Dividends 2025: Dividends are an essential form of remuneration for shareholders and associates, and in 2025 tax regulations bring significant changes. In this article, we will clarify the correct calculation of dividends, the amount of applicable taxes, and the tax obligations that companies and beneficiaries must comply with.

What are dividends and who is entitled to them?

Dividends are parts of a company's net profit, distributed to shareholders or associates in proportion to their share in the share capital. The right to receive dividends is provided for in the company's Articles of Association and is conditional on the achievement of a net profit in the previous year or the respective quarter (in the case of interim dividends).

Dividend tax in 2025

Starting with 2025, the dividend tax is 10%, according to the updated Tax Code. It is applied to the gross amount of dividends and is withheld at source by the company.

Health contribution (CASS):

  • If an individual's dividend income exceeds the annual ceiling of 36,000 lei, the beneficiary must pay a health contribution of 10% from the ceiling, that is 3,600 lei/year.
  • For dividends below this threshold, the CASS contribution does not apply.

How are dividends calculated in 2025?

Calculating dividends involves the following essential steps:

  1. Determining the net profit available for distribution:
    • Net profit is obtained after deducting all expenses, including income tax.
  2. Determining the distributable amount:
    • Before distributing dividends, the company must allocate the mandatory legal reserves.
  3. Application of the tax rate:
    • It is remembered 10% dividend tax.
  4. Calculation of the CASS contribution (if applicable):
    • It is added only for dividends that exceed the minimum ceiling of 36,000 lei annually.

Calculation example

Suppose a company distributes gross dividends worth 100,000 lei an associate. The calculation is done as follows:

  1. Dividend tax:
    • 100,000 x 10% = 10,000 lei (tax withheld).
    • Net dividends after tax: 100,000 – 10,000 = 90,000 lei.
  2. Health contribution (if income exceeds 36,000 lei):
    • The ceiling of 3,600 lei applies.
  3. Net amount received:
    • 90.000 – 3.600 = 86,400 lei.

Important aspects about dividends in 2025

1. Payment terms

  • Dividend tax must be declared and paid by 25th of the month following the distribution.
  • The CASS contribution is regulated by The Single Declaration, which must be submitted annually.

2. Quarterly dividend distribution

  • Companies can distribute interim dividends based on interim financial statements, giving shareholders faster access to profits.

3. Sanctions for failure to comply with obligations

  • Failure to pay taxes on time attracts penalties and tax sanctions.

How to use a 2025 dividend calculator?

A dividend calculator is a useful tool that allows you to quickly estimate:

  • The net dividends you will receive.
  • Taxes and contributions due.
  • The total tax impact of dividend distribution.

You just need to enter:

  1. The gross amount of dividends distributed.
  2. The number of associates and the share of each.
  3. Threshold for CASS, if applicable.

How can Accounting One in Brașov help you?

Managing dividends involves many tax details. The team Accounting One offers you:

  • Support in calculating dividends: We accurately calculate net dividends and related taxes.
  • Personalized tax consulting: We help you optimize dividend distribution.
  • Complete administration of tax obligations: We declare and manage taxes to avoid penalties.

Contact us for tax and accounting assistance!

Conclusion

In 2025, tax regulations for dividends impose a tax rate of 10% and a CASS contribution for income exceeding 36,000 lei/yearIt is essential to understand these rules to maximize your earnings and avoid tax problems.

If you need help, the professionals at Accounting One I am here to support you!