Compare taxes and choose the optimal business structure for your business. Detailed SRL micro-enterprise vs PFA analysis with official 2025 rates.
Total annual business income before taxes
Tax rate for SRL micro-enterprise
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SRL micro-enterprise is a simplified taxation form for companies with turnover under 60,000 EUR annually:
Ideal for: small and medium businesses, freelancers with stable income
PFA is the simplest form of organization for independent activities:
Ideal for: simple activities, variable income, start-ups
| Criteria | SRL Micro | PFA |
|---|---|---|
| Profit/income taxes | 1-3% on turnover | 10% on income |
| Social insurance | Only if salaried | 10% mandatory health |
| Registration | 200-500 RON | 50-100 RON |
| Accounting | Mandatory (300-500 RON/month) | Simplified |
| Liability | Limited to share capital | Unlimited (personal) |