Impozit pe venit, CAS și CASS în 2026: Clarificări de la o șefă din Ministerul Finanțelor

A representative from the Ministry of Finance clarified tax regulations regarding income tax and social contributions for 2026, particularly on dividend taxation. The 10% tax rate on dividends for interim financial statements in 2025 remains unchanged, while a 16% rate will apply starting January 1, 2026. This means that dividends distributed from the fourth quarter of 2025 will be taxed at the new rate, but those based on interim statements from 2025 will retain the lower rate without recalculation. These clarifications aim to help individuals understand the implications of the upcoming fiscal changes.