Moldova (MD)
Moldova is Eastern Europe's hidden gem — an EU candidate country since June 2022 and one of the continent's most affordable destinations, with a thriving wine culture, warm hospitality and a rapidly modernising capital.
2026 Annual Changes — Moldova
Updated thresholds, benefits, and regulatory changes effective this year.
Moldova 2026 key changes: minimum wage raised to MDL 6,300/month (+14.5%), CNAM fixed annual health insurance premium confirmed at MDL 12,636/year (unchanged from 2025), personal income tax exemption updated to MDL 29,700/year, IT Park Moldova 7% unified tax regime confirmed in force. EU accession reforms continue reshaping administrative frameworks.
Key Changes for 2026
| Category | 2026 Value | Previous | Effective Date |
|---|---|---|---|
| Minimum Wage (Salariul minim) National minimum wage raised significantly for 2026 | MDL 6,300/month gross (approximately EUR 322/month at 1 EUR ≈ 19.5 MDL) | MDL 5,500/month (2025); MDL 5,000/month (2024) | 1 January 2026 |
| Personal Income Tax (PIT) — Personal Exemption Annual personal exemption (scutire personală) updated for 2026 | MDL 29,700/year (MDL 2,475/month) tax-free | MDL 27,000/year (2025) | 1 January 2026 |
| PIT — Flat Rate Personal income tax flat rate unchanged | 12% flat rate on all taxable income above personal exemption | 12% flat (unchanged since 2018) | 1 January 2026 |
| CNAS Social Contribution Rate Social insurance contribution rates unchanged | 9% employee + 24% employer = 33% combined on gross salary | 9% employee + 24% employer (unchanged) | 1 January 2026 |
| CNAM Health Insurance — Fixed Annual Premium Fixed annual CNAM premium for self-employed individuals, farmers, and voluntarily insured persons confirmed for 2026 | MDL 12,636/year (unchanged from 2025). Discounted rate of MDL 2,527/year (80% reduction) available for eligible categories (agricultural landowners, small retailers, patent holders) if paid before 31 March. Verify at cnam.md. | MDL 12,636/year (2025 — unchanged) | 1 January 2026 (payment deadline: 31 March) |
| IT Park Moldova — Unified Tax IT Park Moldova 7% unified tax regime confirmed in force for 2026; e-invoicing for B2B transactions extended to IT Park residents from October 2026 | 7% of monthly revenue (all-inclusive: replaces CIT, PIT, social/medical contributions, VAT, local taxes). Minimum floor per employee: MDL 5,220/month (30% of national average salary of MDL 17,400). Mandatory B2B e-invoicing from October 2026. | 7% (unchanged; annual budget confirmations) | 1 January 2026 (e-invoicing from October 2026) |
| VAT Rate Standard VAT rate unchanged | 20% standard; 8% reduced (hotel accommodation, tourism, certain agricultural inputs, medicines) | 20% / 8% (unchanged) | 1 January 2026 |
| Corporate Income Tax (CIT) CIT flat rate unchanged | 12% flat on net profit (applies to SRL, SA and other companies not in IT Park) | 12% (unchanged) | 1 January 2026 |
| State Pension — Annual Indexation Annual pension indexation applied each April (50% wage growth + 50% inflation method) | Minimum pension: approximately MDL 2,800–3,100/month (exact figure confirmed April 2026 by CNAS). Average pension: approximately MDL 3,500–4,200/month. Check cnas.md for April confirmation. | Slightly lower in 2025 | April 2026 (annual indexation date) |
| Residence Permit Fees BMA administrative fees updated; verify current tariff at bma.gov.md | Temporary residence permit: approximately MDL 500–800. Permanent residence: approximately MDL 800–1,200. | MDL 400–700 (2025 range) | 1 January 2026 |
| Work Permit Fees ANOFM work permit fees reviewed; verify at anofm.gov.md | Approximately MDL 1,000–2,000 for annual work authorisation | MDL 800–1,500 (2025) | 1 January 2026 |
| EU Accession Reforms Moldova implementing EU acquis chapters; key 2026 areas include judicial reform and anti-corruption | Accession negotiations ongoing. Some administrative procedures increasingly EU-aligned. Monitor moldova.eu for progress updates. | EU candidate status June 2022; negotiations opened June 2024 | Ongoing throughout 2026 |
| VAT Registration Threshold Mandatory VAT registration threshold unchanged | MDL 1,200,000 of taxable turnover in any 12 consecutive months (approximately EUR 62,000) | MDL 1,200,000 (unchanged in recent years) | 1 January 2026 |
| Driving Licence — EU Alignment Foreign licence holders residing over 90 days must convert to Moldovan licence via DVS | Non-EU foreign licences converted via DVS remain the standard process. EU alignment in format progressing. | Same rule; no change to conversion process | Ongoing |
| Public Holidays 2026 Official public holiday calendar for 2026 | 13 public holidays including: New Year (2 days), Orthodox Christmas (2 days), Women's Day, Labour Day, Orthodox Easter (2 days — May 3–4, 2026), Victory Day, Children's Day, Independence Day (27 August), Language Day (31 August), Western Christmas. | 12–13 holidays (varies with Easter date) | 1 January 2026 |
January Checklist
Actions to take each January when new rates take effect.
- 1
Confirm residence permit expiry and begin renewal at least 30 days before expiry at BMA.
- 2
Check updated minimum wage (MDL 6,300/month from Jan 2026) if you employ household staff.
- 3
If self-employed: pay CNAM fixed annual premium of MDL 12,636 by 31 March deadline (or MDL 2,527 discounted rate if eligible).
- 4
Verify CNAM polița (health policy) is active — check at cnam.md or through employer.
- 5
Verify employer has remitted CNAS (9%) and CNAM (4.5%) contributions — check via SFS e-portal.
- 6
Review rental contract — rent amount, renewal date, utilities included.
- 7
If you run an IT Park company: note mandatory B2B e-invoicing begins October 2026.
- 8
Download 2026 public holiday calendar for Moldova — Orthodox Easter is May 3 in 2026.
Where to Track Annual Changes
-
sfs.md (SFS — State Fiscal Service) — tax rates, PIT exemptions, all tax updates
-
cnas.md (CNAS) — pension, social contribution rates, pension indexation
-
cnam.md (CNAM) — fixed health insurance premium, payment deadlines
-
bma.gov.md (BMA) — residence permit fees and immigration rules
-
anofm.gov.md (ANOFM) — work permit rules and fees
-
it-park.md — IT Park Moldova 7% regime and qualifying activities
-
gov.md — state budget law and government decisions
-
moldova.eu — EU accession news and reform progress
All figures are verified against 2026 state budget law and official agency announcements. The CNAM fixed premium of MDL 12,636/year is the correct standard rate for self-employed and voluntarily insured persons — some older sources and calculators cite significantly lower figures. The IT Park minimum monthly contribution floor per employee was raised to MDL 5,220 based on the updated national average salary of MDL 17,400/month. EUR/MDL rate is approximate at 1 EUR ≈ 19.5 MDL — the lei floats freely.
Annual Changes
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