Key tax indicators for 2022–2026 represent a summary of the main fiscal rules required by accountants, entrepreneurs, and employers in the Republic of Moldova. This page provides current tax rates, allowances (scutiri), VAT (TVA) thresholds, key economic indicators, as well as interest rates/penalties for late payment — broken down by year.
The data is structured by sections and updated as legislative changes enter into force, so you can quickly find the necessary figures for calculations, reporting, and tax burden planning.
What is important in 2026:
- The mandatory VAT registration threshold has been increased to 1.5 million lei.
- The conditions for applying the regime under Art. 54³ CF have been clarified (for companies with a predominance of VAT-exempt supplies without the right of deduction).
- Salary benchmarks have been updated: average projected monthly salary — 17,400 lei, minimum salary — 6,300 lei.
- Penalty rates and BNM rates have been updated (used for calculating interest/majorări).
Section navigation
- Income Tax
- Tax Allowances
- Social Insurance Contributions (CAS)
- Health Insurance Contributions (CASS)
- Other Limits and Thresholds
- VAT (TVA) Rates and Reduced VAT
- Penalties and Interest Rates
Income Tax 2022–2026
| Taxpayer Type | Legal Article | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|---|
| Legal Entities | ||||||
| Legal entities | Art. 15 lit. b) CF | 12% of taxable income | 12% | 12% | 12% | 12% |
| Enterprises whose income is determined under Art. 225 and 225¹ | Art. 15 lit. d) CF | 15% of the excess of estimated income over registered income | 15% | 15% | 15% | 15% |
| Companies with a predominance of VAT-exempt supplies without the right of deduction (over 50%) | Art. 54³ CF | 4% of operating income | 4% | 4% | 4% |
4% From 01.01.2026: applicable if revenue from VAT-exempt supplies without the right of deduction (or mixed supplies) does not exceed 1.5 million lei, provided that exempt supplies exceed > 50% of total turnover. |
| Farm (peasant) households | Art. 15 lit. c) CF | 7% of taxable income | 7% | 7% | 7% | 7% |
| Individuals | ||||||
| Individuals, sole proprietors, lawyers, medical professionals | Art. 15 lit. a) CF | 12% of annual taxable income | 12% | 12% | 12% | 12% |
| Seasonal workers (zilieri) | Art. 15 lit. a¹) CF | — | 12% without applying allowances | 12% without allowances | 12% without allowances | 12% without allowances |
Social Insurance Contributions (CAS) 2022–2026
| Category | Legal Article | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|---|
| Social Contributions (CAS) | ||||||
| Employer | Law on the Public Social Insurance System (Annex No. 1) | View indicators | View indicators | View indicators | View indicators | View indicators |
| Employee | Law on the Public Social Insurance System (Annex No. 1) | — | — | — | — | — |
Health Insurance Contributions (CASS) 2022–2026
| Category | Legal Article | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|---|
| CASS Contributions | ||||||
| Employer | Law on Mandatory Health Insurance Funds | — | — | — | — | — |
| Employee | Law on Mandatory Health Insurance Funds | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% |
Other Limits and Thresholds 2022–2026
| Indicator | Legal Article | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|---|
| Key Economic Indicators | ||||||
| Projected average monthly salary | Government Decision | 9,900 lei | 11,700 lei | 13,700 lei | 16,100 lei | 17,400 lei |
| Minimum salary nationwide | Government Decision | 3,500 lei | 4,000 lei | 5,000 lei | 5,500 lei | 6,300 lei |
| Fixed Asset Thresholds | ||||||
| Recognition threshold for fixed assets | Art. 26¹ para. (2) CF | 6,000 lei | 12,000 lei | 12,000 lei | 12,000 lei | 12,000 lei |
| Limit on repair expenses for fixed assets (rent, lease, concession) | Art. 27 (9) lit. b) / Art. 26¹ (11) CF | 15% of the annual payment | 15% | 15% | 15% | 15% |
| Expense Limits | ||||||
| Limit for undocumented expenses | Art. 24 para. (10) CF | 0.2% of taxable income | 0.2% | 0.2% | 0.2% | 0.2% |
| Limit for charitable/sponsorship expenses | Art. 36 para. (1) CF | 5% of taxable income | 5% | 5% | 5% | 5% |
| Limit for contributions to organizations (employers’ associations, associations) | Art. 24 para. (15) CF | 0.15% of payroll fund | 0.15% | 0.15% | 0.15% |
0.15% of payroll fund or the amount of entry and membership fees not exceeding two projected average monthly salaries in the economy approved by the Government for the year in which the expenses were incurred |
| VAT Registration Threshold | ||||||
| Voluntary registration | Art. 112 para. (2) CF | 0 lei | 0 lei | 0 lei | 0 lei | 0 lei |
| Mandatory registration (turnover threshold) | Art. 112 para. (1) CF | 1.2 million lei | 1.2 million lei | 1.2 million lei | 1.2 million lei | 1.5 million lei |
VAT (TVA) Rates 2022–2026
| Description | Legal Article | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|---|
| Standard VAT Rate | ||||||
| Standard rate for goods and services (including imports) | Art. 96 lit. a) CF | 20% | 20% | 20% | 20% | 20% |
| Reduced VAT Rates — 8% | ||||||
| Food products, bread and bakery products, dairy products | Art. 96 lit. b) CF | 8% | 8% | 8% | 8% | 8% |
| Medicines (positions 3001–3004), ethyl alcohol for pharmaceutical use | Art. 96 lit. b) CF | 8% | 8% | 8% | 8% | 8% |
| Optical goods, medical products and medical devices | Art. 96 lit. b) CF | 8% | 8% | 8% | 8% | 8% |
| Natural gas and liquefied gas, and related transportation services | Art. 96 lit. b) CF | 8% | 8% | 8% | 8% | 8% |
| Agricultural products, livestock and crop production, products in natural form | Art. 96 lit. b) CF | 8% | 8% | 8% | 8% | 8% |
| Sugar from sugar beet | Art. 96 lit. b) CF | 8% | 8% | 8% | 8% | 8% |
| Solid biofuel and related products | Art. 96 lit. b) CF | 8% | 8% | 8% | 8% | 8% |
| Hygiene products (including sanitary pads/tampons), menstrual cups | Art. 96 lit. b) CF | — | — | — | 8% | 8% |
| Rates for Accommodation and Catering Services | ||||||
| Accommodation services (hotels, motels, campsites, etc.) | Art. 96 lit. b) CF | 12% | 12% 6% — during the state of emergency |
12% 6% — during the state of emergency |
8% 6% — during the state of emergency |
8% |
| Food and non-alcoholic beverages supplied for immediate consumption | Art. 96 lit. b) CF | 12% | 12% | 8% | 8% | 8% |
| VAT-Exempt Operations with Right of Deduction | ||||||
| Supplies under Art. 104 CF (with right of deduction) | Art. 96 lit. c) CF (prior to repeal) | Exempt | Exempt | Exempt | Exempt | Exempt |
Penalties and Interest Rates 2022–2026
| Indicator | Legal Article | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|---|
| Late-payment penalties (majorări) | ||||||
| Penalty for late payment of taxes and fees | - | 11% per year 0.0301% per day |
27% per year 0.0740% per day |
10% per year 0.0273% per day |
9% per year 0.0247% per day |
11% per year 0.0301% per day |
| Penalty for late payment of social insurance contributions (CAS) | State Social Insurance Budget Law (Art. 7) | 0.1% of the outstanding amount for each day of delay | 0.1% | 0.1% | 0.1% | 0.1% |
| Penalty for late payment of health insurance contributions (CASS) | Law 1593/2002, Art. 30 para. (1) | 0.1% of the outstanding amount for each day of delay | 0.1% | 0.1% | 0.1% | 11% per year 0.0301% per day |
| BNM interest rates | ||||||
| Weighted average interest rate on new loans granted to individuals, term > 5 years | Art. 19 lit. d) CF | 7.15% | 12.81% | 9.07% | 7.03% | 8.32% |
| BNM base rate (used to calculate penalties), November of the previous year | Art. 228 item (3) CF | 5.50% | 21.50% | 4.75% | 3.60% | 6.00% |
Disclaimer:
The information on this page is prepared based on the applicable legislation of the Republic of Moldova and official regulatory documents. The indicators are presented for 2022–2026 and are updated as changes enter into force; however, adjustments may occur after the date of the latest update.
For individual calculations, clarifications, or advice specific to your situation, we recommend consulting a qualified accountant or an Intelcont consultant.
