This site [1] says self-employed (PFA) has an income tax of 16% and national insurance of 10.5% or 26.3%, and another 5.5% (I didn't understand that part very well).

Micro-LLCs [2] have a 3% (no employees) or 1% (1 to 3 employees) corporation tax and 16% tax on dividends.

1 - http://www.fnsadscagrostar.ro/centre-de-formare/item/1891-ce...

2 - https://taxsummaries.pwc.com/romania/corporate/taxes-on-corp...