{"id":4583,"date":"2026-01-27T11:46:09","date_gmt":"2026-01-27T09:46:09","guid":{"rendered":"https:\/\/123credit.ro\/blog\/taxe-pfa-2026\/"},"modified":"2026-01-27T11:48:31","modified_gmt":"2026-01-27T09:48:31","slug":"taxe-pfa-2026","status":"publish","type":"post","link":"https:\/\/123credit.ro\/blog\/taxe-pfa-2026\/","title":{"rendered":"Taxe PFA 2026: ce s\u2011a schimbat fa\u021b\u0103 de anii trecu\u021bi \u0219i ce r\u0103m\u00e2ne la fel"},"content":{"rendered":"Timpul estimat pentru citire: <\/span> 8<\/span> minute<\/span><\/span>

Persoanele fizice autorizate (PFA) \u0219i profesiile liberale reprezint\u0103 o form\u0103 flexibil\u0103 de organizare pentru cei care lucreaz\u0103 pe cont propriu. Regimul fiscal al PFA-urilor a fost modificat \u00een 2024, c\u00e2nd bazele de calcul ale contribu\u021biilor au fost ajustate \u0219i au fost introduse plafoane separate pentru fiecare categorie de venit.<\/p>\n

\u00cen 2026, sistemul se stabilizeaz\u0103, dar apar c\u00e2teva nout\u0103\u021bi legate \u00een principal de plafonul contribu\u021biei la s\u0103n\u0103tate \u0219i de cre\u0219terea unor taxe generale. Mai jos sunt principalele elemente care se schimb\u0103 \u00een 2026 \u0219i aspectele care r\u0103m\u00e2n neschimbate fa\u021b\u0103 de anii trecu\u021bi.<\/p>\n

Ce s-a schimbat \u00een 2026<\/h2>\n

1. Plafonul pentru contribu\u021bia la s\u0103n\u0103tate (CASS) cre\u0219te la 72 de salarii minime<\/h3>\n

\u00cencep\u00e2nd cu 1 ianuarie 2026, plafonul la care se poate opri baza de calcul a contribu\u021biei de asigur\u0103ri sociale de s\u0103n\u0103tate (CASS) cre\u0219te la 72 de salarii minime brute. \u00cen 2025, plafonul era de 60 de salarii minime, iar cre\u0219terea la 72 de salarii \u00eenseamn\u0103 c\u0103 PFA-urile cu venituri foarte mari din activit\u0103\u021bi independente, chirii sau investi\u021bii vor pl\u0103ti CASS pentru o baz\u0103 m\u0103rit\u0103.<\/p>\n

Contribu\u021bia de s\u0103n\u0103tate r\u0103m\u00e2ne 10% din baza de calcul, \u00eens\u0103 plafonul maxim de 72 de salarii minime brute (291.600 lei \u00een primele \u0219ase luni, 311.400 lei dup\u0103 majorarea salariului minim) duce la o contribu\u021bie maxim\u0103 anual\u0103 de circa 29.160 lei, fa\u021b\u0103 de 24.300 lei \u00een 2025.<\/p>\n

Plafoanele intermediare pentru CASS se p\u0103streaz\u0103: dac\u0103 venitul net anual dep\u0103\u0219e\u0219te 6 salarii minime brute (24.300 lei \u00een 2026), PFA datoreaz\u0103 CASS de 10% la 6 salarii; dac\u0103 venitul dep\u0103\u0219e\u0219te 12 salarii minime (48.600 lei), baza este 12 salarii; \u00eentre 12 \u0219i 24 salarii baza cre\u0219te la 24 salarii. Cre\u0219terea plafonului maxim afecteaz\u0103 doar contribuabilii cu venituri foarte mari.<\/p>\n

2. Cre\u0219terea impozitului pe dividende la 16%<\/h3>\n

O modificare major\u0103 pentru to\u021bi contribuabilii este cre\u0219terea impozitului pe dividende de la 10% la 16% pentru dividendele distribuite din profitul ob\u021binut \u00eencep\u00e2nd cu 1 ianuarie 2026. PFA-urile nu pl\u0103tesc dividende, dar mul\u021bi antreprenori compar\u0103 alternativa \u00eenfiin\u021b\u0103rii unui SRL cu remunerarea prin dividende. Noul impozit de 16% face ca retragerea profitului dintr-un SRL s\u0103 fie mai costisitoare \u0219i reduce diferen\u021bele de taxare \u00eentre PFA \u0219i micro\u00eentreprindere.<\/p>\n

3. Majorarea salariului minim \u0219i ajustarea plafoanelor<\/h3>\n

Salariul minim brut r\u0103m\u00e2ne 4.050 lei pentru intervalul 1 ianuarie \u2013 30 iunie 2026. De la 1 iulie 2026, salariul minim cre\u0219te la 4.325 lei. Toate plafoanele pentru contribu\u021bii (6, 12, 24 \u0219i 72 de salarii minime) se ajusteaz\u0103 automat odat\u0103 cu cre\u0219terea salariului minim. De exemplu, dup\u0103 majorarea din iulie:<\/p>\n

    \n
  • 6 salarii minime = 6 \u00d7 4.325 lei = 25.950 lei;<\/li>\n
  • 12 salarii minime = 51.900 lei;<\/li>\n
  • 24 salarii minime = 103.800 lei;<\/li>\n
  • 72 salarii minime = 311.400 lei.<\/li>\n<\/ul>\n

    Aceste praguri se folosesc la determinarea bazelor pentru CASS \u0219i CAS \u00een a doua jum\u0103tate a anului.<\/p>\n

    4. Suma neimpozabil\u0103 pentru CAS scade la 200 lei<\/h3>\n

    \u00cen prezent, pentru calculul contribu\u021biei la pensie (CAS) se deduce o sum\u0103 neimpozabil\u0103 de 300 lei\/lun\u0103 din salariul minim. Contribuabilii PFA pot beneficia de acest \u201ecredit fiscal\u201d dac\u0103 venitul lunar nu dep\u0103\u0219e\u0219te 300 lei (3.600 lei pe an). Din 1 iulie 2026, odat\u0103 cu majorarea salariului minim, suma neimpozabil\u0103 scade la 200 lei\/lun\u0103. Diferen\u021ba determin\u0103 o u\u0219oar\u0103 cre\u0219tere a bazei de calcul pentru CAS.<\/p>\n

    5. Alte modific\u0103ri fiscale care pot influen\u021ba decizia PFA vs. SRL<\/h3>\n

    Noile m\u0103suri fiscale din 2026 vizeaz\u0103 mai ales societ\u0103\u021bile. Impozitul pe micro\u00eentreprinderi devine unic, de 1% din cifra de afaceri.<\/p>\n

    Pentru SRL-uri se introduc reguli de capital social minim (5.000 lei pentru firmele cu cifr\u0103 de afaceri >400.000 lei), iar impozitul pe dividende cre\u0219te, dup\u0103 cum am men\u021bionat, la 16%. Aceste schimb\u0103ri pot face PFA-urile mai atractive pentru activit\u0103\u021bi independente cu venituri moderate, deoarece p\u0103streaz\u0103 taxarea simplificat\u0103 f\u0103r\u0103 plata dividendelor.<\/p>\n

    Ce r\u0103m\u00e2ne la fel fa\u021b\u0103 de 2025<\/h2>\n

    1. Cota de impozit pe venit: 10%<\/h3>\n

    Impozitul pe veniturile din activit\u0103\u021bi independente r\u0103m\u00e2ne 10%, at\u00e2t pentru PFA-urile \u00een sistem real, c\u00e2t \u0219i pentru cele la norm\u0103 de venit. Pentru PFA \u00een sistem real, impozitul de 10% se aplic\u0103 asupra venitului net (venituri minus cheltuieli deductibile).<\/p>\n

    Pentru PFA la norm\u0103 de venit, impozitul se calculeaz\u0103 la nivelul normei stabilite de ANAF pentru fiecare cod CAEN; norma se \u00eemparte la 12 luni \u0219i se ajusteaz\u0103 pentru perioada efectiv lucrat\u0103.<\/p>\n

    2. Contribu\u021bia la pensie (CAS) \u2013 rate \u0219i plafoane<\/h3>\n

    Ratele CAS r\u0103m\u00e2n neschimbate la 25% din baza de calcul. Bazele minime \u0219i maxime se men\u021bin la 12 salarii minime pentru baza minim\u0103 \u0219i 24 salarii minime pentru baza maxim\u0103, ceea ce \u00eenseamn\u0103 c\u0103 persoanele cu venituri sub 12 salarii minime (48.600 lei \u00een prima jum\u0103tate a anului, 51.900 lei dup\u0103 iulie) nu datoreaz\u0103 CAS obligatoriu.<\/p>\n

    Dac\u0103 venitul net anual se \u00eencadreaz\u0103 \u00eentre 12 \u0219i 24 salarii minime, CAS se calculeaz\u0103 la 12 salarii minime; dac\u0103 dep\u0103\u0219e\u0219te 24 salarii minime, baza devine 24 salarii minime. Pensionarii \u0219i persoanele care dovedesc c\u0103 sunt asigurate \u00een alt sistem (ex. salariat) sunt excepta\u021bi de la plata CAS.<\/p>\n

    3. Plafoanele intermediare pentru CASS<\/h3>\n

    Cu excep\u021bia cre\u0219terii plafonului maxim la 72 salarii minime, modul de calcul al CASS r\u0103m\u00e2ne acela\u0219i. CASS este 10% din baza stabilit\u0103 \u0219i se aplic\u0103 astfel:<\/p>\n

      \n
    • Venituri sub 6 salarii minime<\/strong>\n
        \n
      • Contribu\u021bia nu este obligatorie dac\u0103 persoana este asigurat\u0103 \u00een alt sistem (ex. salariat); altfel se datoreaz\u0103 CASS la 6 salarii minime.<\/li>\n<\/ul>\n<\/li>\n
      • Venituri \u00eentre 6 \u0219i 12 salarii minime<\/strong>\n
          \n
        • Se datoreaz\u0103 CASS la 6 salarii minime.<\/li>\n<\/ul>\n<\/li>\n
        • Venituri \u00eentre 12 \u0219i 24 salarii minime<\/strong>\n
            \n
          • Se datoreaz\u0103 CASS la 12 salarii minime.<\/li>\n<\/ul>\n<\/li>\n
          • Venituri peste 24 salarii minime<\/strong>\n
              \n
            • Se datoreaz\u0103 CASS la 24 salarii minime. Plafonul maxim de 72 salarii minime limiteaz\u0103 baza pentru cei cu venituri foarte mari.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

              4. Regula de calcul separat al contribu\u021biilor pe categorii de venit<\/h3>\n

              Regula introdus\u0103 \u00een 2024, conform c\u0103reia contribu\u021biile se determin\u0103 separat pentru fiecare categorie de venit \u2013 activit\u0103\u021bi independente, chirii, investi\u021bii etc. \u2013 se aplic\u0103 \u0219i \u00een 2026. De exemplu, dac\u0103 o persoan\u0103 ob\u021bine venituri din activit\u0103\u021bi independente \u0219i chirii, baza pentru CASS se determin\u0103 separat pe fiecare categorie, iar plafoanele se aplic\u0103 distinct.<\/p>\n

              Aceast\u0103 regul\u0103 previne cumularea veniturilor \u0219i permite contribuabililor s\u0103 pl\u0103teasc\u0103 contribu\u021bii diferite pentru fiecare tip de venit.<\/p>\n

              Plafoane \u0219i calcule concrete \u00een 2026<\/h2>\n

              Contribu\u021bia la pensie (CAS)<\/h3>\n

              Situa\u021bia veniturilor nete \u00een 2026 (primele 6 luni cu salariul minim 4.050 lei):<\/p>\n\n\n\n\n\n\n
              Baza CAS<\/th>\nContribu\u021bie (25%)<\/th>\n<\/tr>\n
              Venit net anual sub 48.600 lei (12 salarii minime)<\/td>\nNu se datoreaz\u0103 CAS obligatoriu<\/td>\n<\/tr>\n
              Venit net anual \u00eentre 48.600 lei \u0219i 97.200 lei (12\u201324 salarii minime)<\/td>\n12.150 lei<\/td>\n<\/tr>\n
              Venit net anual peste 97.200 lei (peste 24 salarii minime)<\/td>\n24.300 lei<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

              Not\u0103: dup\u0103 1 iulie 2026, salariul minim cre\u0219te, iar plafoanele devin 51.900 lei \u0219i 103.800 lei; contribu\u021biile se recalculeaz\u0103 propor\u021bional.<\/p>\n

              Contribu\u021bia la s\u0103n\u0103tate (CASS)<\/h3>\n

              Situa\u021bia veniturilor nete \u00een 2026:<\/p>\n\n\n\n\n\n\n\n\n
              Baza CASS<\/th>\nContribu\u021bie (10%)<\/th>\n<\/tr>\n
              Venit net anual sub 24.300 lei (6 salarii minime) \u0219i persoana nu este asigurat\u0103 \u00een alt sistem<\/td>\n2.430 lei<\/td>\n<\/tr>\n
              Venit net anual \u00eentre 24.300 lei \u0219i 48.600 lei<\/td>\n2.430 lei<\/td>\n<\/tr>\n
              Venit net anual \u00eentre 48.600 lei \u0219i 97.200 lei<\/td>\n4.860 lei<\/td>\n<\/tr>\n
              Venit net anual peste 97.200 lei<\/td>\n9.720 lei<\/td>\n<\/tr>\n
              Venit net anual peste 291.600 lei (plafon maxim 72 salarii minime)<\/td>\n29.160 lei<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

              PFA-urile care sunt salaria\u021bi sau asigura\u021bi \u00een sistemul public pot fi scutite de CASS pentru veniturile sub 6 salarii minime.<\/p>\n

              Impozitul pe venit<\/h3>\n
                \n
              • Sistem real:<\/strong> 10% aplicat la venitul net (venituri minus cheltuieli deductibile). Cheltuielile pot include contribu\u021biile la CAS \u0219i CASS, abonamente medicale, contribu\u021bii la pensii facultative, prime de asigurare de s\u0103n\u0103tate etc. Deductibilitatea contribu\u021biilor la s\u0103n\u0103tate a fost introdus\u0103 din 2024 \u0219i se p\u0103streaz\u0103 \u0219i \u00een 2026.<\/li>\n
              • Sistem norm\u0103 de venit:<\/strong> 10% aplicat la norma de venit (stabilit\u0103 anual de ANAF pentru fiecare cod CAEN). Dac\u0103 venitul efectiv dep\u0103\u0219e\u0219te de peste 1\u00d7 norma, impozitul r\u0103m\u00e2ne la nivelul normei; \u00een caz de venituri mai mici, contribuabilul poate solicita trecerea pe sistem real.<\/li>\n<\/ul>\n

                Exemplu de calcul<\/h3>\n

                O PFA \u00een sistem real ob\u021bine venituri nete de 90.000 lei \u00een 2026 \u0219i nu are calitate de salariat. \u00cen primele 6 luni salariul minim este 4.050 lei, iar \u00een urm\u0103toarele 6 luni, 4.325 lei.<\/p>\n

                Pentru simplitate consider\u0103m c\u0103 venitul anual este realizat egal \u00een cele dou\u0103 semestre.<\/p>\n

                  \n
                1. CAS:<\/strong> venitul net anual (90.000 lei) este \u00eentre 12 \u0219i 24 salarii minime. Baza pentru CAS este 12 salarii minime. \u00cen semestrul 1 baza este 48.600 lei, iar contribu\u021bia este 25% \u00d7 48.600 = 12.150 lei. Dup\u0103 iulie, baza devine 51.900 lei, iar contribu\u021bia ar fi 12.975 lei. Cum venitul a fost realizat uniform, contribu\u021bia total\u0103 pentru 2026 va fi o medie ponderat\u0103 de aproximativ 12.560 lei.<\/li>\n
                2. CASS:<\/strong> venitul net dep\u0103\u0219e\u0219te 6 salarii minime, dar nu dep\u0103\u0219e\u0219te 12 salarii minime \u00een fiecare semestru. Baza este 6 salarii minime (24.300 lei) \u00een primele 6 luni \u0219i 25.950 lei dup\u0103 iulie. CASS anual aproximativ: 10% \u00d7 (24.300 + 25.950)\/2 \u2248 2.510 lei.<\/li>\n
                3. Impozitul pe venit:<\/strong> se aplic\u0103 10% asupra venitului net diminuat cu cheltuielile deductibile (CAS + CASS + alte cheltuieli). Dac\u0103 cheltuielile totale deductibile sunt, de exemplu, 20.000 lei, baza impozabil\u0103 este 70.000 lei, iar impozitul este 7.000 lei.<\/li>\n<\/ol>\n

                  Diferen\u021be fa\u021b\u0103 de anii trecu\u021bi<\/h2>\n
                    \n
                  1. Plafonul CASS<\/strong> a crescut de la 60 de salarii minime \u00een 2025 la 72 de salarii minime \u00een 2026, ceea ce m\u0103re\u0219te contribu\u021bia pentru veniturile foarte mari.<\/li>\n
                  2. Impozitul pe dividende<\/strong> a urcat la 16%. De\u0219i PFA-urile nu distribuie dividende, aceast\u0103 schimbare afecteaz\u0103 antreprenorii care de\u021bin SRL-uri \u0219i compar\u0103 regimul SRL cu PFA.<\/li>\n
                  3. Salariul minim<\/strong> a crescut \u00een iulie 2026 la 4.325 lei, ceea ce duce la cre\u0219terea sumelor care definesc plafoanele pentru contribu\u021bii.<\/li>\n
                  4. Suma neimpozabil\u0103 pentru CAS<\/strong> scade de la 300 lei\/lun\u0103 la 200 lei\/lun\u0103 dup\u0103 1 iulie 2026.<\/li>\n
                  5. Regulile de calcul separat pe categorii de venit<\/strong> \u0219i plafoanele intermediare pentru CAS \u0219i CASS introduse \u00een 2024 se men\u021bin \u00een 2026.<\/li>\n<\/ol>\n

                    Concluzie<\/h2>\n

                    Pentru majoritatea PFA-urilor, regimul de taxare din 2026 r\u0103m\u00e2ne similar celui din 2024\u20132025. Totu\u0219i, cre\u0219terea plafonului pentru CASS \u0219i a salariului minim va majora contribu\u021biile pentru veniturile mari, iar impozitul pe dividende de 16% diminueaz\u0103 atractivitatea SRL-urilor pentru cei care \u00ee\u0219i pl\u0103tesc o parte din remunera\u021bie prin dividende.<\/p>\n

                    Fiecare antreprenor trebuie s\u0103-\u0219i fac\u0103 propriile simul\u0103ri pentru a vedea dac\u0103 regimul PFA, norma de venit sau SRL este cel mai avantajos. Planificarea trebuie s\u0103 ia \u00een calcul plafoanele actualizate din iulie 2026, deductibilitatea cheltuielilor \u0219i posibilitatea de a cumula venituri din salarii, activit\u0103\u021bi independente, chirii sau investi\u021bii.<\/p>\n

                    \u00centreb\u0103ri frecvente<\/h2>\n

                    1. Ce taxe pl\u0103te\u0219te un PFA \u00een 2026?<\/h3>\n

                    \u00cen 2026, un PFA datoreaz\u0103, \u00een principal, impozitul pe venit, contribu\u021bia la s\u0103n\u0103tate (CASS) \u0219i contribu\u021bia la pensie (CAS). Impozitul pe venit se calculeaz\u0103 pe baza venitului net \u0219i are o cot\u0103 de 10%. CASS este pl\u0103tit\u0103 doar dac\u0103 venitul net dep\u0103\u0219e\u0219te anumite praguri, iar CAS (de 25%) se calculeaz\u0103 \u00een func\u021bie de venitul asumat pentru contribu\u021bie (cel pu\u021bin la nivelul salariului minim).<\/p>\n

                    2. Ce schimb\u0103ri au ap\u0103rut fa\u021b\u0103 de anii trecu\u021bi?<\/h3>\n

                    Fa\u021b\u0103 de anii trecu\u021bi, \u00een 2026 a crescut valoarea pragurilor la care se aplic\u0103 CASS, ca urmare a major\u0103rii salariului minim la 4.050 lei. De asemenea, contribu\u021bia de s\u0103n\u0103tate se calculeaz\u0103 acum la niveluri de 6, 12 \u0219i 24 de salarii minime (24.300, 48.600 \u0219i 97.200 lei), iar aplicarea cotelor a fost ajustat\u0103. \u00cen rest, cotele de impozit pe venit \u0219i CAS au r\u0103mas neschimbate, dar baza de calcul evolueaz\u0103 odat\u0103 cu salariul minim.<\/p>\n

                    3. Ce r\u0103m\u00e2ne neschimbat pentru un PFA \u00een 2026?<\/h3>\n

                    Regimul fiscal general al PFA-urilor se men\u021bine: se pl\u0103te\u0219te impozit de 10% pe venitul net determinat prin norm\u0103 de venit sau sistem real, iar contribu\u021bia la pensie r\u0103m\u00e2ne la 25%. De asemenea, sistemul de declara\u021bii \u0219i termenele de plat\u0103 r\u0103m\u00e2n acelea\u0219i (declara\u021bia unic\u0103 p\u00e2n\u0103 la 25 mai pentru estimarea \u0219i definitivarea obliga\u021biilor).<\/p>\n","protected":false},"excerpt":{"rendered":"

                    Timpul estimat pentru citire: <\/span> 8<\/span> minute<\/span><\/span>Persoanele fizice autorizate (PFA) \u0219i profesiile liberale reprezint\u0103 o form\u0103 flexibil\u0103 de organizare pentru cei care lucreaz\u0103 pe cont propriu. Regimul fiscal al PFA-urilor a fost modificat \u00een 2024, c\u00e2nd bazele de calcul ale contribu\u021biilor au fost ajustate \u0219i au fost introduse plafoane separate pentru fiecare categorie de venit. \u00cen 2026, sistemul se stabilizeaz\u0103, dar apar c\u00e2teva nout\u0103\u021bi legate \u00een […]<\/p>\n","protected":false},"author":15,"featured_media":4582,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[262],"tags":[],"class_list":["post-4583","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-diverse"],"yoast_head":"\nTaxe PFA 2026: ce s\u2011a schimbat fa\u021b\u0103 de anii trecu\u021bi \u0219i ce r\u0103m\u00e2ne la fel - Blogul 123Credit<\/title>\n<meta name=\"description\" content=\"Taxe pe PFA \u00een 2026 explicate clar. 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