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.<\/p>\n
Starting January 1, 2026, a new simplified tax regime for freelancers in Moldova<\/strong> will apply. The government aims to make self-employment in Moldova<\/strong> more legal, accessible and less bureaucratic.<\/p>\n Legal basis \u2014 Law No. 228 of July 10, 2025<\/strong>, published on August 29, 2025<\/strong> in Monitorul Oficial. It defines how freelancers pay taxes in Moldova<\/strong> and how they can operate officially.<\/p>\n The regime is intended for individuals<\/strong> who carry out independent economic activity and receive income directly from services or work, without registering a company<\/strong> (SRL or sole proprietorship).<\/p>\n Examples of eligible professions:<\/p>\n In short: if a person works independently and earns income, the new rules may apply.<\/p>\n Freelancer registration Moldova<\/strong> is simple and done online.<\/p>\n Important: registration is free<\/strong>.<\/p>\n Freelancers will pay a single tax of 15% of annual income<\/strong>, replacing multiple contributions.<\/p>\n What changes:<\/p>\n Benefits:<\/p>\n The regime applies only if the annual income does not exceed 1.2 million MDL<\/strong>.<\/p>\n If the income exceeds the limit, switching to another regime becomes mandatory.<\/p>\n The transition depends on the specific situation \u2014 consulting an accountant is recommended.<\/strong><\/p>\n Professional services such as Accounting services<\/strong> or Financial consulting<\/strong> may still be useful for planning.<\/p>\n The goal is simple: less bureaucracy \u2192 more legal protection.<\/p>\n Preparation makes the transition easier and more predictable.<\/p>\n What is the simplified tax regime for freelancers?<\/strong><\/p>\n A system where individuals with independent economic activity pay a single tax of 15% of annual income<\/strong> instead of several separate taxes, gaining legal work status and social guarantees.<\/p>\n Where can freelancers register officially?<\/strong><\/p>\n Online via the ASP<\/strong> platform, by submitting a notification and declaration with a digital signature.<\/p>\n Do freelancers need to register a company?<\/strong><\/p>\n No, the system is designed for official work without SRL or sole proprietorship<\/strong>.<\/p>\n Do freelancers need accounting?<\/strong><\/p>\n 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.<\/p>\n 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.<\/p>\n \ud83d\udc49 Get professional accounting advice on the new tax regime \u2014 Buhgalter.md<\/strong><\/p>","protected":false},"excerpt":{"rendered":" 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 […]<\/p>\n","protected":false},"author":1,"featured_media":560,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[1],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.buhgalter.md\/en\/wp-json\/wp\/v2\/posts\/557"}],"collection":[{"href":"https:\/\/www.buhgalter.md\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.buhgalter.md\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.buhgalter.md\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.buhgalter.md\/en\/wp-json\/wp\/v2\/comments?post=557"}],"version-history":[{"count":2,"href":"https:\/\/www.buhgalter.md\/en\/wp-json\/wp\/v2\/posts\/557\/revisions"}],"predecessor-version":[{"id":562,"href":"https:\/\/www.buhgalter.md\/en\/wp-json\/wp\/v2\/posts\/557\/revisions\/562"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.buhgalter.md\/en\/wp-json\/wp\/v2\/media\/560"}],"wp:attachment":[{"href":"https:\/\/www.buhgalter.md\/en\/wp-json\/wp\/v2\/media?parent=557"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.buhgalter.md\/en\/wp-json\/wp\/v2\/categories?post=557"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.buhgalter.md\/en\/wp-json\/wp\/v2\/tags?post=557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Who is covered by the new regime<\/h2>\n
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How freelancers register officially<\/h2>\n
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15% single tax: replacing several payments at once<\/h2>\n
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\n \nWhat existed before<\/th>\n What applies now<\/th>\n<\/tr>\n<\/thead>\n \n Income tax<\/td>\n Single tax 15% of annual income<\/strong><\/td>\n<\/tr>\n \n Social insurance contributions<\/td>\n<\/tr>\n \n Healthcare insurance contributions<\/td>\n<\/tr>\n \n Separate local taxes<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n
Income threshold: up to 1.2 million MDL per year<\/h2>\n
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\n \nAnnual income<\/th>\n Tax regime<\/th>\n<\/tr>\n<\/thead>\n \n Up to 1.2 million MDL<\/strong><\/td>\n Simplified tax regime<\/td>\n<\/tr>\n \n Above 1.2 million MDL<\/strong><\/td>\n Mandatory transition to another regime<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Accounting and reporting: what changes<\/h2>\n
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How freelancers operate after registration<\/h2>\n
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Advantages of the new regime<\/h2>\n
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What to do before 2026: quick checklist<\/h2>\n
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FAQ<\/h2>\n
Preparing for change: how freelancers can approach 2026<\/h2>\n