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.
Tax & Payslip Guide
Understanding your taxes in Moldova — tax year Calendar year — 1 January to 31 December.
📊 Income Tax Brackets
| Income from | Income to | Rate | Notes |
|---|---|---|---|
| 0 | 29,700 | 0% | Annual personal exemption (scutire personală) of MDL 29,700/year (MDL 2,475/month) for 2026. Income up to this threshold is free from personal income tax. |
| 29,640 | ∞ | 12% | Flat personal income tax (impozit pe venit) of 12% applies to all taxable income above the personal exemption threshold. Moldova uses a flat PIT system — there are no higher brackets. Social contributions (CNAS 6% + CNAM 9%) are deducted before PIT is calculated. |
🏛️ Social Contributions
Contribuții de asigurări sociale de stat obligatorii (CNAS). Employee pays 6% of gross salary (reduced from 9% for 2026); employer pays 24%. Contributions fund state pension, disability benefits, maternity and sick leave. Paid monthly by the employer on behalf of the employee to the National Social Insurance House (CNAS). The contribution ceiling is periodically reviewed by government decree.
Prime de asigurare obligatorie de asistență medicală (CNAM). Employee pays 9% of gross salary (increased from 4.5% for 2026); employer pays 4.5%. Contributions fund access to the public healthcare system (CNAM polița) and are remitted monthly. Self-employed persons and retirees pay a fixed annual premium directly to CNAM (approximately MDL 4,056/year in 2026 — verified annually with each year's budget law).
Companies registered in IT Park Moldova pay a single 7% monthly tax on revenue in lieu of corporate income tax, employee PIT, social contributions, health insurance and VAT. This makes Moldova's IT Park one of the most attractive tax regimes in Europe. Employees of IT Park companies receive their salary net of the unified contribution — no separate employee deductions. Qualifying activities include software development, IT services, R&D, and related digital activities.
🛒 VAT Rates
VAT (Taxa pe Valoarea Adăugată / TVA) is 20% standard. The 8% reduced rate applies to a defined list including hotel accommodation, tourism, some food items and agricultural inputs. The registration threshold for mandatory VAT is MDL 1,200,000 of taxable turnover in any 12 consecutive months (2026). Voluntary VAT registration is possible below this threshold.
🧾 Sample Payslip Decoder
🌍 Special Expat Tax Rules
Moldova does not have a formal expat tax exemption regime outside IT Park. However, foreign nationals employed by IT Park companies benefit from the same unified 7% tax treatment as Moldovan employees. Non-resident individuals pay 12% on Moldovan-source income. Double tax treaty network covers over 50 countries. Tax residence is established after 183 days in Moldova in any 12-month period.
📋 Double Tax Treaties
Moldova has Double Tax Avoidance Agreements (DTAA) with over 50 countries including all major EU member states, the UK, USA, Canada, China, Turkey, Ukraine, Russia, Israel, Switzerland, Azerbaijan, Armenia, Belarus, Kazakhstan and others. DTAAs typically reduce or eliminate withholding taxes on dividends (6%), interest and royalties. Check the SFS website (sfs.md) for the current treaty list and applicable rates.
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