Every rate below is sourced and dated. Figures are annual, in EUR, for a single person with one income.
On ā¬100,000 a year as a founder taking dividends, Romania leaves you with ā¬79,133 against ā¬78,000 ā a difference of ā¬1,133 a year.
The income at which the answer changes, derived from the same rules as the tables below. Ranges stop where a regime stops being available, so nothing is claimed beyond it.
| Gross | š·š“ Romania Employee |
šŖšŖ Estonia Employee (22% flat) | Difference |
|---|---|---|---|
| ā¬50,000 | ā¬29,250 41.5% wedge |
ā¬39,444 21.1% wedge |
ā¬10,194 Estonia keeps more |
| ā¬100,000 | ā¬58,500 41.5% wedge |
ā¬77,040 23.0% wedge |
ā¬18,540 Estonia keeps more |
| ā¬200,000 | ā¬117,000 41.5% wedge |
ā¬152,232 23.9% wedge |
ā¬35,232 Estonia keeps more |
| Gross | š·š“ Romania PFA ā sole trader (sistem real) |
šŖšŖ Estonia Sole trader (FIE) | Difference |
|---|---|---|---|
| ā¬50,000 | ā¬36,341 27.3% wedge |
ā¬30,585 38.8% wedge |
ā¬5,756 Romania keeps more |
| ā¬100,000 | ā¬80,850 19.1% wedge |
ā¬59,322 40.7% wedge |
ā¬21,528 Romania keeps more |
| ā¬200,000 | ā¬170,850 14.6% wedge |
ā¬127,348 36.3% wedge |
ā¬43,502 Romania keeps more |
| Gross | š·š“ Romania Micro-SRL (1% turnover) + 16% dividend |
šŖšŖ Estonia OĆ dividends (0% retained Ā· 22/78 distributed) | Difference |
|---|---|---|---|
| ā¬50,000 | ā¬37,553 24.9% wedge |
ā¬39,000 22.0% wedge |
ā¬1,447 Estonia keeps more |
| ā¬100,000 | ā¬79,133 20.9% wedge |
ā¬78,000 22.0% wedge |
ā¬1,133 Romania keeps more |
| ā¬200,000 | ā¬139,272 30.4% wedge |
ā¬156,000 22.0% wedge |
ā¬16,728 Estonia keeps more |
Keeping more only matters if it buys more. Against the EU average, prices are 41.1% lower in Romania and 2.2% lower in Estonia. So that ā¬100,000 founder income is really worth ā¬134,351 in Romania and ā¬79,755 in Estonia at EU-average prices ā Romania comes out ahead once prices are counted.
Price levels: Eurostat ā purchasing power parities, COICOP 2018 (prc_ppp_ind_1), Actual individual consumption (COICOP A01), 2025. Source