Calculator
Individual or SRL: which costs less when you let property
A comparison on your own numbers: tax, bookkeeping and what is actually left after a year. The calculation covers the case where the owner takes the profit out.
Individual
7%
- Tax per year
- — lei
- Bookkeeping
- 0 lei
Left in hand — lei per year
SRL
12% + 6%
- Tax per year
- — lei
- Bookkeeping
- — lei
Left in hand — lei per year
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Where the line falls
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What could change this calculation
What it does not account for This compares two regimes: an individual, and an SRL on the standard regime with profit paid out to the owner. Two more exist whose applicability we could not confirm from public sources — if either applies to you, the picture changes.
- IVAO — the simplified tax on operating income for businesses not registered for VAT. Whether it applies when letting property is the company's main activity is a question for an accountant.
- A zero rate on reinvested profit for small companies. This is why the calculator does not model the case where profit stays inside the company.
- VAT: past a turnover threshold registration becomes mandatory and changes the economics of letting entirely.
- One-off costs of registering and closing an SRL, and the administrator's own obligations.
- Depreciation is recognised by rule, not as cash spent. If you included it in expenses, the left-in-hand figure is understated equally in both columns — the comparison holds, the absolute numbers do not.
An indicative, simplified calculation. The rates — 7% for an individual on the contract amount, 12% on SRL profit and 6% on dividends paid out — were checked against public sources on 19 August 2026. Confirm your own rate and regime with the tax service (SFS) or an accountant. This is not individual tax advice.