Simplified tax regime for freelancers in Moldova from 2026

Freelancing in Moldova keeps growing. More and more people work independently: they take online projects, serve clients directly, and operate without creating a company. Until now, the taxation rules for such activities were not fully clear.

Starting January 1, 2026, a new simplified tax regime for freelancers in Moldova will apply. The government aims to make self-employment in Moldova more legal, accessible and less bureaucratic.

Legal basis — Law No. 228 of July 10, 2025, published on August 29, 2025 in Monitorul Oficial. It defines how freelancers pay taxes in Moldova and how they can operate officially.

Who is covered by the new regime

The regime is intended for individuals who carry out independent economic activity and receive income directly from services or work, without registering a company (SRL or sole proprietorship).

Examples of eligible professions:

  • IT consulting and development
  • web and graphic design
  • copywriting, content and PR
  • photography and videography
  • architecture and engineering
  • technical repair services
  • private tutoring and consulting
  • cleaning services
  • jewelry and handmade crafts
  • beauty services

In short: if a person works independently and earns income, the new rules may apply.

How freelancers register officially

Freelancer registration Moldova is simple and done online.

  • Enter the Public Services Agency (ASP) website
  • Submit a notification on starting the activity
  • Submit a declaration electronically
  • Sign with a digital signature
  • Personal submission is possible in exceptional cases

Important: registration is free.

15% single tax: replacing several payments at once

Freelancers will pay a single tax of 15% of annual income, replacing multiple contributions.

What changes:

What existed before What applies now
Income tax Single tax 15% of annual income
Social insurance contributions
Healthcare insurance contributions
Separate local taxes

Benefits:

  • simple calculation;
  • clear income planning;
  • reduced risk of errors.

Income threshold: up to 1.2 million MDL per year

The regime applies only if the annual income does not exceed 1.2 million MDL.

Annual income Tax regime
Up to 1.2 million MDL Simplified tax regime
Above 1.2 million MDL Mandatory transition to another regime

If the income exceeds the limit, switching to another regime becomes mandatory.

The transition depends on the specific situation — consulting an accountant is recommended.

Accounting and reporting: what changes

  • no traditional accounting is required;
  • no tax or statistical reporting must be submitted;
  • income records are kept by the State Tax Service automatically.

Professional services such as Accounting services or Financial consulting may still be useful for planning.

How freelancers operate after registration

  • obtain and activate a digital signature;
  • ensure all income is official and traceable;
  • the state aims to support legal income and social protection.

The goal is simple: less bureaucracy → more legal protection.

Advantages of the new regime

  • free and simple registration;
  • ability to work legally without a company;
  • social guarantees (pension and healthcare);
  • minimal bureaucracy.

What to do before 2026: quick checklist

  • analyze whether your activity qualifies;
  • obtain a digital signature;
  • follow updates on online registration launch;
  • talk to an accountant in advance.

Preparation makes the transition easier and more predictable.

FAQ

What is the simplified tax regime for freelancers?

A system where individuals with independent economic activity pay a single tax of 15% of annual income instead of several separate taxes, gaining legal work status and social guarantees.

Where can freelancers register officially?

Online via the ASP platform, by submitting a notification and declaration with a digital signature.

Do freelancers need to register a company?

No, the system is designed for official work without SRL or sole proprietorship.

Do freelancers need accounting?

No accounting or reporting is required. The State Tax Service manages income data automatically, but advice from an accountant is useful if income approaches the 1.2 million MDL limit.

Preparing for change: how freelancers can approach 2026

The new regime promises clarity: one tax, minimal paperwork, and access to social protections. Knowing the rules early makes freelancing in 2026 easier and safer.

👉 Get professional accounting advice on the new tax regime — Buhgalter.md

LLC or Sole Proprietorship in Moldova: What to Choose for Your Business in 2025?

When launching a business in the Republic of Moldova, the first practical decision is simple but fundamental: which legal structure is more advantageous – Sole Proprietorship or Limited Liability Company (LLC)? This choice affects taxes, personal financial risk, access to investments, credibility with banks and partners, and often determines whether the business will survive its first year.

Below, we explain clearly how an individual sole proprietor differs from a limited liability company, how taxation works, and when it’s more beneficial to start as a Sole Proprietorship or to register an LLC in Moldova right away.

The Main Difference Between a Sole Proprietorship and an LLC — In Simple Terms

Criteria Sole Proprietorship LLC (Limited Liability Company)
Business liability Owner is personally liable with personal assets Only the company is liable with its assets
Legal status Business and owner are legally the same person Separate legal entity
Scalability Suitable for small activities and freelancers Ideal for expansion: employees, investors, large contracts

Key takeaway:
If risks and financial volumes are small — start as a Sole Proprietorship.
If you plan for employees, credit, tenders, or major partnerships — safer to form an LLC.

What Is a Sole Proprietorship in Moldova?

A Sole Proprietorship is a business structure where an individual is legally registered with ASP to operate independently. It offers a fast and cost-efficient way to legally perform services or sell goods.

Who Should Choose This Structure

A Sole Proprietorship is a good option if you:

  • are a freelancer (IT, design, marketing, copywriting);
  • are a craftsman or service provider (repairs, production on demand, etc.);
  • work in consulting or education;
  • want to test a business idea with minimal initial costs.

Advantages of Sole Proprietorship

  • Quick registration. Typically completed within one business day via ASP.
  • Minimal bureaucracy. Fewer documents than for an LLC.
  • Lower accounting costs. Simplified bookkeeping if few operations.
  • Direct access to profits. Income after taxes goes directly to the owner.

Disadvantages & Risks

  • Unlimited personal liability. Business debts can affect personal property (e.g., home, car, savings).
  • Lower business credibility. Banks and large clients tend to trust LLCs more.
  • Limited growth potential. Harder to bring in partners or investors.
  • Social contributions (CAS/CNAM) may increase as business grows or employees are hired.

💡 Accountant’s tip: Sole Proprietorship is ideal for low-risk activities and a fast start but consider switching to an LLC when turnover and liabilities grow.

What Is an LLC in Moldova?

A Limited Liability Company (LLC) is a separate legal entity from its owner(s), with its own registration ID, assets, bank account, and legal obligations. Owners’ personal assets are protected.

Who Should Choose an LLC

An LLC is the right fit if you:

  • work with other companies (B2B) or participate in tenders;
  • plan to hire employees and scale operations;
  • consider loans, investments, or business partners;
  • run an e-commerce business, production company, or IT service;
  • deal with import/export activities.

Advantages of LLC

  • Personal asset protection. Liability is limited to the company’s assets.
  • Higher credibility. Better standing with banks and business clients.
  • Investment-friendly structure. Easy to distribute or transfer ownership shares.
  • Supports long-term expansion.

Disadvantages of LLC

  • More complex registration process;
  • Full bookkeeping and administrative compliance required;
  • Higher operational costs than a Sole Proprietorship;
  • Director’s salary and related CAS/CNAM obligations.

💡 Accountant’s tip: If your goal is real growth, registering an LLC from the start is usually the correct strategic choice.

Sole Proprietorship vs LLC: Detailed Comparison

Criteria Sole Proprietorship LLC
Legal Status Individual business owner Independent legal entity
Liability Unlimited personal liability Limited liability
Market credibility Suitable for micro-businesses and freelancers Preferred in B2B and by banks
Investment opportunities Very limited Partners and investors can join
Employees Possible but requires more accounting effort Standard business practice
Corporate Tax Typically ~12% of profit (standard regime) Typically ~12% of profit (standard regime)
Special tax regimes Depends on specific business profile Possible in certain industries (within legal rules)
VAT (TVA) Mandatory if revenue exceeds ~1.2M MDL/year Same VAT threshold rules apply
CAS/CNAM contributions Depending on chosen tax regime & employees Required for employees & administrator
Participation in tenders Rarely possible Common requirement
Bank account Optional Mandatory
Closing the business Fast and inexpensive Requires formal liquidation process

Taxes: Practical Examples

Assuming a simple model:

  • Annual revenue: 300,000 / 1,000,000 / 3,000,000 MDL
  • Business expenses: 50% of revenue
Revenue Estimated Profit Profit Tax (12%)
300,000 MDL 150,000 MDL 18,000 MDL
1,000,000 MDL 500,000 MDL 60,000 MDL
3,000,000 MDL 1,500,000 MDL 180,000 MDL

⚠️ Exact tax regime depends on your business activity and legal setup and should be verified with current legislation.

💡 Accountant’s tip: The right decision isn’t based on a fixed tax rate in an article, but on calculating the full real tax burden: profit tax, VAT, CAS, CNAM & other contributions.

Checklist: Which Structure Should You Choose?

Question If YES — better option:
Do you want a quick and inexpensive start? Sole Proprietorship
Are you planning to hire staff? LLC
Do you work with large companies? LLC
Do you work alone with low risk? Sole Proprietorship
Do you need investors or credits? LLC
Do you want to protect your personal assets? LLC

Examples by Business Type

Freelancer (design, IT, marketing) → Sole Proprietorship

Online store → LLC

Production workshop → LLC

B2B consulting → LLC

Cost of Business Administration

Cost category Sole Proprietorship LLC
Accounting Lower initial costs Higher — full bookkeeping required
CAS / CNAM Depends on activity & employees Mandatory for employees & administrator
Reporting mistakes & fines Fewer reports but higher personal risk of errors More reporting, but lower risk with a proper system

How to Register a Sole Proprietorship in Moldova

  1. Select CAEM activity codes;
  2. Prepare ID and necessary documentation;
  3. Apply at ASP (online or in person);
  4. Receive registration certificate and IDNO;
  5. Open a bank account if needed.

How to Form an LLC in Moldova

  1. Select company name, ownership structure and founders;
  2. Prepare articles of incorporation and founding decision;
  3. Provide legal address;
  4. Register at ASP;
  5. Open a corporate bank account;
  6. Deposit share capital;
  7. Set up accounting, payroll (CAS/CNAM) and VAT if applicable.

FAQ — Common Questions

Which is more advantageous in Moldova: LLC or Sole Proprietorship?

For small-scale services and freelancing — Sole Proprietorship.
For scalable business with employees and large contracts — LLC.

Can I start as a Sole Proprietorship and later convert to an LLC?

Yes — this is a common and recommended route when the business grows.

When do I need to register for VAT (TVA)?

When the business exceeds the VAT threshold (e.g., 1.2M MDL in the last 12 months).

Which structure protects personal assets better?

LLC — because business liabilities remain within the company.

What are typical accounting costs?

It depends on the number of transactions and staff. LLCs typically require higher accounting costs due to compliance.

Final Advice from a Professional Accountant

  • Sole Proprietorship — great for a simple, low-risk, one-person start.
  • LLC — best for building a long-term and scalable company with asset protection.

Need help choosing and registering the right structure?

Before registering your business in Moldova, it’s essential to estimate taxes and liabilities for 1–2 years.

Buhgalter.md will help you:

  • Choose the optimal legal structure for your business;
  • Calculate accurate tax burden including VAT, CAS, CNAM;
  • Register a Sole Proprietorship or LLC and set up accounting properly.

👉 Get a free consultation with our accountant today — and start your business in Moldova with the right legal structure and clear financials.

How to Calculate Salary in Moldova in 2025: Gross, Net, Tax Rates and Examples

Calculating salary in the Republic of Moldova means understanding two key things: how much an employee takes home (net salary) and what the total employment cost is for the company. In 2025, updated personal allowances, income tax rates and CNAS/CNAM contributions apply. This guide walks you through the main concepts, provides step-by-step examples and answers common questions from both employees and employers.

The article is useful for employees, business owners and companies that cooperate with providers of accounting services, request tax consulting and use audit services to keep their payroll and compliance under control.

What Is Gross Salary and Net Salary – Simple Explanation

Gross salary is the amount stated in the employment contract, before deducting social contributions and income tax.

Net salary is the amount actually received by the employee, after all mandatory deductions.

In 2025, the following are normally deducted from gross salary in Moldova:

  • contribution to CNAM (mandatory health insurance) – 9% of gross;
  • contribution to CNAS (social insurance) – approximately 6% of gross for the employee;
  • personal income tax – 12% applied to the taxable base after personal allowances.

Gross vs Net – Quick Comparison

Indicator Gross salary Net salary
Shown in the employment contract Usually yes Sometimes
Includes taxes and contributions No Yes
Represents the actual amount received by the employee No Yes

What Taxes and Contributions Are Withheld from Salary in Moldova in 2025

CNAM Contribution – 9%

This is the mandatory health insurance contribution. It is calculated as a percentage of gross salary and withheld by the employer.

CNAS Contribution – approx. 6%

This is the social insurance contribution paid by the employee. It is also calculated from gross salary.

Personal Income Tax – 12%

Personal income tax (PIT) is applied to the taxable base, calculated as follows:

Taxable base = Gross salary − CNAM contribution − personal allowance − other allowable deductions.

Important: contribution rates and allowance amounts may change following legislative updates. Always verify current figures on official sources before performing precise calculations.

Personal Allowances in 2025

Type of allowance Annual amount, MDL Monthly amount, MDL
Standard personal allowance 29,700 2,475
Increased personal allowance 34,620 2,885
Allowance for spouse 21,780 1,815
Allowance per dependent 9,900 825

Formula for Calculating Net Salary in 2025

A simplified formula for estimating net salary looks like this:

Net = Gross − (Gross × 0.09) − (Gross × 0.06) − ((Gross − Allowance − Gross × 0.09) × 0.12)

Note: this formula provides an indicative result. In practice, the calculation should be adjusted for the employee’s exact allowance type, specific status and any special regimes.

Step-by-Step Example: Gross Salary of 10,000 MDL

Initial data:

  • Gross salary: 10,000 MDL;
  • Standard personal allowance: 2,475 MDL per month;
  • Rates: CNAM 9%, CNAS 6%, PIT 12%.
  1. Calculate CNAM (9%): 10,000 × 9% = 900 MDL;
  2. Calculate CNAS (6%): 10,000 × 6% = 600 MDL;
  3. Determine the taxable base: 10,000 − 900 − 2,475 = 6,625 MDL;
  4. Calculate PIT (12%): 6,625 × 12% = 795 MDL;
  5. Determine net salary: 10,000 − (900 + 600 + 795) = 7,705 MDL;
  6. Calculate the total cost of the employee for the employer: employer’s CNAS contribution ≈ 10,000 × 18% = 1,800 MDL, so the total cost is ≈ 11,800 MDL.

Calculation Table

Step Amount, MDL
Gross salary 10,000
CNAM 9% −900
CNAS 6% −600
Taxable base 6,625
PIT 12% −795
Net salary 7,705
Total employment cost (≈ +18%) 11,800

Additional Salary Calculation Scenarios

1. Employee with no additional allowances

If the employee only uses the standard personal allowance, with a gross salary of 10,000 MDL, the approximate net salary will be around 7,700 MDL.

2. Married, with two children

Allowances:

  • standard personal allowance: 2,475 MDL;
  • allowances for two dependents: 825 × 2 = 1,650 MDL.

Total allowances: 4,125 MDL. In this case, for the same gross salary of 10,000 MDL, the net salary will be higher – roughly 8,300–8,500 MDL, depending on the exact treatment of allowances.

3. Employee of an IT Park resident company

IT Park residents benefit from a special tax regime with a unified 7% tax on turnover. Part of the overall tax burden is covered by this unified tax, so net salaries may be significantly higher compared to the general regime. The exact result depends on company policies and how remuneration is structured.

4. Part-time employee (0.5 FTE)

If the employee works half-time, for example with a gross salary of 5,000 MDL, contributions and PIT are calculated proportionally. In practice, net salary will be around 4,000 MDL, depending on applicable allowances.

Common Specifics and Practical Situations

Meal vouchers

Meal vouchers are typically part of the remuneration package. If the face value of a voucher is up to 70 MDL, it may be exempt from certain contributions and taxes; above this threshold, the difference can become taxable. Exact rules should be checked in the legislation or with a specialist in tax consulting.

When an employee has two jobs

  • the personal allowance can only be applied with one employer;
  • CNAM and PIT are withheld separately for each salary;
  • any necessary adjustment is made via the annual CET-18 tax return.

Freelancers and service contracts

Income from service contracts can be taxed at source or via self-declaration. If the payer does not withhold the tax, the freelancer must declare the income via CET-18 and pay 12% PIT on the taxable base.

Refunding overpaid income tax (CET-18)

If, during the year, more tax was withheld than actually due, the individual can request a refund by filing the CET-18 return by 30 April of the following year. The refund is made to the bank account or in cash, according to tax authority procedures.

Frequent Errors in Salary Calculation and How to Avoid Them

  • confusing gross and net salary when negotiating job offers;
  • incorrect application of personal and dependent allowances;
  • failure to include bonuses and premiums in the tax base;
  • underestimating the total employment cost of an employee;
  • errors in calculating paid leave and sick-leave compensation.

When It Makes Sense to Outsource Payroll to Specialists

As a company grows and its workforce structure becomes more complex (different contract types, tax regimes, allowances), the risk of payroll errors increases. In these conditions, many businesses choose to work with firms that provide professional accounting services, tax consulting and audit services to review payroll calculations and reporting.

Outsourcing or getting specialised assistance helps reduce tax risks, saves management time and ensures compliance with current Moldovan legislation.

FAQ

1. How do I calculate net salary in Moldova?

Start from gross salary, deduct CNAM and CNAS contributions, then calculate 12% PIT on the taxable base (gross minus CNAM minus allowances). The remaining amount is net salary.

2. What percentage is withheld from salary?

In general: 9% for CNAM, around 6% for CNAS and 12% PIT on the taxable base. The effective burden depends on personal allowances.

3. What is the difference between gross and net salary?

Gross salary is the contractual amount before tax. Net salary is what the employee actually receives after contributions and tax.

4. What allowances apply in 2025?

The standard personal allowance is 2,475 MDL per month, the increased allowance is 2,885 MDL and each dependent allowance is 825 MDL per month. The final set depends on the family situation.

5. How is salary calculated if I have two jobs?

The personal allowance is claimed with only one employer. Contributions and PIT are withheld from both salaries, and any correction may be made via the annual tax return.

6. How does IT Park affect salary taxation?

IT Park residents pay a unified 7% tax on turnover, which may reduce the overall tax burden and make net salaries more attractive compared to the general system. The exact impact depends on the company’s revenue and cost structure.

7. How are bonuses and premiums taxed?

Unless special rules apply, bonuses and premiums are treated as salary income and are subject to CNAM, CNAS and PIT under the same rules as base salary.

8. How can I recover overpaid income tax (CET-18)?

By filing the CET-18 return by 30 April, stating actual income, allowances and tax already withheld. If a positive balance in favour of the taxpayer arises, the tax authority can refund it to the declared bank account or in cash.

Important: the figures and rates above are indicative and refer to 2025. For concrete decisions, always check the latest legislation and consult an accounting or tax professional.

(Русский) Что такое НДС?

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