{"id":20228,"date":"2023-12-05T09:04:09","date_gmt":"2023-12-05T07:04:09","guid":{"rendered":"https:\/\/startco.ro\/blog\/?p=20228"},"modified":"2026-01-12T16:52:51","modified_gmt":"2026-01-12T14:52:51","slug":"srl-impozit-pe-profit","status":"publish","type":"post","link":"https:\/\/startco.ro\/blog\/srl-impozit-pe-profit\/","title":{"rendered":"Impozit pe profit \u00een 2026: calcul, termene, declara\u021bii \u0219i deductibilit\u0103\u021bi"},"content":{"rendered":"\n<p>Ca urmare a schimb\u0103rilor din ultimii ani (plafon micro mai mic, reguli mai stricte \u0219i \u2013 din 2026 \u2013 cot\u0103 unic\u0103 micro), tot mai multe SRL-uri ajung pl\u0103titoare de impozit pe profit. \u00cen ghidul de mai jos g\u0103se\u0219ti cum se calculeaz\u0103 impozitul pe profit, c\u00e2nd se pl\u0103te\u0219te, ce declara\u021bii depui \u0219i c\u00e2nd poate fi mai avantajos dec\u00e2t micro.<\/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-este-impozitul-pe-profit\" data-level=\"2\">Ce este impozitul pe profit?<\/a><\/li><li><a href=\"#h-cine-ajunge-platitor-de-impozit-pe-profit\" data-level=\"2\">Cine ajunge pl\u0103titor de impozit pe profit?<\/a><\/li><li><a href=\"#h-cum-se-calculeaza-impozitul-pe-profit\" data-level=\"2\">Cum se calculeaz\u0103 impozitul pe profit?<\/a><\/li><li><a href=\"#h-cand-\u0219i-cum-se-declara-\u0219i-se-plate\u0219te-impozitul-pe-profit\" data-level=\"2\">C\u00e2nd \u0219i cum se declar\u0103 \u0219i se pl\u0103te\u0219te impozitul pe profit?<\/a><\/li><li><a href=\"#h-cum-scazi-legal-din-impozitul-pe-profit\" data-level=\"2\">Cum \u201escazi\u201d legal din impozitul pe profit?<\/a><\/li><li><a href=\"#h-impozit-pe-profit-vs-micro-in-2026-ce-s-a-schimbat-\u0219i-cum-alegi\" data-level=\"2\">Impozit pe profit vs micro \u00een 2026: ce s-a schimbat \u0219i cum alegi?<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-ce-este-impozitul-pe-profit\">Ce este impozitul pe profit?<\/h2>\n\n\n\n<p>Impozitul pe profit este <a href=\"https:\/\/startco.ro\/blog\/ce-taxe-vor-plati-firmele-in-2024\/\" target=\"_blank\" rel=\"noreferrer noopener\">regimul \u201estandard\u201d de impozitare pentru SRL-uri<\/a>: se aplic\u0103 cota de 16% asupra profitului impozabil (nu asupra veniturilor).<\/p>\n\n\n\n<p>\u00cen contabilitate, impozitul pe profit apare ca o cheltuial\u0103, dar fiscal este tratat ca nedeductibil (nu \u00ee\u021bi reduce profitul impozabil). E o nuan\u021b\u0103 mic\u0103, dar conteaz\u0103 \u00een calcule.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-cine-ajunge-platitor-de-impozit-pe-profit\">Cine ajunge pl\u0103titor de impozit pe profit?<\/h2>\n\n\n\n<p>O firm\u0103 pl\u0103te\u0219te impozit pe profit \u00een oricare dintre situa\u021biile de mai jos:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Nu se \u00eencadreaz\u0103 \/ nu vrea la micro (<a href=\"https:\/\/startco.ro\/blog\/conditiile-de-aplicare-a-impozitului-micro\/\">micro este op\u021bional, dac\u0103 \u00eendepline\u0219ti condi\u021biile<\/a>).<\/li>\n\n\n\n<li>Iese din micro \u00een cursul anului (de exemplu: dep\u0103\u0219e\u0219te plafonul, r\u0103m\u00e2ne f\u0103r\u0103 salariat etc.).<\/li>\n\n\n\n<li>Are activit\u0103\u021bi care nu permit micro (anumite domenii\/condi\u021bii speciale).<\/li>\n<\/ul>\n\n\n\n<p>Potrivit Codului Fiscal,&nbsp;impozitul pe profit este impozitul standard datorat de persoanele juridice din Rom\u00e2nia. Astfel, datoreaz\u0103 impozit pe profit companiile na\u021bionale, regiile autonome, toate tipurile de societ\u0103\u021bi (SRL, SA, etc.), funda\u021biile, asocia\u021biile \u0219i sucursalele, cu excep\u021bia:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>persoanelor juridice care pl\u0103tesc impozit micro<\/li>\n\n\n\n<li>Trezoreriei Statului<\/li>\n\n\n\n<li>Institu\u021biilor de stat care lucreaz\u0103 cu fonduri publice \u0219i venituri proprii<\/li>\n\n\n\n<li>Funda\u021biilor \u0219i organiza\u021biilor nonprofit rom\u00e2ne<\/li>\n\n\n\n<li>Cultelor religioase<\/li>\n\n\n\n<li>Institu\u021biilor educa\u021bionale private acreditate de stat \u0219i autorizate potrivit Legii educa\u021biei&nbsp;<\/li>\n\n\n\n<li>Asocia\u021biilor de proprietari constituite drept persoane juridice&nbsp;<\/li>\n\n\n\n<li>Fondului de garantare a pensiilor private<\/li>\n\n\n\n<li>Fondului de garantare a depozitelor din sistemul bancar<\/li>\n\n\n\n<li>Fondului de compensare a investitorilor<\/li>\n\n\n\n<li>B\u0103ncii Na\u021bionale a Rom\u00e2niei<\/li>\n\n\n\n<li>Organiza\u021biilor patronale \u0219i sindicale<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-cum-se-calculeaza-impozitul-pe-profit\">Cum se calculeaz\u0103 impozitul pe profit?<\/h2>\n\n\n\n<p>Impozitul pe profit se calculeaz\u0103 prin aplicarea cotei unice de 16% asupra profitului impozabil.&nbsp;Profitul impozabil se determin\u0103 prin sc\u0103derea <a href=\"https:\/\/startco.ro\/blog\/ce-cheltuieli-pot-deconta-pe-firma\/\" target=\"_blank\" rel=\"noreferrer noopener\">cheltuielilor deductibile<\/a> \u0219i a veniturilor neimpozabile, din veniturile totale ob\u021binute (conform <a href=\"https:\/\/static.anaf.ro\/static\/10\/Anaf\/legislatie\/Cod_fiscal_norme_2023.htm#A19\" target=\"_blank\" rel=\"noreferrer noopener\">art. 19 din Codul fiscal<\/a>). <\/p>\n\n\n\n<p>\u00cen practic\u0103, calculezi rezultatul fiscal pornind de la rezultatul contabil \u0219i f\u0103c\u00e2nd ajust\u0103ri fiscale (cele mai frecvente: cheltuieli nedeductibile, venituri neimpozabile, sponsoriz\u0103ri, pierderi fiscale etc.).<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Formul\u0103 profit impozabil:&nbsp;<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><em>Profit impozabil = Venituri totale &#8211; Cheltuieli deductibile &#8211; Venituri Neimpozabile &#8211; Deduceri + Cheltuieli Nedeductibile&nbsp;<\/em><\/strong><\/li>\n<\/ul>\n<\/blockquote>\n\n\n\n<p>Prin aplicarea acestei formule se stabile\u0219te dac\u0103 firma \u00eenregistreaz\u0103 profit (rezultat pozitiv) sau pierdere (rezultat negativ) \u00een perioada de raportare, \u0219i prin urmare, dac\u0103 datoreaz\u0103 sau nu impozit pe profit.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>Formul\u0103 impozit profit:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><em>Impozit profit = 16% x Profit Impozabil<\/em><\/strong><\/li>\n<\/ul>\n<\/blockquote>\n\n\n\n<p><strong>Exemplu de calcul impozit pe profit:<\/strong><\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p><em>S\u0103 zicem c\u0103 \u00eentr-un trimestru ai:<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>profit contabil: 100.000 lei<\/em><\/li>\n\n\n\n<li><em>cheltuieli nedeductibile (ex: penalit\u0103\u021bi, cheltuieli f\u0103r\u0103 documente, partea nedeductibil\u0103 din protocol etc.): 10.000 lei<\/em><\/li>\n\n\n\n<li><em>venituri neimpozabile: 5.000 lei<\/em><\/li>\n\n\n\n<li><em>pierdere fiscal\u0103 din anii trecu\u021bi pe care o recuperezi: 20.000 lei (\u00een limita regulilor de recuperare)<\/em><\/li>\n<\/ul>\n\n\n\n<p><em>Atunci:<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><em>Profit impozabil = 100.000 + 10.000 \u2212 5.000 \u2212 20.000 = 85.000 lei<\/em><\/li>\n\n\n\n<li><em>Impozit pe profit = 16% \u00d7 85.000 = 13.600 lei<\/em><\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p><strong>Cheltuieli deductibile: ce conteaz\u0103 cel mai mult pentru un SRL?<\/strong><\/p>\n\n\n\n<p>C\u00e2nd vine vorba de cheltuieli, nu uita c\u0103 deductibile sunt cele f\u0103cute \u00een scopul desf\u0103\u0219ur\u0103rii activit\u0103\u021bii economice, justificate cu documente. Cele mai \u00eent\u00e2lnite cheltuieli deductibile sunt <a href=\"https:\/\/startco.ro\/blog\/care-sunt-taxele-pentru-un-salariat\/\" target=\"_blank\" rel=\"noreferrer noopener\">salarii \u0219i taxe aferente<\/a>, chirie, utilit\u0103\u021bi, servicii profesionale, marketing, promovare, software \/ abonamente \/ licen\u021be.<\/p>\n\n\n\n<p>Iar cheltuielile \u201esensibile\u201d (unde apar des ajust\u0103ri) sunt protocol, cheltuieli mixte (folosite \u0219i personal, \u0219i \u00een firm\u0103), cheltuieli f\u0103r\u0103 documente corecte \/ incomplete, amenzi, penalit\u0103\u021bi (de regul\u0103, nedeductibile).<\/p>\n\n\n\n<p>Dac\u0103 vrei s\u0103 afli mai multe despre cheltuielile deductibile \u0219i cum \u00ee\u021bi po\u021bi optimiza firma cu ajutorul lor, <a href=\"https:\/\/startco.ro\/blog\/cum-sa-scoti-bani-din-firma-in-2026-fara-dividende-taxate-majorat\/\" target=\"_blank\" rel=\"noreferrer noopener\">arunc\u0103 un ochi pe ghidul nostru dedicat<\/a>.<\/p>\n\n\n\n<p><strong>Cum se recupereaz\u0103 pierderea fiscal\u0103?<\/strong><\/p>\n\n\n\n<p>Dac\u0103 \u00eentr-un an ai pierdere fiscal\u0103, o po\u021bi recupera din profiturile viitoare, \u00eens\u0103:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>pierderile \u00eenregistrate \u00eencep\u00e2nd cu 2024 se recupereaz\u0103 \u00een urm\u0103torii 5 ani consecutivi.<\/li>\n\n\n\n<li>recuperarea este limitat\u0103 la 70% din profitul impozabil al perioadei \u00een care o recuperezi.<\/li>\n\n\n\n<li>pentru pierderile din anii anteriori lui 2024, se aplic\u0103 regulile tranzitorii (inclusiv recuperare pe 7 ani, cu limitarea de 70% dup\u0103 regulile actuale).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-cand-\u0219i-cum-se-declara-\u0219i-se-plate\u0219te-impozitul-pe-profit\">C\u00e2nd \u0219i cum se declar\u0103 \u0219i se pl\u0103te\u0219te impozitul pe profit?<\/h2>\n\n\n\n<p>Impozitul pe profit se achit\u0103 trimestrial, p\u00e2n\u0103 la data de 25 inclusiv a primei luni urm\u0103toare \u00eenchiderii perioadei de raportare (pentru trimestrele I-III). Definitivarea \u0219i plata impozitului pe profit aferent anului fiscal (unde este inclus \u0219i trimestrul IV) se efectueaz\u0103 p\u00e2n\u0103 la 25 martie inclusiv, a anului urm\u0103tor celui de de raportare.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Perioad\u0103<\/strong><\/td><td><strong>Declara\u021bie<\/strong><\/td><td><strong>Termen uzual<\/strong><\/td><\/tr><tr><td>Trimestrul I<\/td><td>D100<\/td><td>25 aprilie<\/td><\/tr><tr><td>Trimestrul II<\/td><td>D100<\/td><td>25 iulie<\/td><\/tr><tr><td>Trimestrul III<\/td><td>D100<\/td><td>25 octombrie<\/td><\/tr><tr><td>Anual (regularizare, include T4)<\/td><td>D101<\/td><td>25 martie anul urm\u0103tor<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\">Termene (an fiscal = an calendaristic)<\/figcaption><\/figure>\n\n\n\n<p><strong>Bine de \u0219tiut:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Plata impozitului pe profit se face \u00een <a href=\"https:\/\/startco.ro\/blog\/cum-iti-deschizi-cont-la-trezorerie\/\" target=\"_blank\" rel=\"noreferrer noopener\">contul de trezorerie<\/a> ANAF, pl\u0103\u021bile fiind posibile at\u00e2t online c\u00e2t \u0219i cash sau card la ghi\u0219eul ANAF.<\/li>\n\n\n\n<li>\u00cen cazul pl\u0103\u021bii cu \u00eent\u00e2rziere a impozitului pe profit se vor calcula penalit\u0103\u021bi pe zile de \u00eent\u00e2rziere.&nbsp;<\/li>\n\n\n\n<li>\u00cen cazul declar\u0103rii cu \u00eent\u00e2rziere\/nedepunerii declara\u021biilor, ANAF poate da direct amend\u0103, f\u0103r\u0103 avertisment. Pentru a evita amenzile \u0219i penalit\u0103\u021bile, este important s\u0103 verifici periodic situa\u021bia declara\u021biilor.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-cum-scazi-legal-din-impozitul-pe-profit\">Cum \u201escazi\u201d legal din impozitul pe profit?<\/h2>\n\n\n\n<p>Dac\u0103 faci <a href=\"https:\/\/startco.ro\/blog\/redirectionarea-unei-parti-din-impozit\/\" target=\"_blank\" rel=\"noreferrer noopener\">sponsoriz\u0103ri\/mecenat conform legii<\/a>, nu le deduci ca \u0219i cheltuial\u0103, dar po\u021bi sc\u0103dea din impozitul pe profit datorat \u00een limita minimului dintre:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>0,75% din cifra de afaceri \u0219i<\/li>\n\n\n\n<li>20% din impozitul pe profit datorat.<\/li>\n<\/ul>\n\n\n\n<p>Dar asta \u00eenseamn\u0103 c\u0103, pe l\u00e2ng\u0103 celelalte declara\u021bii, Declara\u021bia 107 (D107) devine obligatorie pentru raportare. Din 2024, pl\u0103titorii de impozit pe profit depun D107 \u2013 declara\u021bie informativ\u0103 privind beneficiarii sponsoriz\u0103rilor\/mecenatului, iar termenul este p\u00e2n\u0103 la termenul de depunere a D101 (de regul\u0103, 25 martie).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-impozit-pe-profit-vs-micro-in-2026-ce-s-a-schimbat-\u0219i-cum-alegi\">Impozit pe profit vs micro \u00een 2026: ce s-a schimbat \u0219i cum alegi?<\/h2>\n\n\n\n<p>Micro \u00een 2026, pe scurt:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>cot\u0103 unic\u0103: 1% <\/li>\n\n\n\n<li>plafon venituri: 100.000 euro<\/li>\n\n\n\n<li>condi\u021bia de salariat r\u0103m\u00e2ne (cu termen de 30 zile pentru firme nou \u00eenfiin\u021bate \/ reluare activitate)<\/li>\n\n\n\n<li>\u0219i o regul\u0103 important\u0103: dac\u0103 dup\u0103 1 ianuarie 2023 ai fost micro, \u00een anumite situa\u021bii nu mai po\u021bi reveni ulterior la micro.<\/li>\n<\/ul>\n\n\n\n<p>Compara\u021bia strict matematic\u0103 \u00eentre 1% din venit \u0219i 16% din profit d\u0103 un prag orientativ:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Micro: 1% \u00d7 venituri<\/li>\n\n\n\n<li>Profit: 16% \u00d7 profit<\/li>\n\n\n\n<li>La ce marj\u0103 e\u0219ti \u201epe zero\u201d?\n<ul class=\"wp-block-list\">\n<li>16% \u00d7 profit = 1% \u00d7 venit \u2192 profit\/venit = 1\/16 = 6,25%<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>Astfel, dac\u0103 ai marj\u0103 peste ~6,25%, micro tinde s\u0103 fie mai avantajos (strict din perspectiva acestor dou\u0103 impozite). Dac\u0103 ai marj\u0103 sub ~6,25% (cheltuieli mari), profit poate bate micro.<\/p>\n\n\n\n<p>Evident, \u00een realitate mai intr\u0103 \u00een discu\u021bie: deductibilit\u0103\u021bi, pierdere fiscal\u0103, investi\u021bii, sponsoriz\u0103ri, <a href=\"https:\/\/startco.ro\/blog\/tot-ce-trebuie-sa-stii-despre-dividende\/\" target=\"_blank\" rel=\"noreferrer noopener\">planul de dividende<\/a> etc. De\u0219i cota de impozitare pentru impozitul pe profit este mai mare dec\u00e2t cota de impozitare a venitului \u00een cazul impozitului micro (16% versus 1%), exist\u0103 totu\u0219i \u0219i un aspect care se poate transforma \u00eentr-un beneficiu pentru firme. Este vorba despre cheltuielile deductibile care reduc baza impozabil\u0103 la care se aplic\u0103 ulterior cota de impozitare.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"910\" src=\"https:\/\/startco.ro\/blog\/wp-content\/uploads\/Cheltuieli-Impozit-pe-profit-1024x910.png\" alt=\"\" class=\"wp-image-20293\" srcset=\"https:\/\/startco.ro\/blog\/wp-content\/uploads\/Cheltuieli-Impozit-pe-profit-1024x910.png 1024w, https:\/\/startco.ro\/blog\/wp-content\/uploads\/Cheltuieli-Impozit-pe-profit-300x267.png 300w, https:\/\/startco.ro\/blog\/wp-content\/uploads\/Cheltuieli-Impozit-pe-profit-768x683.png 768w, https:\/\/startco.ro\/blog\/wp-content\/uploads\/Cheltuieli-Impozit-pe-profit-1536x1365.png 1536w, https:\/\/startco.ro\/blog\/wp-content\/uploads\/Cheltuieli-Impozit-pe-profit.png 1800w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Aten\u021bie la modul cum deduci cheltuielile: orice cheltuial\u0103 \u00eenregistrat\u0103 ca fiind deductibil\u0103, de\u0219i este nedeductibil\u0103, va fi scoas\u0103 \u00een cazul unui control, \u0219i se va impune impozit pe profit suplimentar, plus accesorii \u0219i dob\u00e2nzi penalizatoare.<\/p>\n\n\n\n<p><strong>Trecere \u00eentre micro \u0219i impozit pe profit<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Micro \u2192 profit (op\u021bional):<\/strong> prin actualizarea vectorului fiscal (de regul\u0103 prin formularul 700), cu aplicare din perioada prev\u0103zut\u0103 de lege \/ vector fiscal. (\u00cen practic\u0103, aici e important timing-ul \u0219i motivul schimb\u0103rii).<\/li>\n\n\n\n<li><strong>Micro \u2192 profit (obligatoriu):<\/strong> c\u00e2nd nu mai \u00eendepline\u0219ti condi\u021biile (ex. dep\u0103\u0219e\u0219ti plafonul, nu mai ai salariat etc.), treci la profit <strong>din trimestrul \u00een care apare situa\u021bia<\/strong>.<\/li>\n\n\n\n<li><strong>Profit \u2192 micro:<\/strong> doar dac\u0103 \u00eendepline\u0219ti condi\u021biile \u0219i nu intri pe interdic\u021biile aplicabile (inclusiv regula legat\u0103 de statutul de micro dup\u0103 01.01.2023).<\/li>\n<\/ul>\n\n\n\n<p>Cel mai bine este s\u0103 calculezi exact taxele pe care le-ai datora la fiecare form\u0103 de impozitare \u00een parte, \u00een func\u021bie de venitul \u0219i cheltuielile pe care le estimezi. Po\u021bi folosi <a href=\"https:\/\/startco.ro\/calculator\" target=\"_blank\" rel=\"noreferrer noopener\">calculatorul de taxe StartCo<\/a> pentru a simula rapid mai multe astfel de scenarii.<\/p>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1768226829832\"><strong class=\"schema-faq-question\">Care e diferen\u021ba dintre profit contabil \u0219i profit impozabil?<\/strong> <p class=\"schema-faq-answer\">Profitul contabil e rezultatul din contabilitate. Profitul impozabil (fiscal) este profitul ajustat cu reguli fiscale: cheltuieli nedeductibile, venituri neimpozabile, pierderi fiscale etc.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1768226885894\"><strong class=\"schema-faq-question\">Exist\u0103 situa\u021bii \u00een care pl\u0103tesc un \u201eminim\u201d la impozit pe profit?<\/strong> <p class=\"schema-faq-answer\">Da, pentru anumite activit\u0103\u021bi (ex. cluburi de noapte\/discoteci\/cazinouri) exist\u0103 regula de 5% din venituri dac\u0103 impozitul calculat e sub acest prag.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1768226903892\"><strong class=\"schema-faq-question\">Impozitul pe profit se pl\u0103te\u0219te dac\u0103 firma e pe pierdere?<\/strong> <p class=\"schema-faq-answer\">Nu. Dac\u0103 ai pierdere fiscal\u0103, nu datorezi impozit pe profit pentru perioada respectiv\u0103 (dar pierderea poate fi recuperat\u0103 \u00een anii urm\u0103tori, \u00een limitele legale).<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Afl\u0103 ce este impozitul pe profit, cine \u00eel pl\u0103te\u0219te, cum se calculeaz\u0103, c\u00e2nd se declar\u0103 \u0219i cum alegi \u00eentre impozitul pe profit \u0219i micro.<\/p>\n","protected":false},"author":3,"featured_media":20229,"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":[75,22,418,546],"class_list":["post-20228","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contabilitate-si-legislatie","tag-afacere","tag-antreprenor","tag-impozit-pe-profit","tag-microintreprinderi"],"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>Impozit pe profit: Tot ce trebuie s\u0103 \u0219tii \u00een 2026<\/title>\n<meta name=\"description\" content=\"Vezi cum se calculeaz\u0103 impozitul pe profit la SRL, ce declara\u021bii depui, termenele, cheltuieli deductibile \u0219i c\u00e2nd merit\u0103 vs micro.\" \/>\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\/srl-impozit-pe-profit\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Impozit pe profit \u00een 2026: calcul, termene, declara\u021bii \u0219i deductibilit\u0103\u021bi\" \/>\n<meta property=\"og:description\" content=\"Vezi cum se calculeaz\u0103 impozitul pe profit la SRL, ce declara\u021bii depui, termenele, cheltuieli deductibile \u0219i c\u00e2nd merit\u0103 vs micro.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/startco.ro\/blog\/srl-impozit-pe-profit\/\" \/>\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=\"2023-12-05T07:04:09+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-12T14:52:51+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/startco.ro\/blog\/wp-content\/uploads\/StartCo-24-min.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=\"8 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/startco.ro\/blog\/srl-impozit-pe-profit\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/startco.ro\/blog\/srl-impozit-pe-profit\/\"},\"author\":{\"name\":\"Viviana Popa\",\"@id\":\"https:\/\/startco.ro\/blog\/#\/schema\/person\/1bbe96e8a4b59db8234afc52bd99005c\"},\"headline\":\"Impozit pe profit \u00een 2026: calcul, termene, declara\u021bii \u0219i deductibilit\u0103\u021bi\",\"datePublished\":\"2023-12-05T07:04:09+00:00\",\"dateModified\":\"2026-01-12T14:52:51+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/startco.ro\/blog\/srl-impozit-pe-profit\/\"},\"wordCount\":1499,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/startco.ro\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/startco.ro\/blog\/srl-impozit-pe-profit\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/startco.ro\/blog\/wp-content\/uploads\/StartCo-24-min.png\",\"keywords\":[\"afacere\",\"antreprenor\",\"impozit pe profit\",\"micro\u00eentreprinderi\"],\"articleSection\":[\"Contabilitate &amp; 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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."},{"@type":"Question","@id":"https:\/\/startco.ro\/blog\/srl-impozit-pe-profit\/#faq-question-1768226829832","position":1,"url":"https:\/\/startco.ro\/blog\/srl-impozit-pe-profit\/#faq-question-1768226829832","name":"Care e diferen\u021ba dintre profit contabil \u0219i profit impozabil?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Profitul contabil e rezultatul din contabilitate. Profitul impozabil (fiscal) este profitul ajustat cu reguli fiscale: cheltuieli nedeductibile, venituri neimpozabile, pierderi fiscale etc.","inLanguage":"ro-RO"},"inLanguage":"ro-RO"},{"@type":"Question","@id":"https:\/\/startco.ro\/blog\/srl-impozit-pe-profit\/#faq-question-1768226885894","position":2,"url":"https:\/\/startco.ro\/blog\/srl-impozit-pe-profit\/#faq-question-1768226885894","name":"Exist\u0103 situa\u021bii \u00een care pl\u0103tesc un \u201eminim\u201d la impozit pe profit?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Da, pentru anumite activit\u0103\u021bi (ex. cluburi de noapte\/discoteci\/cazinouri) exist\u0103 regula de 5% din venituri dac\u0103 impozitul calculat e sub acest prag.","inLanguage":"ro-RO"},"inLanguage":"ro-RO"},{"@type":"Question","@id":"https:\/\/startco.ro\/blog\/srl-impozit-pe-profit\/#faq-question-1768226903892","position":3,"url":"https:\/\/startco.ro\/blog\/srl-impozit-pe-profit\/#faq-question-1768226903892","name":"Impozitul pe profit se pl\u0103te\u0219te dac\u0103 firma e pe pierdere?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Nu. Dac\u0103 ai pierdere fiscal\u0103, nu datorezi impozit pe profit pentru perioada respectiv\u0103 (dar pierderea poate fi recuperat\u0103 \u00een anii urm\u0103tori, \u00een limitele legale).","inLanguage":"ro-RO"},"inLanguage":"ro-RO"}]}},"taxonomy_info":{"category":[{"value":373,"label":"Contabilitate &amp; legisla\u021bie pe limba ta"}],"post_tag":[{"value":75,"label":"afacere"},{"value":22,"label":"antreprenor"},{"value":418,"label":"impozit pe profit"},{"value":546,"label":"micro\u00eentreprinderi"}]},"featured_image_src_large":["https:\/\/startco.ro\/blog\/wp-content\/uploads\/StartCo-24-min-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":418,"name":"impozit pe profit","slug":"impozit-pe-profit","term_group":0,"term_taxonomy_id":418,"taxonomy":"post_tag","description":"","parent":0,"count":3,"filter":"raw"},{"term_id":546,"name":"micro\u00eentreprinderi","slug":"microintreprinderi","term_group":0,"term_taxonomy_id":546,"taxonomy":"post_tag","description":"","parent":0,"count":3,"filter":"raw"}],"_links":{"self":[{"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/posts\/20228","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=20228"}],"version-history":[{"count":29,"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/posts\/20228\/revisions"}],"predecessor-version":[{"id":22017,"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/posts\/20228\/revisions\/22017"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/media\/20229"}],"wp:attachment":[{"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/media?parent=20228"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/categories?post=20228"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/startco.ro\/blog\/wp-json\/wp\/v2\/tags?post=20228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}