Societate cu răspundere limitată SRLRomania
What it takes to form, own and run a private limited company in Romania, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Acționarii, asociații comanditari, precum și asociații în societatea cu răspundere limitată răspund numai până la concurenta capitalului social subscris.
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Valoarea minimă a capitalului social al societății cu răspundere limitată este de 500 lei
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Cota de impozit pe profit care se aplică asupra profitului impozabil este de 16%.
Form it
Who registers it
- Registry
- Formed without visiting
- Not in our records
- Formed online
- Yes
What it takes to form
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the SRL.
Own it
Who may own and run it
- Directors
- Not in our records
- Shareholders
- Not in our records
- Members
- One person may form it alone
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SRL asociat unic/SRL mai mulți asociați
- A local company secretary
- Not in our records
- A local registered agent
- Not in our records
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the SRL.
Important dates
When each obligation falls due, as the authority states it.
- The registrar's decision registering the legal person is published as an extract in the Mo
- Not in our records
With Monitorul Oficial al României, Partea a IV-a
Not stated on onrc.ro/index.php/ro/inmatriculari/persoane-juridice/nume-colectiv when checked
What is public
Not in our records What the register shows the public is not in our records for the SRL.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 1–16%+1 regime
Profit tax of 16% on taxable profit (Fiscal Code art. 17). A Romanian legal person that qualifies as a micro-enterprise (revenue not above EUR 100,000 in the previous year, at least one employee, and the other conditions of art. 47) instead pays 1% of its revenue, not of profit (arts 47 and 51) and is outside the profit-tax title (art. 13(2)(h)).
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Cota de impozit pe profit care se aplică asupra profitului impozabil este de 16%.
Special regimes that may apply
- Venituri neimpozabile — dividende primite holding · 100% exempt
Romanian legal persons receiving dividends from another Romanian legal person, or from a foreign legal person paying corporate tax or a similar tax in a third state with which Romania has a double taxation treaty Legea nr. 227/2015 privind Codul fiscal, art. 23 lit. a) și b)
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Romania
- Yes
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the SRL.
Every business in Romania
VAT
- Standard rate
- 21%Official European Commission, Taxes in Europe Database situation on 2026/07/01
Payment and banking services
4 services name Romania on their own list: Paysera, Airwallex, Stripe, Revolut. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Societate cu răspundere limitată (SRL)
- ISO 20275 code
- XHN1Secondary GLEIF, Entity Legal Forms code list