What taxes will a SRL pay from 2023?

The SRL taxes will suffer 3 main changes: tax level, tax bracket and company activity for microenterprise.

As regards the tax level, we must distinguish between 2 situations: whether or not you have at least one employee with full time employment contract on your company. Until 2023, if your company had zero employees, it was taxed 3% on its total yearly revenue.  But from 2023 it will instead be taxed 16% on profits.

But if your company has at least one full time employee (Romanian or of any nationality working legally for you), the tax will remain the same, 1% on revenue. Basically, you will need to do some calculations to see which type of tax is better for you. More specifically, if 16% tax on profits will be higher than 1% on revenue plus taxes and wages you will pay for your employee.

As regards the tax bracket, the 1% tax on yearly revenue will be applied only for company with under 500.000 euro yearly income. Before 2023, the limit was 1 million euro yearly income.

And lastly, about company activity, if you have consultancy as your scope of work (principal CAEN code), it will no longer be recognized as a microenterprise, so cannot qualify for 1% tax on yearly revenue even if it complies with all conditions above. Before 2023, you could also have 1% or 3% tax for companies who offered consultancy services.