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