RoTaxViz is a financial visualization engine designed for Romanian business owners operating through an LLC (SRL). It provides a real-time comparison between standard (10%) and speculative (16%) dividend tax scenarios, helping entrepreneurs navigate complex fiscal changes.
The application assumes a standard Micro-company setup to ensure calculation accuracy:
- Mandatory Employment: 1 person employed at the 2025 minimum wage (4,050 RON).
- Professional Services: Fixed local accountant fees of €100 + VAT.
- Fiscal Regime: 3% Corporate Income Tax (Micro-company status).
- Health Insurance: Automatic tiered CASS calculations (6/12/24 wage thresholds).
The central hub allows you to simulate your monthly cash flow. Adjust your gross revenue and see the immediate "Take Home" pay after all layers of Romanian taxation.
Understand the fiscal efficiency of your business. This chart highlights how fixed costs (Accountant, Salary) impact your total tax percentage differently as you scale.
A full transparency table that audits every cent, from VAT collection to the specific CASS tiers triggered by your income.
The application follows a rigorous fiscal pipeline to ensure accuracy against 2025 Romanian regulations.
- Currency Normalization: Market EUR/RON rates are fetched via API, with a 1% "banking spread" applied to simulate real-world conversion costs.
- Corporate Layer: 3% Corporate Income Tax is applied to Gross Revenue.
- Operating Expenses (OpEx):
- Accountancy: €100 + 21% VAT (VAT is treated as neutral/deductible).
- Employment: Total cost of 4,050 RON (~€810) for one mandatory employee.
- Dividend Layer: Net Profit is calculated, and then the selected dividend tax (10% or 16%) is applied.
- Social Layer (CASS): Annualized profit determines which of the three health insurance tiers is triggered.
| Parameter | Value | Description |
|---|---|---|
| Corp Tax | 3.0% | Micro-company rate with 1 employee |
| Min Wage | 4,050 RON | Base for CASS and Salary calculations |
| Dividend Tax | 10% / 16% | Current standard vs. Speculative tiers |
| CASS Tiers | 10% of 6/12/24 wages | Health insurance annual thresholds |
| VAT | 21.0% | Standard Romanian VAT rate |
- Engine: React 19 + TypeScript.
- Styling: Tailwind CSS with a "Luxury Slate" aesthetic.
- Visualization: Recharts for responsive, high-fidelity SVG graphing.
- Data: Frankfurter API for real-time BNR-aligned currency data.
This application is a simulation tool for educational and planning purposes. Fiscal laws in Romania are subject to change via Government Ordinances (OUG). Always consult with your dedicated accountant before making final financial decisions.