396 31,553 ### ### #NAME? #NAME?
#N/A 4,455 32,023 ### ### #NAME? #NAME?
#N/A 4,514 32,494 ### ### #NAME? #NAME?
#N/A 4,574 32,964 ### ### #NAME? #NAME?
#N/A 4,633 33,434 ### ### #NAME? #NAME?
#N/A 4,693 33,905 ### ### #NAME? #NAME?
#N/A 4,752 34,375 ### ### #NAME? #NAME?
#N/A 4,811 34,846 ### ### #NAME? #NAME?
#N/A 4,871 35,316 ### ### #NAME? #NAME?
#N/A 4,930 35,787 ### ### #NAME? #NAME?
#N/A 4,990 36,257 ### ### #NAME? #NAME?
#N/A 5,049 36,728 ### ### #NAME? #NAME?
#N/A 5,108 37,198 ### ### #NAME? #NAME?
#N/A 5,168 37,668 ### ### #NAME? #NAME?
#N/A 5,227 38,139 ### ### #NAME? #NAME?
#N/A 5,287 38,609 ### ### #NAME? #NAME?
#N/A 5,346 39,080 ### ### #NAME? #NAME?
#N/A 5,405 39,550 ### ### #NAME? #NAME?
#N/A 5,465 40,021 ### ### #NAME? #NAME?
#N/A 5,524 40,491 ### ### #NAME? #NAME?
#N/A 5,584 40,962 ### ### #NAME? #NAME?
#N/A 5,643 41,432 ### ### #NAME? #NAME?
#N/A 5,702 41,903 ### ### #NAME? #NAME?
#N/A 5,762 42,373 ### ### #NAME? #NAME?
#N/A 5,821 42,843 ### ### #NAME? #NAME?
#N/A 5,881 43,314 ### ### #NAME? #NAME?
#N/A 5,940 43,784 ### ### #NAME? #NAME?
#N/A 5,999 44,255 ### ### #NAME? #NAME?
#N/A 6,059 44,725 ### ### #NAME? #NAME?
#N/A 6,118 45,196 ### ### #NAME? #NAME?
#N/A 6,178 45,666 ### ### #NAME? #NAME?
#N/A 6,237 46,137 ### ### #NAME? #NAME?
#N/A 6,296 46,607 ### ### #NAME? #NAME?
#N/A 6,356 47,077 ### ### #NAME? #NAME?
#N/A 6,415 47,548 ### ### #NAME? #NAME?
#N/A 6,475 48,018 ### ### #NAME? #NAME?
#N/A 6,534 48,489 ### ### #NAME? #NAME?
#N/A 6,593 48,959 ### ### #NAME? #NAME?
#N/A 6,653 49,430 ### ### #NAME? #NAME?
#N/A 6,712 49,900 ### ### #NAME? #NAME?
#N/A 6,772 50,371 ### ### #NAME? #NAME?
#N/A 6,831 50,841 ### ### #NAME? #NAME?
#N/A 6,890 51,311 ### ### #NAME? #NAME?
#N/A 6,950 51,782 ### ### #NAME? #NAME?
#N/A 7,009 52,252 ### ### #NAME? #NAME?
#N/A 7,069 52,723 ### ### #NAME? #NAME?
#N/A 7,128 53,193 ### ### #NAME? #NAME?
TOTAL NET
TOTAL NET
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
SRL Impozit micro 1%
12 30,600
SRL Impozit dividende 5%
Contributie CAS 25%

PFA Plafon norma de venit ( 495,000 Contabil PFA (anual) 0
PFA Impozit venit 10% Cheltuieli deductibile (anu 0
PFA Contributie CASS 10%
PFA Norma de venit 37,000
Salariul minim brut 2,550 30600

PFA real
100 495 5,940 5,940 0
200 990 11,880 11,880 0
300 1,485 17,820 17,820 0
400 1,980 23,760 23,760 0
500 2,475 29,700 29,700 0
600 2,970 35,640 35,640 7,650
700 3,465 41,580 41,580 7,650
800 3,960 47,520 47,520 7,650
900 4,455 53,460 53,460 7,650
1,000 4,950 59,400 59,400 7,650
1,100 5,445 65,340 65,340 7,650
1,200 5,940 71,280 71,280 7,650
1,300 6,435 77,220 77,220 7,650
1,400 6,930 83,160 83,160 7,650
1,500 7,425 89,100 89,100 7,650
1,600 7,920 95,040 95,040 7,650
1,700 8,415 100,980 100,980 7,650
1,800 8,910 106,920 106,920 7,650
1,900 9,405 112,860 112,860 7,650
2,000 9,900 118,800 118,800 7,650
2,100 10,395 124,740 124,740 7,650
2,200 10,890 130,680 130,680 7,650
2,300 11,385 136,620 136,620 7,650
2,400 11,880 142,560 142,560 7,650
2,500 12,375 148,500 148,500 7,650
2,600 12,870 154,440 154,440 7,650
2,700 13,365 160,380 160,380 7,650
2,800 13,860 166,320 166,320 7,650
2,900 14,355 172,260 172,260 7,650
3,000 14,850 178,200 178,200 7,650
3,100 15,345 184,140 184,140 7,650
3,200 15,840 190,080 190,080 7,650
3,300 16,335 196,020 196,020 7,650
3,400 16,830 201,960 201,960 7,650
3,500 17,325 207,900 207,900 7,650
3,600 17,820 213,840 213,840 7,650
3,700 18,315 219,780 219,780 7,650
3,800 18,810 225,720 225,720 7,650
3,900 19,305 231,660 231,660 7,650
4,000 19,800 237,600 237,600 7,650
4,100 20,295 243,540 243,540 7,650
4,200 20,790 249,480 249,480 7,650
4,300 21,285 255,420 255,420 7,650
4,400 21,780 261,360 261,360 7,650
4,500 22,275 267,300 267,300 7,650
4,600 22,770 273,240 273,240 7,650
4,700 23,265 279,180 279,180 7,650
4,800 23,760 285,120 285,120 7,650
4,900 24,255 291,060 291,060 7,650
5,000 24,750 297,000 297,000 7,650
5,100 25,245 302,940 302,940 7,650
5,200 25,740 308,880 308,880 7,650
5,300 26,235 314,820 314,820 7,650
5,400 26,730 320,760 320,760 7,650
5,500 27,225 326,700 326,700 7,650
5,600 27,720 332,640 332,640 7,650
5,700 28,215 338,580 338,580 7,650
5,800 28,710 344,520 344,520 7,650
5,900 29,205 350,460 350,460 7,650
6,000 29,700 356,400 356,400 7,650
6,100 30,195 362,340 362,340 7,650
6,200 30,690 368,280 368,280 7,650
6,300 31,185 374,220 374,220 7,650
6,400 31,680 380,160 380,160 7,650
6,500 32,175 386,100 386,100 7,650
6,600 32,670 392,040 392,040 7,650
6,700 33,165 397,980 397,980 7,650
6,800 33,660 403,920 403,920 7,650
6,900 34,155 409,860 409,860 7,650
7,000 34,650 415,800 415,800 7,650
7,100 35,145 421,740 421,740 7,650
7,200 35,640 427,680 427,680 7,650
7,300 36,135 433,620 433,620 7,650
7,400 36,630 439,560 439,560 7,650
7,500 37,125 445,500 445,500 7,650
7,600 37,620 451,440 451,440 7,650
7,700 38,115 457,380 457,380 7,650
7,800 38,610 463,320 463,320 7,650
7,900 39,105 469,260 469,260 7,650
8,000 39,600 475,200 475,200 7,650
8,100 40,095 481,140 481,140 7,650
8,200 40,590 487,080 487,080 7,650
8,300 41,085 493,020 493,020 7,650
8,400 41,580 498,960 498,960 7,650
8,500 42,075 504,900 504,900 7,650
8,600 42,570 510,840 510,840 7,650
8,700 43,065 516,780 516,780 7,650
8,800 43,560 522,720 522,720 7,650
8,900 44,055 528,660 528,660 7,650
9,000 44,550 534,600 534,600 7,650
9,100 45,045 540,540 540,540 7,650
9,200 45,540 546,480 546,480 7,650
9,300 46,035 552,420 552,420 7,650
9,400 46,530 558,360 558,360 7,650
9,500 47,025 564,300 564,300 7,650
9,600 47,520 570,240 570,240 7,650
9,700 48,015 576,180 576,180 7,650
9,800 48,510 582,120 582,120 7,650
9,900 49,005 588,060 588,060 7,650
10,000 49,500 594,000 594,000 7,650
10,100 49,995 599,940 599,940 7,650
10,200 50,490 605,880 605,880 7,650
10,300 50,985 611,820 611,820 7,650
10,400 51,480 617,760 617,760 7,650
10,500 51,975 623,700 623,700 7,650
10,600 52,470 629,640 629,640 7,650
10,700 52,965 635,580 635,580 7,650
10,800 53,460 641,520 641,520 7,650
10,900 53,955 647,460 647,460 7,650
11,000 54,450 653,400 653,400 7,650
11,100 54,945 659,340 659,340 7,650
11,200 55,440 665,280 665,280 7,650
11,300 55,935 671,220 671,220 7,650
11,400 56,430 677,160 677,160 7,650
11,500 56,925 683,100 683,100 7,650
11,600 57,420 689,040 689,040 7,650
11,700 57,915 694,980 694,980 7,650
11,800 58,410 700,920 700,920 7,650
11,900 58,905 706,860 706,860 7,650
12,000 59,400 712,800 712,800 7,650
Valoare Taxe (%)
0.5
0.45
0.4
0.35 PFA real
0.3 SRL (profit)
Valoare
0.25 CIM
0.2 PFA norma
SRL (micro)
0.15
0.1
0.05
0
1100 2000 2900 3800 4700 5600 6500 7400 8300 9200 101001100011900
Venit lunar (EURO)
PFA real SRL profit

Impozit veniCASSTOTAL TAXTOTAL TAXE (%TOTAL NE Impozit profiImpozit DividendVenit PFCASS
594 0 594 10.00% 5,346 310 81 1,548 0
1,188 0 1,188 10.00% 10,692 1,261 331 6,288 0
1,782 0 1,782 10.00% 16,038 2,211 580 11,028 0
2,376 0 2,376 10.00% 21,384 3,162 830 15,768 0
2,970 0 2,970 10.00% 26,730 4,112 1,079 20,509 0
2,799 3,060 13,509 37.90% 22,131 5,062 1,329 25,249 0
3,393 3,060 14,103 33.92% 27,477 6,013 1,578 29,989 0
3,987 3,060 14,697 30.93% 32,823 6,963 1,828 34,729 3,060
4,581 3,060 15,291 28.60% 38,169 7,914 2,077 39,469 3,060
5,175 3,060 15,885 26.74% 43,515 8,864 2,327 44,209 3,060
5,769 3,060 16,479 25.22% 48,861 9,814 2,576 48,949 3,060
6,363 3,060 17,073 23.95% 54,207 10,765 2,826 53,689 3,060
6,957 3,060 17,667 22.88% 59,553 11,715 3,075 58,430 3,060
7,551 3,060 18,261 21.96% 64,899 12,666 3,325 63,170 3,060
8,145 3,060 18,855 21.16% 70,245 13,616 3,574 67,910 3,060
8,739 3,060 19,449 20.46% 75,591 14,566 3,824 72,650 3,060
9,333 3,060 20,043 19.85% 80,937 15,517 4,073 77,390 3,060
9,927 3,060 20,637 19.30% 86,283 16,467 4,323 82,130 3,060
10,521 3,060 21,231 18.81% 91,629 17,418 4,572 86,870 3,060
11,115 3,060 21,825 18.37% 96,975 18,368 4,822 91,610 3,060
11,709 3,060 22,419 17.97% 102,321 19,318 5,071 96,351 3,060
12,303 3,060 23,013 17.61% 107,667 20,269 5,321 ### 3,060
12,897 3,060 23,607 17.28% 113,013 21,219 5,570 ### 3,060
13,491 3,060 24,201 16.98% 118,359 22,170 5,820 ### 3,060
14,085 3,060 24,795 16.70% 123,705 23,120 6,069 ### 3,060
14,679 3,060 25,389 16.44% 129,051 24,070 6,318 ### 3,060
15,273 3,060 25,983 16.20% 134,397 25,021 6,568 ### 3,060
15,867 3,060 26,577 15.98% 139,743 25,971 6,817 ### 3,060
16,461 3,060 27,171 15.77% 145,089 26,922 7,067 ### 3,060
17,055 3,060 27,765 15.58% 150,435 27,872 7,316 ### 3,060
17,649 3,060 28,359 15.40% 155,781 28,822 7,566 ### 3,060
18,243 3,060 28,953 15.23% 161,127 29,773 7,815 ### 3,060
18,837 3,060 29,547 15.07% 166,473 30,723 8,065 ### 3,060
19,431 3,060 30,141 14.92% 171,819 31,674 8,314 ### 3,060
20,025 3,060 30,735 14.78% 177,165 32,624 8,564 ### 3,060
20,619 3,060 31,329 14.65% 182,511 33,574 8,813 ### 3,060
21,213 3,060 31,923 14.52% 187,857 34,525 9,063 ### 3,060
21,807 3,060 32,517 14.41% 193,203 35,475 9,312 ### 3,060
22,401 3,060 33,111 14.29% 198,549 36,426 9,562 ### 3,060
22,995 3,060 33,705 14.19% 203,895 37,376 9,811 ### 3,060
23,589 3,060 34,299 14.08% 209,241 38,326 10,061 ### 3,060
24,183 3,060 34,893 13.99% 214,587 39,277 10,310 ### 3,060
24,777 3,060 35,487 13.89% 219,933 40,227 10,560 ### 3,060
25,371 3,060 36,081 13.81% 225,279 41,178 10,809 ### 3,060
25,965 3,060 36,675 13.72% 230,625 42,128 11,059 ### 3,060
26,559 3,060 37,269 13.64% 235,971 43,078 11,308 ### 3,060
27,153 3,060 37,863 13.56% 241,317 44,029 11,558 ### 3,060
27,747 3,060 38,457 13.49% 246,663 44,979 11,807 ### 3,060
28,341 3,060 39,051 13.42% 252,009 45,930 12,057 ### 3,060
28,935 3,060 39,645 13.35% 257,355 46,880 12,306 ### 3,060
29,529 3,060 40,239 13.28% 262,701 47,830 12,555 ### 3,060
30,123 3,060 40,833 13.22% 268,047 48,781 12,805 ### 3,060
30,717 3,060 41,427 13.16% 273,393 49,731 13,054 ### 3,060
31,311 3,060 42,021 13.10% 278,739 50,682 13,304 ### 3,060
31,905 3,060 42,615 13.04% 284,085 51,632 13,553 ### 3,060
32,499 3,060 43,209 12.99% 289,431 52,582 13,803 ### 3,060
33,093 3,060 43,803 12.94% 294,777 53,533 14,052 ### 3,060
33,687 3,060 44,397 12.89% 300,123 54,483 14,302 ### 3,060
34,281 3,060 44,991 12.84% 305,469 55,434 14,551 ### 3,060
34,875 3,060 45,585 12.79% 310,815 56,384 14,801 ### 3,060
35,469 3,060 46,179 12.74% 316,161 57,334 15,050 ### 3,060
36,063 3,060 46,773 12.70% 321,507 58,285 15,300 ### 3,060
36,657 3,060 47,367 12.66% 326,853 59,235 15,549 ### 3,060
37,251 3,060 47,961 12.62% 332,199 60,186 15,799 ### 3,060
37,845 3,060 48,555 12.58% 337,545 61,136 16,048 ### 3,060
38,439 3,060 49,149 12.54% 342,891 62,086 16,298 ### 3,060
39,033 3,060 49,743 12.50% 348,237 63,037 16,547 ### 3,060
39,627 3,060 50,337 12.46% 353,583 63,987 16,797 ### 3,060
40,221 3,060 50,931 12.43% 358,929 64,938 17,046 ### 3,060
40,815 3,060 51,525 12.39% 364,275 65,888 17,296 ### 3,060
41,409 3,060 52,119 12.36% 369,621 66,838 17,545 ### 3,060
42,003 3,060 52,713 12.33% 374,967 67,789 17,795 ### 3,060
42,597 3,060 53,307 12.29% 380,313 68,739 18,044 ### 3,060
43,191 3,060 53,901 12.26% 385,659 69,690 18,294 ### 3,060
43,785 3,060 54,495 12.23% 391,005 70,640 18,543 ### 3,060
44,379 3,060 55,089 12.20% 396,351 71,590 18,792 ### 3,060
44,973 3,060 55,683 12.17% 401,697 72,541 19,042 ### 3,060
45,567 3,060 56,277 12.15% 407,043 73,491 19,291 ### 3,060
46,161 3,060 56,871 12.12% 412,389 74,442 19,541 ### 3,060
46,755 3,060 57,465 12.09% 417,735 75,392 19,790 ### 3,060
47,349 3,060 58,059 12.07% 423,081 76,342 20,040 ### 3,060
47,943 3,060 58,653 12.04% 428,427 77,293 20,289 ### 3,060
48,537 3,060 59,247 12.02% 433,773 78,243 20,539 ### 3,060
49,131 3,060 59,841 11.99% 439,119 79,194 20,788 ### 3,060
49,725 3,060 60,435 11.97% 444,465 80,144 21,038 ### 3,060
50,319 3,060 61,029 11.95% 449,811 81,094 21,287 ### 3,060
50,913 3,060 61,623 11.92% 455,157 82,045 21,537 ### 3,060
51,507 3,060 62,217 11.90% 460,503 82,995 21,786 ### 3,060
52,101 3,060 62,811 11.88% 465,849 83,946 22,036 ### 3,060
52,695 3,060 63,405 11.86% 471,195 84,896 22,285 ### 3,060
53,289 3,060 63,999 11.84% 476,541 85,846 22,535 ### 3,060
53,883 3,060 64,593 11.82% 481,887 86,797 22,784 ### 3,060
54,477 3,060 65,187 11.80% 487,233 87,747 23,034 ### 3,060
55,071 3,060 65,781 11.78% 492,579 88,698 23,283 ### 3,060
55,665 3,060 66,375 11.76% 497,925 89,648 23,533 ### 3,060
56,259 3,060 66,969 11.74% 503,271 90,598 23,782 ### 3,060
56,853 3,060 67,563 11.73% 508,617 91,549 24,032 ### 3,060
57,447 3,060 68,157 11.71% 513,963 92,499 24,281 ### 3,060
58,041 3,060 68,751 11.69% 519,309 93,450 24,531 ### 3,060
58,635 3,060 69,345 11.67% 524,655 94,400 24,780 ### 3,060
59,229 3,060 69,939 11.66% 530,001 95,350 25,029 ### 3,060
59,823 3,060 70,533 11.64% 535,347 96,301 25,279 ### 3,060
60,417 3,060 71,127 11.63% 540,693 97,251 25,528 ### 3,060
61,011 3,060 71,721 11.61% 546,039 98,202 25,778 ### 3,060
61,605 3,060 72,315 11.59% 551,385 99,152 26,027 ### 3,060
62,199 3,060 72,909 11.58% 556,731 100,102 26,277 ### 3,060
62,793 3,060 73,503 11.56% 562,077 101,053 26,526 ### 3,060
63,387 3,060 74,097 11.55% 567,423 102,003 26,776 ### 3,060
63,981 3,060 74,691 11.54% 572,769 102,954 27,025 ### 3,060
64,575 3,060 75,285 11.52% 578,115 103,904 27,275 ### 3,060
65,169 3,060 75,879 11.51% 583,461 104,854 27,524 ### 3,060
65,763 3,060 76,473 11.49% 588,807 105,805 27,774 ### 3,060
66,357 3,060 77,067 11.48% 594,153 106,755 28,023 ### 3,060
66,951 3,060 77,661 11.47% 599,499 107,706 28,273 ### 3,060
67,545 3,060 78,255 11.46% 604,845 108,656 28,522 ### 3,060
68,139 3,060 78,849 11.44% 610,191 109,606 28,772 ### 3,060
68,733 3,060 79,443 11.43% 615,537 110,557 29,021 ### 3,060
69,327 3,060 80,037 11.42% 620,883 111,507 29,271 ### 3,060
69,921 3,060 80,631 11.41% 626,229 112,458 29,520 ### 3,060
70,515 3,060 81,225 11.40% 631,575 113,408 29,770 ### 3,060
Taxe (RON)
300000
250000
PFA real 200000 PFA real

SRL (profit) SRL (profit)
Valoare
CIM 150000 CIM

PFA norma PFA norma
SRL (micro) 100000 SRL (micro)
50000
0
1100 2000 2900 3800 4700 5600 6500 7400 8300 9200 101001100011900
Venit lunar (EURO)
SRL profit CIM

TOTAL TAXTOTAL TAXE (%TOTAL NE CAS CASS Impozit veniTOTAL TAXTOTAL TAXE (%
4,392 73.94% 1,548 1,485 594 0 2,079 35.00%
5,592 47.07% 6,288 2,970 1,188 0 4,158 35.00%
6,792 38.11% 11,028 4,455 1,782 0 6,237 35.00%
7,992 33.63% 15,768 5,940 2,376 0 8,316 35.00%
9,191 30.95% 20,509 7,425 2,970 0 10,395 35.00%
10,391 29.16% 25,249 8,910 3,564 0 12,474 35.00%
11,591 27.88% 29,989 10,395 4,158 0 14,553 35.00%
15,851 33.36% 31,669 11,880 4,752 0 16,632 35.00%
17,051 31.89% 36,409 13,365 5,346 0 18,711 35.00%
18,251 30.73% 41,149 14,850 5,940 0 20,790 35.00%
19,451 29.77% 45,889 16,335 6,534 0 22,869 35.00%
20,651 28.97% 50,629 17,820 7,128 0 24,948 35.00%
21,850 28.30% 55,370 19,305 7,722 0 27,027 35.00%
23,050 27.72% 60,110 20,790 8,316 0 29,106 35.00%
24,250 27.22% 64,850 22,275 8,910 0 31,185 35.00%
25,450 26.78% 69,590 23,760 9,504 0 33,264 35.00%
26,650 26.39% 74,330 25,245 ### 0 35,343 35.00%
27,850 26.05% 79,070 26,730 ### 0 37,422 35.00%
29,050 25.74% 83,810 28,215 ### 0 39,501 35.00%
30,250 25.46% 88,550 29,700 ### 0 41,580 35.00%
31,449 25.21% 93,291 31,185 ### 0 43,659 35.00%
32,649 24.98% 98,031 32,670 ### 0 45,738 35.00%
33,849 24.78% 102,771 34,155 ### 0 47,817 35.00%
35,049 24.59% 107,511 35,640 ### 0 49,896 35.00%
36,249 24.41% 112,251 37,125 ### 0 51,975 35.00%
37,449 24.25% 116,991 38,610 ### 0 54,054 35.00%
38,649 24.10% 121,731 40,095 ### 0 56,133 35.00%
39,849 23.96% 126,471 41,580 ### 0 58,212 35.00%
41,049 23.83% 131,211 43,065 ### 0 60,291 35.00%
42,248 23.71% 135,952 44,550 ### 0 62,370 35.00%
43,448 23.60% 140,692 46,035 ### 0 64,449 35.00%
44,648 23.49% 145,432 47,520 ### 0 66,528 35.00%
45,848 23.39% 150,172 49,005 ### 0 68,607 35.00%
47,048 23.30% 154,912 50,490 ### 0 70,686 35.00%
48,248 23.21% 159,652 51,975 ### 0 72,765 35.00%
49,448 23.12% 164,392 53,460 ### 0 74,844 35.00%
50,648 23.04% 169,132 54,945 ### 0 76,923 35.00%
51,847 22.97% 173,873 56,430 ### 0 79,002 35.00%
53,047 22.90% 178,613 57,915 ### 0 81,081 35.00%
54,247 22.83% 183,353 59,400 ### 0 83,160 35.00%
55,447 22.77% 188,093 60,885 ### 0 85,239 35.00%
56,647 22.71% 192,833 62,370 ### 0 87,318 35.00%
57,847 22.65% 197,573 63,855 ### 0 89,397 35.00%
59,047 22.59% 202,313 65,340 ### 0 91,476 35.00%
60,247 22.54% 207,053 66,825 ### 0 93,555 35.00%
61,446 22.49% 211,794 68,310 ### 0 95,634 35.00%
62,646 22.44% 216,534 69,795 ### 0 97,713 35.00%
63,846 22.39% 221,274 71,280 ### 0 99,792 35.00%
65,046 22.35% 226,014 72,765 ### 0 101,871 35.00%
66,246 22.31% 230,754 74,250 ### 0 103,950 35.00%
67,446 22.26% 235,494 75,735 ### 0 106,029 35.00%
68,646 22.22% 240,234 77,220 ### 0 108,108 35.00%
69,846 22.19% 244,974 78,705 ### 0 110,187 35.00%
71,046 22.15% 249,714 80,190 ### 0 112,266 35.00%
72,245 22.11% 254,455 81,675 ### 0 114,345 35.00%
73,445 22.08% 259,195 83,160 ### 0 116,424 35.00%
74,645 22.05% 263,935 84,645 ### 0 118,503 35.00%
75,845 22.01% 268,675 86,130 ### 0 120,582 35.00%
77,045 21.98% 273,415 87,615 ### 0 122,661 35.00%
78,245 21.95% 278,155 89,100 ### 0 124,740 35.00%
79,445 21.93% 282,895 90,585 ### 0 126,819 35.00%
80,645 21.90% 287,635 92,070 ### 0 128,898 35.00%
81,844 21.87% 292,376 93,555 ### 0 130,977 35.00%
83,044 21.84% 297,116 95,040 ### 0 133,056 35.00%
84,244 21.82% 301,856 96,525 ### 0 135,135 35.00%
85,444 21.79% 306,596 98,010 ### 0 137,214 35.00%
86,644 21.77% 311,336 99,495 ### 0 139,293 35.00%
87,844 21.75% 316,076 ### ### 0 141,372 35.00%
89,044 21.73% 320,816 ### ### 0 143,451 35.00%
90,244 21.70% 325,556 ### ### 0 145,530 35.00%
91,443 21.68% 330,297 ### ### 0 147,609 35.00%
92,643 21.66% 335,037 ### ### 0 149,688 35.00%
93,843 21.64% 339,777 ### ### 0 151,767 35.00%
95,043 21.62% 344,517 ### ### 0 153,846 35.00%
96,243 21.60% 349,257 ### ### 0 155,925 35.00%
97,443 21.58% 353,997 ### ### 0 158,004 35.00%
98,643 21.57% 358,737 ### ### 0 160,083 35.00%
99,843 21.55% 363,477 ### ### 0 162,162 35.00%
101,043 21.53% 368,217 ### ### 0 164,241 35.00%
102,242 21.52% 372,958 ### ### 0 166,320 35.00%
103,442 21.50% 377,698 ### ### 0 168,399 35.00%
104,642 21.48% 382,438 ### ### 0 170,478 35.00%
105,842 21.47% 387,178 ### ### 0 172,557 35.00%
107,042 21.45% 391,918 ### ### 0 174,636 35.00%
108,242 21.44% 396,658 ### ### 0 176,715 35.00%
109,442 21.42% 401,398 ### ### 0 178,794 35.00%
110,642 21.41% 406,138 ### ### 0 180,873 35.00%
111,841 21.40% 410,879 ### ### 0 182,952 35.00%
113,041 21.38% 415,619 ### ### 0 185,031 35.00%
114,241 21.37% 420,359 ### ### 0 187,110 35.00%
115,441 21.36% 425,099 ### ### 0 189,189 35.00%
116,641 21.34% 429,839 ### ### 0 191,268 35.00%
117,841 21.33% 434,579 ### ### 0 193,347 35.00%
119,041 21.32% 439,319 ### ### 0 195,426 35.00%
120,241 21.31% 444,059 ### ### 0 197,505 35.00%
121,440 21.30% 448,800 ### ### 0 199,584 35.00%
122,640 21.29% 453,540 ### ### 0 201,663 35.00%
123,840 21.27% 458,280 ### ### 0 203,742 35.00%
125,040 21.26% 463,020 ### ### 0 205,821 35.00%
126,240 21.25% 467,760 ### ### 0 207,900 35.00%
127,440 21.24% 472,500 ### ### 0 209,979 35.00%
128,640 21.23% 477,240 ### ### 0 212,058 35.00%
129,840 21.22% 481,980 ### ### 0 214,137 35.00%
131,040 21.21% 486,720 ### ### 0 216,216 35.00%
132,239 21.20% 491,461 ### ### 0 218,295 35.00%
133,439 21.19% 496,201 ### ### 0 220,374 35.00%
134,639 21.18% 500,941 ### ### 0 222,453 35.00%
135,839 21.17% 505,681 ### ### 0 224,532 35.00%
137,039 21.17% 510,421 ### ### 0 226,611 35.00%
138,239 21.16% 515,161 ### ### 0 228,690 35.00%
139,439 21.15% 519,901 ### ### 0 230,769 35.00%
140,639 21.14% 524,641 ### ### 0 232,848 35.00%
141,838 21.13% 529,382 ### ### 0 234,927 35.00%
143,038 21.12% 534,122 ### ### 0 237,006 35.00%
144,238 21.12% 538,862 ### ### 0 239,085 35.00%
145,438 21.11% 543,602 ### ### 0 241,164 35.00%
146,638 21.10% 548,342 ### ### 0 243,243 35.00%
147,838 21.09% 553,082 ### ### 0 245,322 35.00%
149,038 21.08% 557,822 ### ### 0 247,401 35.00%
150,238 21.08% 562,562 ### ### 0 249,480 35.00%
PFA real
SRL (profit)
CIM
PFA norma
SRL (micro)
00
PFA norma de venit

TOTAL NE CAS Impozit veniCASSTOTAL TAXTOTAL TAXE (% TOTAL NE Impozit micro
3,861 7,650 3,700 3,060 14,410 242.59% -8,470 59
7,722 7,650 3,700 3,060 14,410 121.30% -2,530 119
11,583 7,650 3,700 3,060 14,410 80.86% 3,410 178
15,444 7,650 3,700 3,060 14,410 60.65% 9,350 238
19,305 7,650 3,700 3,060 14,410 48.52% 15,290 297
23,166 7,650 3,700 3,060 14,410 40.43% 21,230 356
27,027 7,650 3,700 3,060 14,410 34.66% 27,170 416
30,888 7,650 3,700 3,060 14,410 30.32% 33,110 475
34,749 7,650 3,700 3,060 14,410 26.95% 39,050 535
38,610 7,650 3,700 3,060 14,410 24.26% 44,990 594
42,471 7,650 3,700 3,060 14,410 22.05% 50,930 653
46,332 7,650 3,700 3,060 14,410 20.22% 56,870 713
50,193 7,650 3,700 3,060 14,410 18.66% 62,810 772
54,054 7,650 3,700 3,060 14,410 17.33% 68,750 832
57,915 7,650 3,700 3,060 14,410 16.17% 74,690 891
61,776 7,650 3,700 3,060 14,410 15.16% 80,630 950
65,637 7,650 3,700 3,060 14,410 14.27% 86,570 1,010
69,498 7,650 3,700 3,060 14,410 13.48% 92,510 1,069
73,359 7,650 3,700 3,060 14,410 12.77% 98,450 1,129
77,220 7,650 3,700 3,060 14,410 12.13% 104,390 1,188
81,081 7,650 3,700 3,060 14,410 11.55% 110,330 1,247
84,942 7,650 3,700 3,060 14,410 11.03% 116,270 1,307
88,803 7,650 3,700 3,060 14,410 10.55% 122,210 1,366
92,664 7,650 3,700 3,060 14,410 10.11% 128,150 1,426
96,525 7,650 3,700 3,060 14,410 9.70% 134,090 1,485
100,386 7,650 3,700 3,060 14,410 9.33% 140,030 1,544
104,247 7,650 3,700 3,060 14,410 8.98% 145,970 1,604
108,108 7,650 3,700 3,060 14,410 8.66% 151,910 1,663
111,969 7,650 3,700 3,060 14,410 8.37% 157,850 1,723
115,830 7,650 3,700 3,060 14,410 8.09% 163,790 1,782
119,691 7,650 3,700 3,060 14,410 7.83% 169,730 1,841
123,552 7,650 3,700 3,060 14,410 7.58% 175,670 1,901
127,413 7,650 3,700 3,060 14,410 7.35% 181,610 1,960
131,274 7,650 3,700 3,060 14,410 7.14% 187,550 2,020
135,135 7,650 3,700 3,060 14,410 6.93% 193,490 2,079
138,996 7,650 3,700 3,060 14,410 6.74% 199,430 2,138
142,857 7,650 3,700 3,060 14,410 6.56% 205,370 2,198
146,718 7,650 3,700 3,060 14,410 6.38% 211,310 2,257
150,579 7,650 3,700 3,060 14,410 6.22% 217,250 2,317
154,440 7,650 3,700 3,060 14,410 6.06% 223,190 2,376
158,301 7,650 3,700 3,060 14,410 5.92% 229,130 2,435
162,162 7,650 3,700 3,060 14,410 5.78% 235,070 2,495
166,023 7,650 3,700 3,060 14,410 5.64% 241,010 2,554
169,884 7,650 3,700 3,060 14,410 5.51% 246,950 2,614
173,745 7,650 3,700 3,060 14,410 5.39% 252,890 2,673
177,606 7,650 3,700 3,060 14,410 5.27% 258,830 2,732
181,467 7,650 3,700 3,060 14,410 5.16% 264,770 2,792
185,328 7,650 3,700 3,060 14,410 5.05% 270,710 2,851
189,189 7,650 3,700 3,060 14,410 4.95% 276,650 2,911
193,050 7,650 3,700 3,060 14,410 4.85% 282,590 2,970
196,911 7,650 3,700 3,060 14,410 4.76% 288,530 3,029
200,772 7,650 3,700 3,060 14,410 4.67% 294,470 3,089
204,633 7,650 3,700 3,060 14,410 4.58% 300,410 3,148
208,494 7,650 3,700 3,060 14,410 4.49% 306,350 3,208
212,355 7,650 3,700 3,060 14,410 4.41% 312,290 3,267
216,216 7,650 3,700 3,060 14,410 4.33% 318,230 3,326
220,077 7,650 3,700 3,060 14,410 4.26% 324,170 3,386
223,938 7,650 3,700 3,060 14,410 4.18% 330,110 3,445
227,799 7,650 3,700 3,060 14,410 4.11% 336,050 3,505
231,660 7,650 3,700 3,060 14,410 4.04% 341,990 3,564
235,521 7,650 3,700 3,060 14,410 3.98% 347,930 3,623
239,382 7,650 3,700 3,060 14,410 3.91% 353,870 3,683
243,243 7,650 3,700 3,060 14,410 3.85% 359,810 3,742
247,104 7,650 3,700 3,060 14,410 3.79% 365,750 3,802
250,965 7,650 3,700 3,060 14,410 3.73% 371,690 3,861
254,826 7,650 3,700 3,060 14,410 3.68% 377,630 3,920
258,687 7,650 3,700 3,060 14,410 3.62% 383,570 3,980
262,548 7,650 3,700 3,060 14,410 3.57% 389,510 4,039
266,409 7,650 3,700 3,060 14,410 3.52% 395,450 4,099
270,270 7,650 3,700 3,060 14,410 3.47% 401,390 4,158
274,131 7,650 3,700 3,060 14,410 3.42% 407,330 4,217
277,992 7,650 3,700 3,060 14,410 3.37% 413,270 4,277
281,853 7,650 3,700 3,060 14,410 3.32% 419,210 4,336
285,714 7,650 3,700 3,060 14,410 3.28% 425,150 4,396
289,575 7,650 3,700 3,060 14,410 3.23% 431,090 4,455
293,436 7,650 3,700 3,060 14,410 3.19% 437,030 4,514
297,297 7,650 3,700 3,060 14,410 3.15% 442,970 4,574
301,158 7,650 3,700 3,060 14,410 3.11% 448,910 4,633
305,019 7,650 3,700 3,060 14,410 3.07% 454,850 4,693
308,880 7,650 3,700 3,060 14,410 3.03% 460,790 4,752
312,741 7,650 3,700 3,060 14,410 2.99% 466,730 4,811
316,602 7,650 3,700 3,060 14,410 2.96% 472,670 4,871
320,463 7,650 3,700 3,060 14,410 2.92% 478,610 4,930
324,324 7,650 3,700 3,060 #N/A #N/A #N/A 4,990
328,185 7,650 3,700 3,060 #N/A #N/A #N/A 5,049
332,046 7,650 3,700 3,060 #N/A #N/A #N/A 5,108
335,907 7,650 3,700 3,060 #N/A #N/A #N/A 5,168
339,768 7,650 3,700 3,060 #N/A #N/A #N/A 5,227
343,629 7,650 3,700 3,060 #N/A #N/A #N/A 5,287
347,490 7,650 3,700 3,060 #N/A #N/A #N/A 5,346
351,351 7,650 3,700 3,060 #N/A #N/A #N/A 5,405
355,212 7,650 3,700 3,060 #N/A #N/A #N/A 5,465
359,073 7,650 3,700 3,060 #N/A #N/A #N/A 5,524
362,934 7,650 3,700 3,060 #N/A #N/A #N/A 5,584
366,795 7,650 3,700 3,060 #N/A #N/A #N/A 5,643
370,656 7,650 3,700 3,060 #N/A #N/A #N/A 5,702
374,517 7,650 3,700 3,060 #N/A #N/A #N/A 5,762
378,378 7,650 3,700 3,060 #N/A #N/A #N/A 5,821
382,239 7,650 3,700 3,060 #N/A #N/A #N/A 5,881
386,100 7,650 3,700 3,060 #N/A #N/A #N/A 5,940
389,961 7,650 3,700 3,060 #N/A #N/A #N/A 5,999
393,822 7,650 3,700 3,060 #N/A #N/A #N/A 6,059
397,683 7,650 3,700 3,060 #N/A #N/A #N/A 6,118
401,544 7,650 3,700 3,060 #N/A #N/A #N/A 6,178
405,405 7,650 3,700 3,060 #N/A #N/A #N/A 6,237
409,266 7,650 3,700 3,060 #N/A #N/A #N/A 6,296
413,127 7,650 3,700 3,060 #N/A #N/A #N/A 6,356
416,988 7,650 3,700 3,060 #N/A #N/A #N/A 6,415
420,849 7,650 3,700 3,060 #N/A #N/A #N/A 6,475
424,710 7,650 3,700 3,060 #N/A #N/A #N/A 6,534
428,571 7,650 3,700 3,060 #N/A #N/A #N/A 6,593
432,432 7,650 3,700 3,060 #N/A #N/A #N/A 6,653
436,293 7,650 3,700 3,060 #N/A #N/A #N/A 6,712
440,154 7,650 3,700 3,060 #N/A #N/A #N/A 6,772
444,015 7,650 3,700 3,060 #N/A #N/A #N/A 6,831
447,876 7,650 3,700 3,060 #N/A #N/A #N/A 6,890
451,737 7,650 3,700 3,060 #N/A #N/A #N/A 6,950
455,598 7,650 3,700 3,060 #N/A #N/A #N/A 7,009
459,459 7,650 3,700 3,060 #N/A #N/A #N/A 7,069
463,320 7,650 3,700 3,060 #N/A #N/A #N/A 7,128
SRL micro
Impozit DividendVenit PFCASSTOTAL TAXTOTAL TAXE (%TOTAL NET
94 1,787 0 4,153 69.92% 1,787
388 7,373 0 4,507 37.94% 7,373
682 12,960 0 4,860 27.27% 12,960
976 18,546 0 5,214 21.94% 18,546
1,270 24,133 0 5,567 18.74% 24,133
1,564 29,719 0 5,921 16.61% 29,719
1,858 35,306 3,060 9,334 22.45% 32,246
2,152 40,893 3,060 9,687 20.39% 37,833
2,446 46,479 3,060 10,041 18.78% 43,419
2,740 52,066 3,060 10,394 17.50% 49,006
3,034 57,652 3,060 10,748 16.45% 54,592
3,328 63,239 3,060 11,101 15.57% 60,179
3,622 68,825 3,060 11,455 14.83% 65,765
3,916 74,412 3,060 11,808 14.20% 71,352
4,210 79,999 3,060 12,161 13.65% 76,939
4,504 85,585 3,060 12,515 13.17% 82,525
4,799 91,172 3,060 12,868 12.74% 88,112
5,093 96,758 3,060 13,222 12.37% 93,698
5,387 ### 3,060 13,575 12.03% 99,285
5,681 ### 3,060 13,929 11.72% 104,871
5,975 ### 3,060 14,282 11.45% 110,458
6,269 ### 3,060 14,635 11.20% 116,045
6,563 ### 3,060 14,989 10.97% 121,631
6,857 ### 3,060 15,342 10.76% 127,218
7,151 ### 3,060 15,696 10.57% 132,804
7,445 ### 3,060 16,049 10.39% 138,391
7,739 ### 3,060 16,403 10.23% 143,977
8,033 ### 3,060 16,756 10.07% 149,564
8,327 ### 3,060 17,109 9.93% 155,151
8,621 ### 3,060 17,463 9.80% 160,737
8,915 ### 3,060 17,816 9.68% 166,324
9,209 ### 3,060 18,170 9.56% 171,910
9,503 ### 3,060 18,523 9.45% 177,497
9,797 ### 3,060 18,877 9.35% 183,083
10,091 ### 3,060 19,230 9.25% 188,670
10,385 ### 3,060 19,583 9.16% 194,257
10,679 ### 3,060 19,937 9.07% 199,843
10,973 ### 3,060 20,290 8.99% 205,430
11,267 ### 3,060 20,644 8.91% 211,016
11,561 ### 3,060 20,997 8.84% 216,603
11,855 ### 3,060 21,351 8.77% 222,189
12,149 ### 3,060 21,704 8.70% 227,776
12,443 ### 3,060 22,057 8.64% 233,363
12,737 ### 3,060 22,411 8.57% 238,949
13,031 ### 3,060 22,764 8.52% 244,536
13,325 ### 3,060 23,118 8.46% 250,122
13,619 ### 3,060 23,471 8.41% 255,709
13,913 ### 3,060 23,825 8.36% 261,295
14,207 ### 3,060 24,178 8.31% 266,882
14,502 ### 3,060 24,532 8.26% 272,469
14,796 ### 3,060 24,885 8.21% 278,055
15,090 ### 3,060 25,238 8.17% 283,642
15,384 ### 3,060 25,592 8.13% 289,228
15,678 ### 3,060 25,945 8.09% 294,815
15,972 ### 3,060 26,299 8.05% 300,401
16,266 ### 3,060 26,652 8.01% 305,988
16,560 ### 3,060 27,006 7.98% 311,574
16,854 ### 3,060 27,359 7.94% 317,161
17,148 ### 3,060 27,712 7.91% 322,748
17,442 ### 3,060 28,066 7.87% 328,334
17,736 ### 3,060 28,419 7.84% 333,921
18,030 ### 3,060 28,773 7.81% 339,507
18,324 ### 3,060 29,126 7.78% 345,094
18,618 ### 3,060 29,480 7.75% 350,680
18,912 ### 3,060 29,833 7.73% 356,267
19,206 ### 3,060 30,186 7.70% 361,854
19,500 ### 3,060 30,540 7.67% 367,440
19,794 ### 3,060 30,893 7.65% 373,027
20,088 ### 3,060 31,247 7.62% 378,613
20,382 ### 3,060 31,600 7.60% 384,200
20,676 ### 3,060 31,954 7.58% 389,786
20,970 ### 3,060 32,307 7.55% 395,373
21,264 ### 3,060 32,660 7.53% 400,960
21,558 ### 3,060 33,014 7.51% 406,546
21,852 ### 3,060 33,367 7.49% 412,133
22,146 ### 3,060 33,721 7.47% 417,719
22,440 ### 3,060 34,074 7.45% 423,306
22,734 ### 3,060 34,428 7.43% 428,892
23,028 ### 3,060 34,781 7.41% 434,479
23,322 ### 3,060 35,134 7.39% 440,066
23,616 ### 3,060 35,488 7.38% 445,652
23,910 ### 3,060 35,841 7.36% 451,239
24,204 ### 3,060 36,195 7.34% 456,825
24,499 ### 3,060 36,548 7.32% 462,412
24,793 ### 3,060 36,902 7.31% 467,998
25,087 ### 3,060 37,255 7.29% 473,585
25,381 ### 3,060 37,608 7.28% 479,172
25,675 ### 3,060 37,962 7.26% 484,758
25,969 ### 3,060 38,315 7.25% 490,345
26,263 ### 3,060 38,669 7.23% 495,931
26,557 ### 3,060 39,022 7.22% 501,518
26,851 ### 3,060 39,376 7.21% 507,104
27,145 ### 3,060 39,729 7.19% 512,691
27,439 ### 3,060 40,082 7.18% 518,278
27,733 ### 3,060 40,436 7.17% 523,864
28,027 ### 3,060 40,789 7.15% 529,451
28,321 ### 3,060 41,143 7.14% 535,037
28,615 ### 3,060 41,496 7.13% 540,624
28,909 ### 3,060 41,850 7.12% 546,210
29,203 ### 3,060 42,203 7.10% 551,797
29,497 ### 3,060 42,556 7.09% 557,384
29,791 ### 3,060 42,910 7.08% 562,970
30,085 ### 3,060 43,263 7.07% 568,557
30,379 ### 3,060 43,617 7.06% 574,143
30,673 ### 3,060 43,970 7.05% 579,730
30,967 ### 3,060 44,324 7.04% 585,316
31,261 ### 3,060 44,677 7.03% 590,903
31,555 ### 3,060 45,030 7.02% 596,490
31,849 ### 3,060 45,384 7.01% 602,076
32,143 ### 3,060 45,737 7.00% 607,663
32,437 ### 3,060 46,091 6.99% 613,249
32,731 ### 3,060 46,444 6.98% 618,836
33,025 ### 3,060 46,798 6.97% 624,422
33,319 ### 3,060 47,151 6.96% 630,009
33,613 ### 3,060 47,504 6.95% 635,596
33,907 ### 3,060 47,858 6.95% 641,182
34,202 ### 3,060 48,211 6.94% 646,769
34,496 ### 3,060 48,565 6.93% 652,355
34,790 ### 3,060 48,918 6.92% 657,942
35,084 ### 3,060 49,272 6.91% 663,528
2022 - Taxe (%)
0.5
0.45
0.4
0.35
0.3
Valoare
0.25
0.2
0.15
0.1
0.05
0
1100 1600 2100 2600 3100 3600 4100 4600 5100 5600 6100 6600 7100 7600 8100 8600 9100 96
Venit lunar (EURO)
2023 - Taxe (%)

0.5
0.45
0.4
0.35
0.3
Valoare
0.25
0.2
0.15
0.1
0.05
0.3
Valoare
0.25
0.2
0.15
0.1
0.05
0
1100 1700 2300 2900 3500 4100 4700 5300 5900 6500 7100 7700 8300 8900 9500 10100
Venit lunar (EURO)
2024 - Taxe (%)

0.5
0.45
0.4
0.35
0.3
Valoare
0.25
0.2
0.15
0.1
0.05
0
1100 1700 2300 2900 3500 4100 4700 5300 5900 6500 7100 7700 8300 8900 9500 10100
Venit lunar (EURO)

e (%)
PFA real
SRL (profit)
CIM
PFA norma
SRL (micro)
7600 8100 8600 9100 9600 10100106001110011600
e (%)
PFA real
SRL (profit)
CIM
PFA norma
PFA real
SRL (profit)
CIM
PFA norma
8300 8900 9500 10100 10700 11300 11900
e (%)
PFA real
SRL (profit)
CIM
PFA norma
8300 8900 9500 10100 10700 11300 11900

Salariu Brut (RON) 12,000.00 CAS CASS
Net 2023 7,800.00 3,000.00 1,200.00
Net 2024 7,670.00 3,000.00 1,200.00
Diferenta -130.00
Pentru a modifica creeaza o copie (File > Make a copy). Campurile marcate cu verde sunt editabile.
Sector IT (scutit de impozit)
Contribui la pilonul 2? Da CAS aferent 25.00%
Taxe CIM IT - Fara contributia la pi-

lonul 2
40.00%
38.00%
Taxe Salariat
Taxe 2024
36.00% Taxe 2023
34.00%
32.00%
30.00%
495 7425 143552128528215351454207549005
Salariu Brut (Lei)
Impozit Total Taxe Total Taxe (%) Scutit de Impozit
0.00 4,200.00 35.00% Scutit de CASS
130.00 4,330.00 36.08%
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Venit lunar EUR Venit lunar ROVenit anual RO Venit impozabil CAS

Venit lunar (EURO)

Taxe (RON) Net rate ratio (doar pentru a determina

ar (EURO) Venit lunar (EURO)

entru a determina ce forma e mai

5100 5900 6700 7500 8300 9100 9900 1070011500

Venit lunar (EURO)

PFA norma de venit

SRL (micro cu salariat)

### Rectificare la PFA. Vor fi doua plafoane de CASS: 6 si 60 salarii minim

Constanta Valoare Praguri contributii

Contributie CAS 25%

CIM: Impozit venit 10%

Valoare Taxe (%)

PFA real SRL profit

SRL profit CIM

PFA norma de venit

SRL micro cu angajat

Contributie CAS 25%

Taxe salariu minim 10,505

PFA real SRL profit

PFA real 200000 PFA real

CIM 150000 CIM

SRL profit CIM

PFA norma de venit

Venit lunar (EURO)

2023 - Taxe (%)

Venit lunar (EURO)

2024 - Taxe (%)

Venit lunar (EURO)

7600 8100 8600 9100 9600 10100106001110011600

8300 8900 9500 10100 10700 11300 11900

8300 8900 9500 10100 10700 11300 11900

Taxe CIM IT - Fara contributia la pi-

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