Methodology - Moldova (2026)

Educational model - not a State Tax Service assessment, not a tax return, not tax advice.

Employee (contract individual de munca)

Personal income tax is a flat 12% on the taxable income, which is the gross salary minus the employee health contribution (CNAM), minus the employee social contribution (CAS), minus the monthly personal exemption of MDL 2,475 (scutire personala).
The personal exemption is granted only when monthly gross is at or below MDL 30,000 (the MDL 360,000/year income cap proxy).
Employee contributions on the gross salary: CAS (social) 6% + CNAM (health) 9%, both employee-borne and deductible from the tax base. Employer CAS is 24% on the gross (no employer CNAM in Moldova).
Out of scope: the enhanced/spouse/dependent exemptions, the public-sector and special-conditions employer CAS rates, the IT-park 7%-of-revenue regime, and whole-leu payroll rounding.

Independent activity regime (independent_activity): income tax 1% of turnover, not less than the MDL 3,000 minimum, available when turnover does not exceed MDL 1,200,000 in the fiscal period.
Standard profit regime (standard_profit): flat income tax 12% on the taxable profit (revenue minus deductible expenses).
Self-employed contributions are modelled as a fixed annual line defaulting to the MDL 22,878 fixed CAS for 2026; the exact self-employed CNAM premium is case-dependent.
Out of scope: VAT, the new 2026 unique-tax regime (15%/35% bundled tax for listed service activities), partial-year activity, and the also-employed/retired contribution interactions.