Dividend Calculator 2025: In 2025, the distribution of dividends comes with updated tax regulations, and their calculation becomes essential to understand exactly what remains "in hand" after paying taxes and contributions. If you are a shareholder or associate, a dividend calculator 2025 helps you quickly estimate the net amount you are entitled to, respecting current legislation.

What are dividends and how are they calculated?

Dividends represent the portion of a company's net profit distributed to shareholders or associates, in proportion to their share of the share capital. Their calculation in 2025 involves:

  1. Determining the net profit available for distribution.
  2. Application of the dividend tax rate, established at 10%.
  3. Calculation of health contribution (CASS), if income exceeds a certain annual threshold.

Tax regulations for dividends in 2025

1. Dividend tax

  • In 2025, the tax rate is 10% from the gross value of dividends.
  • This is withheld at source by the company and transferred to the state budget.

2. Health Contribution (CASS)

  • It applies if an individual's dividend income exceeds the threshold 36,000 lei/year.
  • CASS is established at 10% from the minimum ceiling (3,600 lei annually), regardless of how much the income exceeds this threshold.

Example of calculation for dividends in 2025

Suppose a company distributes dividends worth 50,000 lei an associate. The calculation is done as follows:

  1. Dividend tax:
    • 50,000 x 10% = 5,000 lei (tax withheld).
    • Net worth after tax: 50,000 – 5,000 = 45,000 lei.
  2. Health contribution (if income exceeds 36,000 lei):
    • The minimum ceiling applies 3,600 lei.
  3. Net total received:
    • 45.000 – 3.600 = 41,400 lei.

Why use a dividend calculator?

A dividend calculator 2025 helps you quickly estimate:

  • The net amount received after applying tax and contributions.
  • Taxes and contributions due.
  • The total tax impact of dividend distribution.

This is an indispensable tool to effectively plan distributions and avoid errors.

How does a dividend calculator work?

Most online calculators require the entry of some essential information:

  1. Gross amount of dividends.
  2. Profit participation share (if there are several partners).
  3. The ceiling for CASS (if applicable).

The results offered include:

  • Net dividends.
  • The amount of tax on dividends.
  • Health contribution (if applicable).

Tax obligations for dividends in 2025

  1. Dividend tax must be declared and paid by the 25th of the month following the dividend distribution.
  2. CASS contribution is declared through The Single Declaration and is paid by the deadline set for annual income.

How can Accounting One in Brașov help you?

Managing dividends and tax obligations can get complicated. The team Accounting One offers you:

  • Support in calculating dividends: Using accurate and up-to-date methods.
  • Personalized tax consulting: To optimize tax costs.
  • Managing tax returns: To ensure that you comply with all legal regulations.

Contact us for professional and efficient dividend management services!

Conclusion

Dividend distribution in 2025 comes with clear tax rules and a tax rate of 10%Using a dividend calculator 2025 helps you quickly and accurately estimate the net amount you will receive, as well as the associated costs. With the support of experts Accounting One, you can manage the distribution process stress-free and focus on maximizing your earnings