{"id":18427,"date":"2022-09-15T08:08:41","date_gmt":"2022-09-15T06:08:41","guid":{"rendered":"https:\/\/startco.ro\/blog\/?p=18427"},"modified":"2026-01-09T12:52:28","modified_gmt":"2026-01-09T10:52:28","slug":"tot-ce-trebuie-sa-stii-despre-dividende","status":"publish","type":"post","link":"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/","title":{"rendered":"Totul despre dividende: Ce sunt, cum se distribuie \u0219i cum se impoziteaz\u0103 \u00een 2026"},"content":{"rendered":"\n<p>\u00cen orice afacere obiectivul principal este ob\u021binerea profitului, \u0219i desigur maximizarea lui de la an la an. Afl\u0103 din acest articol <strong>tot ce trebuie s\u0103 \u0219tii despre dividende:<\/strong> ce sunt dividendele, cum \u0219i c\u00e2nd se distribuie, cum se impoziteaz\u0103, dar \u0219i la ce schimb\u0103ri trebuie s\u0103 te a\u0219tep\u021bi \u00een 2026 \u00een Rom\u00e2nia.<\/p>\n\n\n\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Cuprins<\/h2><ul><li><a href=\"#h-ce-sunt-dividendele\" data-level=\"2\">Ce sunt dividendele?<\/a><\/li><li><a href=\"#h-cand-se-distribuie-dividendele\" data-level=\"2\">C\u00e2nd se distribuie dividendele?<\/a><\/li><li><a href=\"#h-cum-se-calculeaza-dividendele\" data-level=\"2\">Cum se calculeaz\u0103 dividendele?<\/a><\/li><li><a href=\"#h-cum-se-impoziteaza-dividendele\" data-level=\"2\">Cum se impoziteaz\u0103 dividendele?<\/a><\/li><li><a href=\"#h-dividendele-la-srl-vs-dividendele-la-societa\u021bile-listate-la-bursa\" data-level=\"2\">Dividendele la SRL vs. dividendele la societ\u0103\u021bile listate la burs\u0103<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-ce-sunt-dividendele\">Ce sunt dividendele?<\/h2>\n\n\n\n<p>Conform Legii 31\/1990, articolul 67, dividendele reprezint\u0103 partea din profitul firmei care le revine ac\u021bionarilor la sf\u00e2r\u0219itul exerci\u021biului financiar.<\/p>\n\n\n\n<p>Altfel spus, dac\u0103 e\u0219ti ac\u021bionar \u00eentr-o firm\u0103 sau <a href=\"https:\/\/startco.ro\/infiintare-srl\" target=\"_blank\" rel=\"noreferrer noopener\">vrei s\u0103 \u00eencepi o afacere<\/a>, metoda cea mai bun\u0103 de a te pl\u0103ti din business-ul t\u0103u este sub form\u0103 de dividende.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-cand-se-distribuie-dividendele\">C\u00e2nd se distribuie dividendele?<\/h2>\n\n\n\n<p>Dividendele se pot distribui anual sau trimestrial. Ca asociat al unui SRL (unic sau cu mai mul\u021bi asocia\u021bi), po\u021bi primi:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>dividende interimare <\/strong>(dividende \u00een avans care se acord\u0103 pe baza situa\u021biei financiare interimare, \u00eenainte de \u00eentocmirea situa\u021biei financiare anuale &#8211; a <a href=\"https:\/\/startco.ro\/blog\/ce-este-bilantul-contabil-si-cum-il-citesti\/\" target=\"_blank\" rel=\"noreferrer noopener\">bilan\u021bului contabil<\/a> \u0219i a <a href=\"https:\/\/startco.ro\/blog\/contul-de-profit-si-pierdere\/\" target=\"_blank\" rel=\"noreferrer noopener\">contului de profit \u0219i pierdere<\/a>)<\/li>\n\n\n\n<li>sau <strong>dividende anuale<\/strong>, acordate \u00een mod normal, dup\u0103 realizarea situa\u021biei financiare anuale<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-cum-se-calculeaza-dividendele\">Cum se calculeaz\u0103 dividendele?<\/h2>\n\n\n\n<p>Dividendele pot fi distribuite \u0219i pl\u0103tite din profitul firmei EXCLUSIV c\u0103tre asocia\u021bi, \u00een func\u021bie de p\u0103r\u021bile sociale de\u021binute. Repartizarea lor se decide \u00een cadrul Adun\u0103rii Generale a Ac\u021bionarilor. <\/p>\n\n\n\n<p>Uite cele mai importante lucruri pe care trebuie s\u0103 le ai \u00een vedere atunci c\u00e2nd vine vorba de calculul \u0219i distribuirea dividendelor:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dividendele pot fi distribuite doar \u00een limita profitului disponibil.<\/li>\n\n\n\n<li>Suma care se distribuie sub form\u0103 de dividende se stabile\u0219te \u00een cadrul Adun\u0103rii Generale a Ac\u021bionarilor.<\/li>\n\n\n\n<li>Se poate decide ca profitul s\u0103 nu mai fie \u00eemp\u0103r\u021bit sub form\u0103 de dividende, ci reinvestit \u00een afacere prin noi direc\u021bii de dezvoltare, sau investi\u021bii \u00een alte afaceri.<\/li>\n\n\n\n<li>Pentru veniturile din dividende care dep\u0103\u0219esc plafonul CASS trebuie s\u0103 depui <a href=\"https:\/\/startco.ro\/blog\/declaratia-unica-pentru-venituri-din-dividende\/\" target=\"_blank\" rel=\"noreferrer noopener\">declara\u021bia unic\u0103<\/a>.<\/li>\n\n\n\n<li>Dividendele se pot pl\u0103ti anual sau trimestrial \u00een func\u021bie de op\u021biune.&nbsp;<\/li>\n\n\n\n<li>Dac\u0103 \u00een momentul \u00een care sunt distribuite dividendele, compania nu are suficiente lichidit\u0103\u0163i, poate fi \u00eentocmit\u0103 hot\u0103r\u00e2rea de distribuire, iar plata poate fi f\u0103cut\u0103 la o dat\u0103 ulterioar\u0103.<\/li>\n\n\n\n<li>Dac\u0103 exist\u0103 dividende nedistribuite, acestea se prescriu dup\u0103 trei ani.<\/li>\n\n\n\n<li>Dac\u0103 optezi pentru distribuirea \u0219i plata trimestrial\u0103 a dividendelor trebuie s\u0103 \u00eentocme\u0219ti situa\u0163ii financiare intermediare.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-cum-se-impoziteaza-dividendele\">Cum se impoziteaz\u0103 dividendele?<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>An fiscal<\/th><th>Cota de impozit pe dividende <\/th><th>Observa\u021bii <\/th><\/tr><\/thead><tbody><tr><td><strong>2021\u20132022<\/strong><\/td><td><strong>5%<\/strong> (cota redus\u0103)<\/td><td>Aplicabil\u0103 \u00een perioada 2018\u20132022 conform legisla\u021biei fiscale <\/td><\/tr><tr><td><strong>2023\u20132024<\/strong><\/td><td><strong>8%<\/strong><\/td><td>Cota a crescut la 8% \u00eencep\u00e2nd cu 1 ianuarie 2023 <\/td><\/tr><tr><td><strong>2025<\/strong><\/td><td><strong>10%<\/strong><\/td><td>Majorare la \u00eenceputul lui 2025 (Ordonan\u021ba 156\/2024) <\/td><\/tr><tr><td><strong>2026 (de la 1 ian.)<\/strong><\/td><td><strong>16%<\/strong><\/td><td>Noua rat\u0103 introdus\u0103 de Legea nr.\u202f141\/2025 (\u00een vigoare din 2026) <\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Evolu\u021bia impozitului pe dividende \u00een ultimii 5 ani \u00een Rom\u00e2nia<\/figcaption><\/figure>\n\n\n\n<p>Indiferent de anul din care se distribuie, pentru orice <a href=\"https:\/\/startco.ro\/blog\/cum-te-platesti-pe-tine-ca-antreprenor\/\" target=\"_blank\" rel=\"noreferrer noopener\">sum\u0103 scoas\u0103 din firm\u0103<\/a> sub form\u0103 de dividende ai obliga\u021bia achit\u0103rii taxelor \u0219i impozitelor. Iat\u0103 cum se calculeaz\u0103 dividendele \u0219i ce impozit pe dividende ai putea avea de plat\u0103 \u00een 2026.<\/p>\n\n\n\n<p><strong>Taxe \u0219i impozite pentru dividende \u00een 2026<\/strong><\/p>\n\n\n\n<p>Din p\u0103cate pentru mediul de afaceri, anul 2026 a venit cu noi schimb\u0103ri fiscale pentru orice antreprenor, inclusiv \u00een materie de dividende. Cea mai important\u0103 modificare aici reprezint\u0103 majorarea impozitului pe dividende de la 10% la 16% \u00eencep\u00e2nd cu 1 ianuarie 2026. Astfel, \u00een 2026 se vor achita urm\u0103toarele taxe \u0219i impozite:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>impozit pe dividende (16%) &#8211; care va fi pl\u0103tit la bugetul de stat p\u00e2n\u0103 \u00een data de 25 inclusiv a lunii urm\u0103toare celei \u00een care se \u00eempart dividendele.<\/li>\n\n\n\n<li>CASS 10% &#8211; dac\u0103 suma neta \u00eencasat\u0103 din dividend dep\u0103\u0219e\u0219te plafonul de 6 salarii minime\/an (24.300 lei)<\/li>\n<\/ul>\n\n\n\n<p>Impozitul pe dividende de 16% se aplic\u0103 la valoarea sumei brute retrase. C\u00e2nd vine vorba de CASS, suma datorat\u0103 poate varia \u00een func\u021bie de urm\u0103toarele plafoane:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Atunci c\u00e2nd venitul din dividende este mai mic de 6 salarii minime\/an (24.300 lei) &#8211; nu trebuie s\u0103 pl\u0103te\u0219ti CASS<\/li>\n\n\n\n<li>Atunci c\u00e2nd venitul din dividende este \u00eentre 6 \u0219i 12 salarii minime\/an (24.300 &#8211; 48.600 lei) &#8211; pl\u0103te\u0219ti 10% din 6 salarii minime\/an (2.430 lei)<\/li>\n\n\n\n<li>Atunci c\u00e2nd venitul din dividende este \u00eentre 12 \u0219i 24 salarii minime\/an (peste 48.600 lei) &#8211; pl\u0103te\u0219ti 10% din 12 salarii minime\/an (4.860 lei)<\/li>\n\n\n\n<li>Atunci c\u00e2nd venitul din dividende este peste 24 salarii minime\/an (peste 97.200 lei) &#8211; pl\u0103te\u0219ti 10% din 24 salarii minime\/an (9.720 lei)<\/li>\n<\/ul>\n\n\n\n<p>Dac\u0103 vrei s\u0103 minimizezi impactul cre\u0219terii impozitului pe dividende \u00een 2026, o alternativ\u0103 complet legal\u0103 pot fi beneficiile extrasalariale, dac\u0103 e\u0219ti \u0219i angajat \u00een propria firm\u0103. Este vorba despre tichetele de mas\u0103 (40,18 lei\/zi lucr\u0103toare), tichetele cadou (300 lei\/angajat + 300 lei\/copil minor, oferite de Pa\u0219te, 1 Iunie, Cr\u0103ciun, 8 Martie) \u0219i tichetele culturale (220 lei\/lun\u0103 sau 440 lei\/eveniment).<\/p>\n\n\n\n<p>Le po\u021bi privi ca pe ni\u0219te \u201edividende lunare\u201d prin care <a href=\"https:\/\/immconnect.clients.pluxee.ro\/calculator-avantaje?utm_medium=email&amp;_hsenc=p2ANqtz-_06B2DDQenS9KCjW-Lar2RNBufSL967zRYZCrF7xNcWwdwxBSBZuaBN9LXbfDT4tmwQ4HcQINUEhihznooU1UHrXvO9N71CZfO8sH9NSWS_njqtCQ&amp;_hsmi=2&amp;utm_content=2&amp;utm_source=hs_email\" target=\"_blank\" rel=\"noreferrer noopener\">po\u021bi economisi p\u00e2n\u0103 la 29%<\/a> fa\u021b\u0103 de acordarea aceleia\u0219i sume \u00een bani \u0219i po\u021bi scoate din firm\u0103 aproximativ 1.000 de lei lunar. Pe l\u00e2ng\u0103 asta, dac\u0103 e\u0219ti client StartCo, ai parte de economii chiar mai mari:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Zero costuri<\/strong> pentru emiterea, administrarea \u0219i livrarea cardurilor (exclusiv prin formularul de mai jos)<\/li>\n\n\n\n<li><strong>Reduceri semnificative<\/strong> la comisioanele lunare de \u00eenc\u0103rcare \u2013 negociate special pentru antreprenorii din comunitatea StartCo, prin parteneriatul cu Pluxee.<\/li>\n<\/ul>\n\n\n\n<p>Tot ce trebuie s\u0103 faci este <a href=\"https:\/\/docs.google.com\/forms\/d\/e\/1FAIpQLScatV1SA3RNOSOtBkHxgpsHB_5UdHf3g5PWPG1JtTrvLoDd1w\/viewform\" target=\"_blank\" rel=\"noreferrer noopener\">s\u0103 completezi acest formular<\/a> , iar un membru al echipei noastre te va contacta cu toate detaliile \u0219i pa\u0219ii pentru activarea beneficiilor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-dividendele-la-srl-vs-dividendele-la-societa\u021bile-listate-la-bursa\">Dividendele la SRL vs. dividendele la societ\u0103\u021bile listate la burs\u0103<\/h2>\n\n\n\n<p>Dac\u0103 \u00ee\u021bi dore\u0219ti mai multe venituri din dividende po\u021bi opta pentru investirea unei p\u0103r\u021bi din profit \u00een ac\u021biuni ale altor societ\u0103\u021bi listate la burs\u0103, cu un istoric de distribuire dividende, sau ale unui alt SRL. <\/p>\n\n\n\n<p>Po\u021bi deveni astfel investitor \u0219i s\u0103-\u021bi multiplici sursele de venit pasive. Iat\u0103 care sunt principalele aspecte pe care trebuie s\u0103 le cuno\u0219ti despre dividendele societ\u0103\u021bilor listate la burs\u0103.<\/p>\n\n\n\n<p>Asemenea firmelor de tip SRL, \u0219i societ\u0103\u021bile pe ac\u021biuni listate la burs\u0103 repartizeaz\u0103 profitul sub form\u0103 de dividende. Exist\u0103 totu\u0219i c\u00e2teva aspecte diferite:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>De regul\u0103, \u00eentr-un SRL sunt mai pu\u021bini asocia\u021bi dec\u00e2t ac\u021bionarii dintr-un SA. Astfel, dividendele ob\u021binute ca <a href=\"https:\/\/startco.ro\/blog\/pierderea-calitatii-de-asociat\/\" target=\"_blank\" rel=\"noreferrer noopener\">asociat SRL<\/a> pot avea o cot\u0103 mai mare. Totodat\u0103 asta presupune \u0219i o pondere mai mare a dreptului de vot.<\/li>\n\n\n\n<li>\u00cen cazul SA-urilor sunt multe firme care, \u00een cadrul consiliului de administra\u021bie, decid s\u0103 nu repartizeze profitul \u0219i, \u00een schimb, s\u0103-l reinvesteasc\u0103. Prin urmare, veniturile tale pasive pot veni mai greu din partea unui SA, dec\u00e2t a unui SRL.<\/li>\n\n\n\n<li>Av\u00e2nd \u00een vedere c\u0103 activitatea unui SRL este mai ni\u0219at\u0103 dec\u00e2t a unui SA, profitul \u0219i prin urmare, dividendele pentru fiecare asociat pot fi mai mari, dar mai pu\u021bin predictibile.&nbsp;<\/li>\n<\/ol>\n\n\n\n<p>Indiferent de <a href=\"https:\/\/startco.ro\/blog\/veniturile-din-investitii-ce-sunt-si-cum-se-impoziteaza\/\" target=\"_blank\" rel=\"noreferrer noopener\">sursa dividendelor<\/a>, SA sau SRL, este un venit pasiv care poate fi multiplicat relativ u\u0219or. Tot ce trebuie s\u0103 faci este s\u0103 identifici firme cu poten\u021bial \u0219i s\u0103 investe\u0219ti.<\/p>\n\n\n\n<p>Dac\u0103 vrei s\u0103 fii tot timpul la curent cu ultimele nout\u0103\u021bi \u0219i modific\u0103ri fiscale din Rom\u00e2nia, <a href=\"https:\/\/www.instagram.com\/startco.ro\/\" target=\"_blank\" rel=\"noreferrer noopener\">d\u0103-ne un follow pe Instagram<\/a> \u0219i aboneaz\u0103-te la Newsletter-ul StartCo. \u00cen <a href=\"https:\/\/startco.ro\/newsletter\/de-ce-nu-faci-profit\/\" target=\"_blank\" rel=\"noreferrer noopener\">Edi\u021bia 24<\/a> am scris at\u00e2t despre ce se va \u00eent\u00e2mpla cu dividendele din 2026, c\u00e2t \u0219i despre primul pachet de m\u0103suri fiscale, cum te-ar putea afecta \u0219i ce ar trebui s\u0103 faci ca s\u0103-\u021bi maximizezi profitul. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tot ce trebuie s\u0103 \u0219tii despre dividende: ce sunt dividendele, cum \u0219i c\u00e2nd se distribuie, cum se impoziteaz\u0103<\/p>\n","protected":false},"author":3,"featured_media":18430,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[373],"tags":[75,22,23,504],"class_list":["post-18427","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilitate-si-legislatie","tag-afacere","tag-antreprenor","tag-antreprenoriat","tag-dividende"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v25.5 (Yoast SEO v26.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Ce sunt dividendele \u0219i cum se impoziteaz\u0103 \u00een 2026<\/title>\n<meta name=\"description\" content=\"Afl\u0103 tot ce trebuie s\u0103 \u0219tii despre dividende: ce sunt, cum \u0219i c\u00e2nd se distribuie \u0219i cum se impoziteaz\u0103 \u00een 2026\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Totul despre dividende: Ce sunt, cum se distribuie \u0219i cum se impoziteaz\u0103 \u00een 2026\" \/>\n<meta property=\"og:description\" content=\"Afl\u0103 tot ce trebuie s\u0103 \u0219tii despre dividende: ce sunt, cum \u0219i c\u00e2nd se distribuie \u0219i cum se impoziteaz\u0103 \u00een 2026\" \/>\n<meta property=\"og:url\" content=\"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/\" \/>\n<meta property=\"og:site_name\" content=\"StartCo\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/StartCo.ro\/\" \/>\n<meta property=\"article:published_time\" content=\"2022-09-15T06:08:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-09T10:52:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/startco.ro\/blog\/wp-content\/uploads\/StartCo-3-min-2-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1640\" \/>\n\t<meta property=\"og:image:height\" content=\"924\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Viviana Popa\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@StartCo_ro\" \/>\n<meta name=\"twitter:site\" content=\"@StartCo_ro\" \/>\n<meta name=\"twitter:label1\" content=\"Scris de\" \/>\n\t<meta name=\"twitter:data1\" content=\"Viviana Popa\" \/>\n\t<meta name=\"twitter:label2\" content=\"Timp estimat pentru citire\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/\"},\"author\":{\"name\":\"Viviana Popa\",\"@id\":\"https:\/\/startco.ro\/blog\/#\/schema\/person\/1bbe96e8a4b59db8234afc52bd99005c\"},\"headline\":\"Totul despre dividende: Ce sunt, cum se distribuie \u0219i cum se impoziteaz\u0103 \u00een 2026\",\"datePublished\":\"2022-09-15T06:08:41+00:00\",\"dateModified\":\"2026-01-09T10:52:28+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/\"},\"wordCount\":1272,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/startco.ro\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/startco.ro\/blog\/wp-content\/uploads\/StartCo-3-min-2-1.png\",\"keywords\":[\"afacere\",\"antreprenor\",\"antreprenoriat\",\"dividende\"],\"articleSection\":[\"Contabilitate &amp; legisla\u021bie pe limba ta\"],\"inLanguage\":\"ro-RO\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/#respond\"]}],\"accessibilityFeature\":[\"tableOfContents\"]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/\",\"url\":\"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/\",\"name\":\"Ce sunt dividendele \u0219i cum se impoziteaz\u0103 \u00een 2026\",\"isPartOf\":{\"@id\":\"https:\/\/startco.ro\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/startco.ro\/blog\/wp-content\/uploads\/StartCo-3-min-2-1.png\",\"datePublished\":\"2022-09-15T06:08:41+00:00\",\"dateModified\":\"2026-01-09T10:52:28+00:00\",\"description\":\"Afl\u0103 tot ce trebuie s\u0103 \u0219tii despre dividende: ce sunt, cum \u0219i c\u00e2nd se distribuie \u0219i cum se impoziteaz\u0103 \u00een 2026\",\"breadcrumb\":{\"@id\":\"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/#breadcrumb\"},\"inLanguage\":\"ro-RO\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ro-RO\",\"@id\":\"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/#primaryimage\",\"url\":\"https:\/\/startco.ro\/blog\/wp-content\/uploads\/StartCo-3-min-2-1.png\",\"contentUrl\":\"https:\/\/startco.ro\/blog\/wp-content\/uploads\/StartCo-3-min-2-1.png\",\"width\":1640,\"height\":924,\"caption\":\"Tot ce trebuie s\u0103 \u0219tii despre dividende\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Acas\u0103\",\"item\":\"https:\/\/startco.ro\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Contabilitate &amp; legisla\u021bie pe limba ta\",\"item\":\"https:\/\/startco.ro\/blog\/contabilitate-si-legislatie\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Totul despre dividende: Ce sunt, cum se distribuie \u0219i cum se impoziteaz\u0103 \u00een 2026\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/startco.ro\/blog\/#website\",\"url\":\"https:\/\/startco.ro\/blog\/\",\"name\":\"StartCo\",\"description\":\"Informa\u021bii mereu actualizate pentru afacerea ta\",\"publisher\":{\"@id\":\"https:\/\/startco.ro\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/startco.ro\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ro-RO\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/startco.ro\/blog\/#organization\",\"name\":\"StartCo\",\"url\":\"https:\/\/startco.ro\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ro-RO\",\"@id\":\"https:\/\/startco.ro\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/startco.ro\/blog\/wp-content\/uploads\/logo_social_image.png\",\"contentUrl\":\"https:\/\/startco.ro\/blog\/wp-content\/uploads\/logo_social_image.png\",\"width\":200,\"height\":200,\"caption\":\"StartCo\"},\"image\":{\"@id\":\"https:\/\/startco.ro\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/StartCo.ro\/\",\"https:\/\/x.com\/StartCo_ro\",\"https:\/\/www.instagram.com\/startco.ro\/\",\"https:\/\/www.linkedin.com\/company\/startco\/\",\"https:\/\/www.youtube.com\/@startco-ro\",\"https:\/\/www.tiktok.com\/@startco.ro\",\"https:\/\/www.reddit.com\/user\/StartCo-RO\"],\"description\":\"StartCo este o platform\u0103 digital\u0103 complet\u0103 pentru antreprenorii din Rom\u00e2nia. Oferim servicii rapide \u0219i 100% online de \u00eenfiin\u021bare \u0219i modificare firm\u0103 (SRL, PFA, II), facturare electronic\u0103, contabilitate \u0219i consultan\u021b\u0103 fiscal\u0103. Cu ajutorul tehnologiei, elimin\u0103m birocra\u021bia \u0219i facem antreprenoriatul mai simplu, mai accesibil \u0219i mai eficient.\",\"email\":\"contact@startco.ro\",\"telephone\":\"0371 700 410\",\"legalName\":\"StartCo\",\"numberOfEmployees\":{\"@type\":\"QuantitativeValue\",\"minValue\":\"51\",\"maxValue\":\"200\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/startco.ro\/blog\/#\/schema\/person\/1bbe96e8a4b59db8234afc52bd99005c\",\"name\":\"Viviana Popa\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ro-RO\",\"@id\":\"https:\/\/startco.ro\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/startco.ro\/blog\/wp-content\/uploads\/avatar_user_3_1684306727-96x96.png\",\"contentUrl\":\"https:\/\/startco.ro\/blog\/wp-content\/uploads\/avatar_user_3_1684306727-96x96.png\",\"caption\":\"Viviana Popa\"},\"description\":\"Expert Contabil membru CECCAR, pasionat\u0103 de content marketing, traduc aspectele fiscale \u0219i de business \u00eentr-un limbaj antreprenorial u\u0219or de digerat.\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Ce sunt dividendele \u0219i cum se impoziteaz\u0103 \u00een 2026","description":"Afl\u0103 tot ce trebuie s\u0103 \u0219tii despre dividende: ce sunt, cum \u0219i c\u00e2nd se distribuie \u0219i cum se impoziteaz\u0103 \u00een 2026","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/","og_locale":"ro_RO","og_type":"article","og_title":"Totul despre dividende: Ce sunt, cum se distribuie \u0219i cum se impoziteaz\u0103 \u00een 2026","og_description":"Afl\u0103 tot ce trebuie s\u0103 \u0219tii despre dividende: ce sunt, cum \u0219i c\u00e2nd se distribuie \u0219i cum se impoziteaz\u0103 \u00een 2026","og_url":"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/","og_site_name":"StartCo","article_publisher":"https:\/\/www.facebook.com\/StartCo.ro\/","article_published_time":"2022-09-15T06:08:41+00:00","article_modified_time":"2026-01-09T10:52:28+00:00","og_image":[{"width":1640,"height":924,"url":"https:\/\/startco.ro\/blog\/wp-content\/uploads\/StartCo-3-min-2-1.png","type":"image\/png"}],"author":"Viviana Popa","twitter_card":"summary_large_image","twitter_creator":"@StartCo_ro","twitter_site":"@StartCo_ro","twitter_misc":{"Scris de":"Viviana Popa","Timp estimat pentru citire":"7 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/#article","isPartOf":{"@id":"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/"},"author":{"name":"Viviana Popa","@id":"https:\/\/startco.ro\/blog\/#\/schema\/person\/1bbe96e8a4b59db8234afc52bd99005c"},"headline":"Totul despre dividende: Ce sunt, cum se distribuie \u0219i cum se impoziteaz\u0103 \u00een 2026","datePublished":"2022-09-15T06:08:41+00:00","dateModified":"2026-01-09T10:52:28+00:00","mainEntityOfPage":{"@id":"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/"},"wordCount":1272,"commentCount":0,"publisher":{"@id":"https:\/\/startco.ro\/blog\/#organization"},"image":{"@id":"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/#primaryimage"},"thumbnailUrl":"https:\/\/startco.ro\/blog\/wp-content\/uploads\/StartCo-3-min-2-1.png","keywords":["afacere","antreprenor","antreprenoriat","dividende"],"articleSection":["Contabilitate &amp; legisla\u021bie pe limba ta"],"inLanguage":"ro-RO","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/#respond"]}],"accessibilityFeature":["tableOfContents"]},{"@type":"WebPage","@id":"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/","url":"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/","name":"Ce sunt dividendele \u0219i cum se impoziteaz\u0103 \u00een 2026","isPartOf":{"@id":"https:\/\/startco.ro\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/#primaryimage"},"image":{"@id":"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/#primaryimage"},"thumbnailUrl":"https:\/\/startco.ro\/blog\/wp-content\/uploads\/StartCo-3-min-2-1.png","datePublished":"2022-09-15T06:08:41+00:00","dateModified":"2026-01-09T10:52:28+00:00","description":"Afl\u0103 tot ce trebuie s\u0103 \u0219tii despre dividende: ce sunt, cum \u0219i c\u00e2nd se distribuie \u0219i cum se impoziteaz\u0103 \u00een 2026","breadcrumb":{"@id":"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/#breadcrumb"},"inLanguage":"ro-RO","potentialAction":[{"@type":"ReadAction","target":["https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/"]}]},{"@type":"ImageObject","inLanguage":"ro-RO","@id":"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/#primaryimage","url":"https:\/\/startco.ro\/blog\/wp-content\/uploads\/StartCo-3-min-2-1.png","contentUrl":"https:\/\/startco.ro\/blog\/wp-content\/uploads\/StartCo-3-min-2-1.png","width":1640,"height":924,"caption":"Tot ce trebuie s\u0103 \u0219tii despre dividende"},{"@type":"BreadcrumbList","@id":"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Acas\u0103","item":"https:\/\/startco.ro\/blog\/"},{"@type":"ListItem","position":2,"name":"Contabilitate &amp; legisla\u021bie pe limba ta","item":"https:\/\/startco.ro\/blog\/contabilitate-si-legislatie\/"},{"@type":"ListItem","position":3,"name":"Totul despre dividende: Ce sunt, cum se distribuie \u0219i cum se impoziteaz\u0103 \u00een 2026"}]},{"@type":"WebSite","@id":"https:\/\/startco.ro\/blog\/#website","url":"https:\/\/startco.ro\/blog\/","name":"StartCo","description":"Informa\u021bii mereu actualizate pentru afacerea ta","publisher":{"@id":"https:\/\/startco.ro\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/startco.ro\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ro-RO"},{"@type":"Organization","@id":"https:\/\/startco.ro\/blog\/#organization","name":"StartCo","url":"https:\/\/startco.ro\/blog\/","logo":{"@type":"ImageObject","inLanguage":"ro-RO","@id":"https:\/\/startco.ro\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/startco.ro\/blog\/wp-content\/uploads\/logo_social_image.png","contentUrl":"https:\/\/startco.ro\/blog\/wp-content\/uploads\/logo_social_image.png","width":200,"height":200,"caption":"StartCo"},"image":{"@id":"https:\/\/startco.ro\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/StartCo.ro\/","https:\/\/x.com\/StartCo_ro","https:\/\/www.instagram.com\/startco.ro\/","https:\/\/www.linkedin.com\/company\/startco\/","https:\/\/www.youtube.com\/@startco-ro","https:\/\/www.tiktok.com\/@startco.ro","https:\/\/www.reddit.com\/user\/StartCo-RO"],"description":"StartCo este o platform\u0103 digital\u0103 complet\u0103 pentru antreprenorii din Rom\u00e2nia. Oferim servicii rapide \u0219i 100% online de \u00eenfiin\u021bare \u0219i modificare firm\u0103 (SRL, PFA, II), facturare electronic\u0103, contabilitate \u0219i consultan\u021b\u0103 fiscal\u0103. Cu ajutorul tehnologiei, elimin\u0103m birocra\u021bia \u0219i facem antreprenoriatul mai simplu, mai accesibil \u0219i mai eficient.","email":"contact@startco.ro","telephone":"0371 700 410","legalName":"StartCo","numberOfEmployees":{"@type":"QuantitativeValue","minValue":"51","maxValue":"200"}},{"@type":"Person","@id":"https:\/\/startco.ro\/blog\/#\/schema\/person\/1bbe96e8a4b59db8234afc52bd99005c","name":"Viviana Popa","image":{"@type":"ImageObject","inLanguage":"ro-RO","@id":"https:\/\/startco.ro\/blog\/#\/schema\/person\/image\/","url":"https:\/\/startco.ro\/blog\/wp-content\/uploads\/avatar_user_3_1684306727-96x96.png","contentUrl":"https:\/\/startco.ro\/blog\/wp-content\/uploads\/avatar_user_3_1684306727-96x96.png","caption":"Viviana Popa"},"description":"Expert Contabil membru CECCAR, pasionat\u0103 de content marketing, traduc aspectele fiscale \u0219i de business \u00eentr-un limbaj antreprenorial u\u0219or de digerat."}]}},"taxonomy_info":{"category":[{"value":373,"label":"Contabilitate &amp; legisla\u021bie pe limba ta"}],"post_tag":[{"value":75,"label":"afacere"},{"value":22,"label":"antreprenor"},{"value":23,"label":"antreprenoriat"},{"value":504,"label":"dividende"}]},"featured_image_src_large":["https:\/\/startco.ro\/blog\/wp-content\/uploads\/StartCo-3-min-2-1-1024x577.png",1024,577,true],"author_info":{"display_name":"Viviana Popa","author_link":"https:\/\/startco.ro\/blog\/author\/viviana\/"},"comment_info":0,"category_info":[{"term_id":373,"name":"Contabilitate &amp; legisla\u021bie pe limba ta","slug":"contabilitate-si-legislatie","term_group":0,"term_taxonomy_id":373,"taxonomy":"category","description":"","parent":0,"count":124,"filter":"raw","cat_ID":373,"category_count":124,"category_description":"","cat_name":"Contabilitate &amp; legisla\u021bie pe limba ta","category_nicename":"contabilitate-si-legislatie","category_parent":0}],"tag_info":[{"term_id":75,"name":"afacere","slug":"afacere","term_group":0,"term_taxonomy_id":75,"taxonomy":"post_tag","description":"","parent":0,"count":44,"filter":"raw"},{"term_id":22,"name":"antreprenor","slug":"antreprenor","term_group":0,"term_taxonomy_id":22,"taxonomy":"post_tag","description":"","parent":0,"count":237,"filter":"raw"},{"term_id":23,"name":"antreprenoriat","slug":"antreprenoriat","term_group":0,"term_taxonomy_id":23,"taxonomy":"post_tag","description":"","parent":0,"count":130,"filter":"raw"},{"term_id":504,"name":"dividende","slug":"dividende","term_group":0,"term_taxonomy_id":504,"taxonomy":"post_tag","description":"","parent":0,"count":7,"filter":"raw"}],"_links":{"self":[{"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/posts\/18427","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/comments?post=18427"}],"version-history":[{"count":9,"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/posts\/18427\/revisions"}],"predecessor-version":[{"id":21985,"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/posts\/18427\/revisions\/21985"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/media\/18430"}],"wp:attachment":[{"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/media?parent=18427"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/categories?post=18427"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/tags?post=18427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}