SRL corporate profit tax 16% in 2026: calculation, Form 101, micro exit & deadlines

Lexter’s blog covers the 1% micro regime, VAT, dividends, SAF-T, administrator pay, and post-incorporation steps. Profit tax appears in comparisons, but searches for “SRL profit tax 16%”, “how taxable profit is calculated”, “exit micro to profit”, “Form 101”, and “deductible expenses” surged in 2026 — when the micro ceiling fell to EUR 100,000 and more companies leave the 1% regime.

Five dominant topics: (1) who pays 16% and on what base, (2) taxable profit formula and deductible expenses, (3) mandatory micro exit (Tax Code art. 52), (4) Form 100 / Form 101 calendar in 2026, (5) when profit tax can beat micro. Data updated as of 23 July 2026.

The standard corporate profit tax rate remains 16% of taxable profit (Tax Code art. 17) — unchanged in 2026. It does not apply to turnover or bank balance: the base is the tax result (taxable income minus deductible expenses, with legal adjustments).

SRLs pay profit tax when they: (a) fail micro-enterprise conditions; (b) exceed the EUR 100,000 ceiling during the year; (c) voluntarily opt for profit tax even if they could stay micro; (d) run activities excluded from micro (banking, insurance, gambling, oil/gas, etc.).

For most trade, services, IT, or manufacturing SRLs, the effective rate is 16%. Special rules exist for certain sectors (e.g. bars/nightclubs) and tax reductions (sponsorships, conditional exemptions) — detail these with your accountant, not from a generic tax vector.

Core formula: taxable profit = total income − deductible expenses − additional tax deductions (where applicable). Tax due = taxable profit × 16%. Accounting profit and tax profit can differ because of non-deductible expenses, non-taxable income, and tax depreciation.

From 1 January 2026, the micro income ceiling is EUR 100,000 (Tax Code arts. 47 and 52, GEO 89/2025 and GEO 8/2026). The RON equivalent for 2026 uses the NBR rate at 31 December 2025 — roughly RON 509,850. Income is checked cumulatively from year start, including related enterprises.

If you exceed EUR 100,000 during the year, you owe profit tax starting with the quarter in which the limit was exceeded (Tax Code art. 52 para. (1)) — not the following quarter. Profit tax is computed on income and expenses from the start of the fiscal year, not only after the breach.

Update the tax vector via Form 700 (amendment declaration) in SPV, usually within 15 days of the change. Without Form 700, ANAF may still treat you as a profit taxpayer based on income data, but your records stay misaligned.

Other micro-exit triggers: losing the employee/mandate without replacement in time; late annual financial statements; starting an excluded activity; holding over 25% in more than one micro-enterprise. Details on staying micro are in the dedicated 1% micro guide.

Profit-tax payers declare and pay quarterly for Q1–Q3 via Form 100, by the 25th inclusive of the month following the quarter. Annual settlement (including Q4) is via Form 101 on corporate profit tax.

Indicative 2026 calendar (standard calendar year): Q1 → 25 April 2026; Q2 → 25 July 2026; Q3 → 25 October 2026; annual Form 101 for 2026 → 25 June 2027. For FY 2025, the Form 101 deadline was 25 June 2026 (GEO 153/2020 derogation still applicable for many companies).

As of 23 July 2026, the imminent deadline is 25 July 2026 — Form 100 + profit-tax payment for Q2 (April–June). If you are still on micro, the same date is the micro 1% Form 100 deadline; if you moved to profit in Q2, you already use the profit vector.

Form 101 consolidates income, expenses, carried-forward tax losses (generally up to 7 years), sponsorships, and reductions. Micro companies that stayed on 1% all year do not file Form 101 — only micro Form 100. If you switched to profit mid-year, Form 101 covers the profit period.

Rule of thumb: micro 1% on revenue suits high margins (services, consulting, low-cost software). Profit tax at 16% on taxable profit suits low margins (trade, distribution, manufacturing with expensive inputs) — you pay 16% on a small profit, not 1% on all revenue.

Indicative example (July 2026): revenue RON 450,000, deductible expenses RON 420,000 → profit RON 30,000. Micro 1%: ~RON 4,500. Profit 16%: ~RON 4,800. At expenses RON 435,000 (profit RON 15,000), profit tax costs ~RON 2,400 vs ~RON 4,500 on micro — the gap flips.

Above EUR 100,000 you have no choice: you are on profit tax. Below the ceiling, the choice is strategic — include the mandatory employee/mandate cost on micro (~gross minimum wage RON 4,325 from 1 July 2026, GD 146/2026). On profit tax, an employee is not a regime condition, but dividends remain at 16% + CASS at thresholds (see the dividends guide).

Do not confuse company profit tax with taxes on money extracted by the associate. After 16% on profit, distribution to an individual still bears 16% dividend tax — the combined burden is much higher than micro + dividends when margins are high.

Walk through these steps with your accountant:

Lexter helps with SRL incorporation — articles of association, ONRC dossier, registration data. It does not compute profit tax, file Form 100/101, or complete Form 700 for you.

Choosing and administering the tax regime (micro vs profit) is yours and your accountant’s after the ONRC certificate.

Informational guide as of 23 July 2026. The Tax Code, GEO 8/2026, GEO 89/2025, and ANAF procedures may change. Verify anaf.ro. Not tax or accounting advice.