CECCARDedicated accountant + digital CFO
Taking money out of your company and dividends: how much can you take out?
See how much of your dividends you keep after the 16% tax. With eConta, Your money, up to date tells you every month how much you can legally take out of the company, and by which route.
Your money, up to date is included in the subscription: SRL from 49 €/month Calculate your eConta subscription →
Taking money out of your company: in short
- SRL dividends: dividend tax is 16% from 2026, withheld by the company when it pays. Of 50,000 RON distributed, you keep 42,000 RON.
- Dividends come only from profit, and only if the net assets do not fall below half of the share capital (Law 239/2025). The legal reserve is set aside first.
- Other routes: repayment of a loan you made to the company, or salary, each with its own rules and costs.
- CASS: besides the tax, the health insurance contribution (CASS) may apply through the Single Tax Return (Form 212), depending on your total income.
Taking money out of your company: your routes
Taxes on taking money out of your company: what you pay
My money, in the app, shows you the order that costs the least tax and takes into account interim dividends (paid during the year) already distributed. If the company is below the net assets threshold, it tells you why you cannot distribute and what to do.
Example from the platform: the owner's money
Before dividends, including interim ones: three checks
Taking money out of the company: how much you can distribute depends on profit, the legal reserve and the company's net assets, not on how much you have in the account. The details are in the summary of Law 239/2025.
- There must be profit Dividends are paid from the company's net profit, not from receipts and not from the bank balance.
- The legal reserve From the profit, the amounts for the legal reserve are set aside first, and only then do we talk about dividends.
- Net assets If net assets are below half of the share capital, you cannot distribute. See the threshold for your company. Check the net assets
Your company's money, up to date
Before you take money out, see what stays in the company. Your money, up to date puts the bank, the invoices and the taxes together.
Your money over 30 days
The bank, what you have to collect, what you have to pay and the taxes: how much is left in 30 days.
"Can I afford it?"
You say the amount, and it tells you whether you can pay now or from which day you can pay everything.
How much you have to collect, and from whom
Overdue amounts by age and "Send the overdue reminder" on WhatsApp, with the invoices attached.
The company score
From 1 to 10, with the indicators compared with last year, in the letter of the 5th of each month. See the Company Mirror.
Example from the platform: "Can I afford it?"
Ask your company anything: margin, collections, budget.
Radu works on your company's data: invoices, collections, payments. You ask for a financial analysis, a report, a budget or where the profit is really made, and the answer comes with a table and an Excel export. 10 questions a month to Radu are included in the subscription.
The examples next to this have invented figures.
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Question (example): Which clients bring me the lowest margin, if I put the costs allocated to each one next to the invoices?
Radu's answer (example): Client A SRL: invoiced 42,300 RON, allocated costs 38,900 RON, margin 8%. Client B SRL: invoiced 18,900 RON, costs 16,800 RON, margin 11%.
Client A brings in almost half of the invoicing, but only an 8% margin. A 5% price increase would take it above 12%.
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Question (example): How are sales going this quarter compared with last year, month by month?
Radu's answer (example): July 64,900 RON (58,200 in 2025), August 66,300 RON (61,400), September 71,500 RON (63,100).
Q3 2026: 202,700 RON, 11% above Q3 2025. September is the best month of the year.
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Question (example): Which clients have grown and which have dropped the most compared with last year?
Radu's answer (example): Client C SRL +34%, Client B SRL +18%, Client A SRL −9%, Client E SRL −22%.
The growth comes from two clients. Client E is down 22%: worth a phone call before the end of the year.
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Question (example): How many days does each client take to pay me, and who has started paying more slowly?
Radu's answer (example): Client D SRL: 58 days now, 34 days 6 months ago. Client A SRL: 21 days, up from 19. Client B SRL: 15 days, down from 16.
Client D now pays in 58 days, up from 34: worth asking for an advance payment or a shorter term in the next contract.
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Question (example): Build my budget for the fourth quarter, starting from last year and this year's trend.
Radu's answer (example): Revenue: 166,000 RON in Q4 2025, budget 186,000 RON in Q4 2026. Expenses: 128,000, budget 141,000. Profit: 38,000, budget 45,000.
The 2026 trend is +12%. December has the biggest payments: keep about 30,000 RON available at the start of the month.
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Question (example): How much money is overdue by more than 60 days, and from whom, in order of amount? And what should I write to them?
Radu's answer (example): Client D SRL: 14,200 RON, 94 days. Client E SRL: 8,750 RON, 71 days. Client F SRL: 4,500 RON, 63 days.
Total 27,450 RON; Client D is half of the amount. The reminders are ready to send.
Questions about money in your company
How much tax do I pay on dividends in 2026?
16%, withheld by the company when it pays. Besides it, CASS may apply, through the Single Tax Return (Form 212), depending on your total income. The calculator above shows only the dividend tax.
How do I take money out of my company?
As a shareholder you have three routes: dividends, repayment of a loan you made to the company, or salary. Dividends are distributed only from profit and only if the net assets allow it. Your accountant tells you which route costs the least in your situation.
What are interim dividends?
Dividends paid during the year, from the quarterly profit, before the annual financial statements. They have extra rules, and the amount you can pay depends on what you have already distributed. Your money, up to date takes them into account when it tells you how much more you can take out.
Can I borrow money from my company?
Loans from the company to a shareholder have their own tax rules, and if net assets are below half of the share capital, Law 239/2025 limits them. Read the summary of Law 239/2025 and ask your accountant before you make the transfer.
How do I get back the money I lent to the company?
Through repayment of the loan, based on the agreement. eConta compares the agreement with the trial balance and shows you how much is to be repaid.
Negative net assets: can I still pay dividends?
If net assets are below half of the share capital, the company cannot distribute dividends until it brings them above the threshold. See how to check the net assets and what you can do.