Law on Independent Entrepreneurs

Independent entrepreneurs provided for in Chapter 104 of Title II of Fiscal Code No. 1163/1997.

Scope of application

This tax regime applies exclusively to independent economic activity in the provision of services.

Subjects of Taxation

(1) Subjects of taxation under this chapter are independent entrepreneurs registered with the Public Services Agency in accordance with Law No. 220/2007 on State Registration of Legal Entities and Individual Entrepreneurs.

(2) The right to apply the tax regime and carry out activities regulated by this chapter shall be granted within 24 hours of receiving a state identification number issued by the Public Services Agency. Within the same period, information on the assignment of a state identification number is transmitted to public authorities for registration for tax, medical, and social security purposes.

Single Tax Rate

By law, freelancers pay a single tax of 15% on income received for annual incomes of up to 1.2 million lei and 35% on the portion of income exceeding this limit. This tax includes all major tax liabilities: income tax, mandatory state social insurance contributions, mandatory health insurance contributions, and local fees.

Tax Calculation and Payment Procedure

(1) The single tax is calculated by applying the tax rate to income received from independent economic activity in the provision of services.

(2) The State Tax Service calculates the single tax monthly by sending payment notices by the 10th day of the month following the reporting month. Payment of the single tax is made monthly by the 25th day of the month following the reporting month. If the annual amount allocated to compulsory health insurance contributions does not cover the fixed amount established for the category of payers specified in subparagraph b) of paragraph 1 of Appendix 2 to Act No. 1593/2002 on the Amount, Procedure, and Deadlines for Payment of Compulsory Health Insurance Contributions, the difference is paid by the self-employed person based on an additional payment notice sent by January 25 of the year following the reporting year. Payment of the difference in compulsory health insurance contributions is due by February 25 of the reporting year in which the notice was sent.

(3) For independent entrepreneurs who commence or terminate activities during the tax period, the calculation of the single tax is carried out by applying the tax rate to the income received from independent economic activity in the field of provision of services.

How to register

The right to work in the new regime begins upon assignment of a state identification number. It is issued within 24 hours by the Public Services Agency.

After registration, a person automatically becomes:

• a taxpayer,
• a participant in the social security system,
• a participant in the compulsory health insurance system.

There is no need to submit separate applications to tax or insurance authorities.

List of Activities

of the fields of activity open for independent economic activity according to the Classifierof Activities in the Economy of Moldova (CAEM-2)

How is the single tax distributed?

• 5% — local taxes and fees;
• 15.4% — to compulsory health insurance funds;
• 26.3% — income tax to the local budget;
• 53.3% — to the state social insurance budget.

The entrepreneur does not need to calculate or distribute these amounts themselves — everything happens automatically.

Social guarantees and work experience

The new regime provides not only simplified taxation but also comprehensive social guarantees. Independent entrepreneurs are entitled to all types of social benefits provided by law.

The National Social Insurance Fund (CNAS) maintains records of insurance experience based on data received from the Tax Service.

Tax regime for independent entrepreneurs – provisions applicable from January 1, 2026, see the website of the State Tax Service.

Flexible Contribution Accounting

When registering a business, or when changing registration data, an independent entrepreneur can choose the period for which social contributions included in the single tax will be counted:

• for 1 month,
• for 3 months,
• for 12 months.

This is especially convenient for those with an irregular income: employment history accumulates even during breaks in employment.

One payment - one account

The single tax is paid into a single treasury account, eliminating the need for separate calculations of taxes and insurance contributions.

Payment is made under the economic classification "145162— Single tax levied on independent entrepreneurs."

There is no need to pay taxes and contributions separately.

No accounting or reporting

One of the key advantages of the new regime is the absence of reporting. Independent entrepreneurs:

• do not maintain accounting records,
• do not file tax and statistical returns.

Income monitoring is carried out by the State Tax Service based on:

• data from cash registers connected to the electronic sales monitoring system;
• information on the movement of funds in bank accounts.

For cash payments, the entrepreneur is required to use a cash register and issue a fiscal receipt.

Legal basis of the Republic of Moldova

• Tax Code No. 1163/1997

• Freelancers Law No. 228/2025

• Law on the State Registration of Legal Entities and Sole Proprietorships No. 220/2007

• Law on Payment Services and Electronic Money No. 114/2012

• Law on the Amount, Procedure, and Deadlines for Payment of Compulsory Health Insurance Contributions No. 1593/2002