Moldova tax
Tax residence: More than 183 days in fiscal year. 2 special regimes for new residents: Independent entrepreneur single tax: 15% up to MDL 1.2 million, 35% above and 7% single tax.
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Tax residence
- More than 183 days in fiscal year · Presence in Moldova for more than 183 days in total during the fiscal year makes a foreign national resident.
- Residence is decided by permanent domicile or by presence of more than 183 days in the fiscal year; the State Tax Service issues residence certificates on proof of entries and exits.
Special regimes for new residents
Special regime
Independent entrepreneur single tax: 15% up to MDL 1.2 million, 35% above
15% tax
Details
- On: Income from independent economic activity in services during the fiscal period
- Limit: MDL 1.2M/yr ≈ $67k
From 1 January 2026, registered independent entrepreneurs providing listed services pay a single tax of 15% of income up to MDL 1,200,000 (≈ $67,100) a year and 35% on the excess. 2
Taxed on
Income from independent economic activity in services during the fiscal period.
Who it applies to
- Independent entrepreneur registered with the Public Services Agency in an activity area listed in the annex to chapter 104 of Title II.
- The single tax includes income tax, state social contributions, compulsory medical insurance premiums and local taxes.
Exclusions
- Income above MDL 1,200,000 (≈ $67,100) a year is taxed at 35%.
Limits
- MDL 1,200,000 a year (≈ $67,100) · Annual income up to which the 15% rate applies
- MDL 2,572 a year (≈ $140) · Fixed amount of medical insurance premiums for 2026; any shortfall is paid separately
Tax residence
Applies to entrepreneurs registered in Moldova.
Visas
A residence permit that allows self-employment is needed for foreign nationals.
Other taxes
Entrepreneurs keep no accounts but must use a cash register; the tax service issues monthly payment notices.
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Special regime
IT park residents: 7% single tax
7% tax
Details
- On: Turnover of the IT park resident company
- Who: Company is a resident of an information technology park
- Limit: MDL 5,220/mo ≈ $290
Residents of the Moldova Innovation Technology Park pay a 7% single tax on turnover, which includes the mandatory state social insurance contributions. 7 6 8 9
Taxed on
Turnover of the IT park resident company.
Who it applies to
- Company is a resident of an information technology park.
- Employees on the IT Visa routes work for such a resident.
Exclusions
- Activities outside those allowed by Law 77/2016 are not covered.
Limits
- MDL 5,220 a month (≈ $290) · Minimum single tax per employee: 30% of the forecast average monthly salary (30% x MDL 17,400 (≈ $970) for 2026).
Tax residence
Applies to registered IT park resident companies.
Visas
Linked to the IT Visa routes, which require an IT park resident employer.
Other taxes
The single tax is reported on the Single Tax Return; residents still file the withholding declaration for employee income and pay social contributions under the general rules on income of people working under civil contracts.
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Which visas the regimes apply to
- 7% single tax: IT Visa · specialist, IT Visa · manager. Linked to the IT Visa routes, which require an IT park resident employer.
Standard rules and foreign-source income
Standard rules
Personal income tax: 12% of annual taxable income, MDL 29,700 personal exemption in 2026
Details
- On: Annual taxable income of natural persons
- Limit: MDL 360k/yr ≈ $20k
Resident individuals pay income tax at 12% of annual taxable income after a personal exemption of MDL 29,700 (≈ $1,660) a year in 2026; employees pay a 9% mandatory health premium out of gross pay and the employer pays social contributions on top. Residents are taxed on Moldovan-source income and on foreign-source income earned for activity in Moldova. 1 2 3 4 5 6 7
Taxed on
Annual taxable income of natural persons; resident foreign nationals working in Moldova are taxed on income from Moldovan sources and on foreign-source income for their activity in Moldova, except foreign-source investment and financial income.
Who it applies to
- A natural person is resident with permanent domicile in Moldova or by staying in Moldova more than 183 days in the fiscal year.
- Residents can claim the personal exemption within the annual taxable income ceiling of MDL 360,000 (≈ $20,100): MDL 29,700 (≈ $1,660) a year in 2026 (MDL 2,475 (≈ $140) a month), or MDL 34,620 (≈ $1,940) a year for the increased personal exemption.
- Income tax on salary is 12% of taxable income, which is gross salary minus the 9% health premium and the exemptions.
- Employees pay only the 9% mandatory health premium, deducted by the employer from gross pay; the employer pays state social insurance contributions in addition to gross pay, 24% in the private sector (29% for budget-funded employers).
Exclusions
- Non-residents are taxed only on income from sources in Moldova.
- Diplomats, international-organisation officials, and persons present exclusively for treatment, vacation, study, a business trip or transit are not residents by presence.
Limits
- MDL 360,000 a year (≈ $20,100) · Annual taxable income ceiling for using the personal exemption
- MDL 29,700 a year (≈ $1,660) · Personal exemption for 2026 (MDL 2,475 (≈ $140) a month)
- MDL 34,620 a year (≈ $1,940) · Increased personal exemption for 2026
Days in the country
- More than 183 days in fiscal year · Presence in Moldova for more than 183 days in total during the fiscal year makes a foreign national resident.
Tax residence
Residence is decided by permanent domicile or by presence of more than 183 days in the fiscal year; the State Tax Service issues residence certificates on proof of entries and exits.
Visas
The immigration status does not itself make a person tax resident.
Other taxes
VAT registration is mandatory above MDL 1.5 million (≈ $83,900) of annual supplies from 2026 (raised from MDL 1.2 million (≈ $67,100)); the employer pays social contributions of 24% of the payroll (29% for budget-funded employers) on top of gross pay; dividends are taxed at 6%. On 8 September 2026 the Government approved a fiscal policy package for 2027 that proposes a personal exemption of MDL 40,020 (≈ $2,240) and a dividend rate of 8% for profits from 2027; these are proposals, and the 2026 figures in this record stay in force until the law changes.
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VAT, social security and other taxes
- VAT registration is mandatory above MDL 1.5 million (≈ $83,900) of annual supplies from 2026 (raised from MDL 1.2 million (≈ $67,100)); the employer pays social contributions of 24% of the payroll (29% for budget-funded employers) on top of gross pay; dividends are taxed at 6%. On 8 September 2026 the Government approved a fiscal policy package for 2027 that proposes a personal exemption of MDL 40,020 (≈ $2,240) and a dividend rate of 8% for profits from 2027; these are proposals, and the 2026 figures in this record stay in force until the law changes.
- Entrepreneurs keep no accounts but must use a cash register; the tax service issues monthly payment notices.
- The single tax is reported on the Single Tax Return; residents still file the withholding declaration for employee income and pay social contributions under the general rules on income of people working under civil contracts.
Questions people ask
When do you become a tax resident in Moldova?
More than 183 days in fiscal year (Presence in Moldova for more than 183 days in total during the fiscal year makes a foreign national resident). Residence is decided by permanent domicile or by presence of more than 183 days in the fiscal year; the State Tax Service issues residence certificates on proof of entries and exits.
Who qualifies for Independent entrepreneur single tax: 15% up to MDL 1.2 million, 35% above?
Independent entrepreneur registered with the Public Services Agency in an activity area listed in the annex to chapter 104 of Title II. A residence permit that allows self-employment is needed for foreign nationals.
Who qualifies for 7% single tax?
Company is a resident of an information technology park. Linked to the IT Visa routes, which require an IT park resident employer.
How are Digital nomad residence holders taxed in Moldova?
No special regime in our records is tied to the Digital nomad residence. The standard rules apply: Resident individuals pay income tax at 12% of annual taxable income after a personal exemption of MDL 29,700 (≈ $1,660) a year in 2026; employees pay a 9% mandatory health premium out of gross pay and the employer pays social contributions on top. Residents are taxed on Moldovan-source income and on foreign-source income earned for activity in Moldova.
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
Sources (9)
Official sources
- Consolidated tax practice: residence certificates and withholding · State Tax Service of Moldova · checked 2026-10-11
- Changes to the Tax Code for 2026 · Ministry of Finance of the Republic of Moldova · checked 2026-10-11
- Fiscal and customs policy for 2027 approved by the Government (current personal exemptions MDL 29,700 and MDL 34,620) · Ministry of Finance of Moldova · checked 2026-10-11 · published 2026-09-08
- Draft Law on the mandatory health insurance funds for 2026: premium of 9% of salary and other remuneration · Government of Moldova · checked 2026-10-11 · published 2025-12-01
- How gross salary becomes net salary: 9% health premium, 12% income tax, exemptions and employer social contributions · Ministry of Labour and Social Protection of Moldova · checked 2026-10-11
- State social insurance contributions in 2026: employer rate of 24% (Law 320/2025) · National Office of Social Insurance (CNAS) of Moldova · checked 2026-10-11 · published 2026-07-01
- Operational costs and taxes · Invest Moldova Agency · checked 2026-10-11
- Government approves the 2026 minimum wage and the average monthly wage of MDL 17,400 · Government of the Republic of Moldova · checked 2026-10-11
- Draft Government decision approving the forecast average monthly salary for 2026 · Government of the Republic of Moldova · checked 2026-10-11