Calculator impozit dividende 2026: cât rămâne net din banii scoși din firmă

In 2026, the taxation of dividends has changed significantly, with a 16% tax and a health contribution based on fixed thresholds. Entrepreneurs need to understand these new rules to calculate their net income accurately. The health contribution (CASS) is not a percentage of dividends but a fixed amount depending on total extra-salary income. The effective tax rate varies between 16% and 22%, depending on the total amount of dividends. Additionally, the distribution of dividends requires a profit and adherence to legal reserves and net asset tests. Dividends remain more tax-efficient than salaries, but the gap has narrowed.