Moldova’s single tax for freelancers rises 30-fold
Moldova’s State Tax Service calculated 8.76 million lei in single tax for freelancers in November, more than 30 times the February amount, as the new regime continued to expand.
Tax assessments and payments increase
The amount of single tax calculated for independent entrepreneurs has risen more than 30-fold since the beginning of the year. It stood at 288,500 lei in February and reached 8.76 million lei in November.
Freelancers have paid more than 40.7 million lei in total so far, according to data from the State Tax Service (STS).
The number of payment notices issued over the same period increased from 804 in February to 4,427 in November, a rise of approximately 5.5 times.
The payment deadline is the 25th of the month following the reporting period. Accordingly, freelancers receiving notices in November for their October activity must pay by November 25.
In October, freelancers reported income exceeding 56.3 million lei, up 3.2 million lei from the previous month. Based on this income, the STS assessed a single tax of 8,764,610 lei, 9.89% more than in September.
Payment notices are sent to taxpayers by email and are also available through the taxpayer’s personal account and the EVO application. The tax can be paid online through the MPay platform.
As of November 10, a total of 4,729 independent entrepreneurs were registered in the Republic of Moldova, according to the STS.
How the single tax is calculated
Independent entrepreneurs pay a single tax of 15% on their income, provided their annual earnings do not exceed 1.2 million lei. A rate of 35% applies to the portion exceeding this threshold.
The tax revenue is subsequently distributed among local budgets, the public social insurance system and mandatory health insurance funds.
Of the total collected, 26.3% goes to local budgets as income tax, while another 5% represents local taxes. A further 53.3% is allocated to the state social insurance budget and 15.4% to mandatory health insurance funds.
The Freelancers’ Law entered into force on January 1, 2026, establishing a separate legal and tax framework for independent work without requiring individuals to register a company.
Translation by Iurie Tataru
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