The key tax indicators for 2021–2025 represent a consolidated set of essential fiscal norms required by accountants, entrepreneurs, and employers in the Republic of Moldova. This page includes up-to-date tax rates, thresholds, allowances, CAS/CASS contributions, VAT limits, penalties, and other fundamental indicators applicable for each year.
The information is structured by sections and is regularly updated by Intelcont specialists, allowing you to quickly find the necessary indicators and use them in calculations, reporting, and tax burden planning.
Section Navigation
- Income Tax
- Tax Allowances
- Social Insurance Contributions
- Medical Insurance Contributions
- Other Limits and Norms
- VAT Rates and Reduced VAT
- Penalties and Interest Rates
Income Tax 2021–2025
| Category of taxpayer | Legal article | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|
| Legal entities | ||||||
| Legal entities | Art. 15 lit. b) CF | 12% of taxable income | 12% | 12% | 12% | 12% |
| Entities whose income is calculated under Art. 225 and 225¹ | Art. 15 lit. d) CF | 15% on the amount exceeding the estimated income compared to the registered gross income | 15% | 15% | 15% | 15% |
| Companies with over 50% VAT-exempt supplies | Art. 54³ CF | 4% of operational income | 4% | 4% | 4% | 4% |
| Farm households (peasant/farmer enterprises) | Art. 15 lit. c) CF | 7% of taxable income | 7% | 7% | 7% | 7% |
| Individuals | ||||||
| Individuals, sole proprietors, legal professionals, healthcare 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 allowance application | 12% without allowances | 12% without allowances |
Tax Allowances 2021–2025
| Type of allowance | Legal article | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|
| Personal allowances | ||||||
| Personal allowance (also applicable to spouse) | Art. 33 (1) / Art. 34 (1) | 25,200 MDL | 27,000 MDL | 27,000 MDL | 27,000 MDL | 29,700 MDL |
| Spousal allowance | Art. 34 (1) | 11,280 MDL | Cancelled | Cancelled | Cancelled | Cancelled |
| Dependent allowances | ||||||
| Allowance for a dependent | Art. 35 (1) | 3,000 MDL | 4,500 MDL | 9,000 MDL | 9,000 MDL | 9,900 MDL |
| Allowance for a dependent with disability | Art. 35 (1) | 18,900 MDL | 19,800 MDL | 19,800 MDL | 19,800 MDL | 21,780 MDL |
| Additional allowances | ||||||
| Increased allowance | Art. 33 (2) | 30,000 MDL | 30,000 MDL | 31,500 MDL | 31,500 MDL | 34,620 MDL |
| Additional increased allowance | Art. 34 (2) | 18,900 MDL | 19,800 MDL | 19,800 MDL | 19,800 MDL | 21,780 MDL |
Social Insurance Contributions (CAS) 2021–2025
| Category | Legal article | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|
| Social insurance contributions (CAS) | ||||||
| Employer | Legea privind sistemul public de asigurări sociale (Annex No. 1) | View indicators | View indicators | View indicators | View indicators | View indicators |
| Employee | Legea privind sistemul public de asigurări sociale (Annex No. 1) | - | - | - | - | - |
Medical Insurance Contributions (CASS) 2021–2025
| Category | Legal article | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|
| CASS Contributions | ||||||
| Employer | Legea fondurilor asigurării obligatorii de asistenţă medicală | - | - | - | - | - |
| Employee | Legea fondurilor asigurării obligatorii de asistenţă medicală | 9.00% | 9.00% | 9.00% | 9.00% | 9.00% |
Other Limits and Norms 2021–2025
| Indicator | Legal article | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|
| Main economic indicators | ||||||
| Forecasted average monthly salary | Hotărârea Guvernului | 8,716 MDL | 9,900 MDL | 11,700 MDL | 13,700 MDL | 16,100 MDL |
| Minimum national salary | Hotărârea Guvernului | 2,935 MDL | 3,500 MDL | 4,000 MDL | 5,000 MDL | 5,500 MDL |
| Fixed assets limits | ||||||
| Recognition threshold for fixed assets | Art. 26¹ alin (2) CF | 6,000 MDL | 6,000 MDL | 12,000 MDL | 12,000 MDL | 12,000 MDL |
| Limit on repair expenses (rent, leasing, concession) | Art. 27 (9) lit. b) / Art. 26¹ (11) CF | 15% of annual payment | 15% | 15% | 15% | 15% |
| Expense limits | ||||||
| Limit for undocumented expenses | Art. 24 alin (10) CF | 0.2% of taxable income | 0.2% | 0.2% | 0.2% | 0.2% |
| Limit for philanthropy/sponsorship expenses | Art. 36 alin (1) CF | 5% of taxable income | 5% | 5% | 5% | 5% |
| Limit for contributions to organizations (employers’ associations, etc.) | Art. 24 alin (15) CF | 0.15% of payroll fund | 0.15% | 0.15% | 0.15% | 0.15% |
| VAT payer registration threshold | ||||||
| Voluntary registration | Art. 112 alin (2) CF | 0 MDL | 0 MDL | 0 MDL | 0 MDL | 0 MDL |
| Mandatory registration (turnover threshold) | Art. 112 alin (1) CF | 1.2 million MDL | 1.2 million MDL | 1.2 million MDL | 1.2 million MDL | 1.2 million MDL |
VAT Rates (TVA) 2021–2025
| Description | Legal article | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|
| Standard VAT rate | ||||||
| Standard VAT rate for goods and services (including imports) | Art. 96 lit. a) CF | 20% | 20% | 20% | 20% | 20% |
| Reduced VAT rates — 8% | ||||||
| Food products, bread, 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 products, medical goods, medical devices | Art. 96 lit. b) CF | 8% | 8% | 8% | 8% | 8% |
| Natural and liquefied gas, and related transportation services | Art. 96 lit. b) CF | 8% | 8% | 8% | 8% | 8% |
| Agricultural products, livestock, plant production, goods 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% |
| Rates for accommodation and food services | ||||||
| Accommodation services (hotels, motels, campsites, etc.) | Art. 96 lit. b) CF | 12% | 12% | 12% 6% — during state of emergency |
12% 6% — during state of emergency |
8% 6% — during state of emergency |
| Food and non-alcoholic beverages for immediate consumption | Art. 96 lit. b) CF | - | 12% | 12% | 8% | 8% |
| Operations exempt from VAT with the right to deduction | ||||||
| Supplies according to Art. 104 CF (with right to VAT deduction) | Art. 96 lit. c) CF (before repeal) | Exempt | Exempt | Exempt | Exempt | Exempt |
Penalties and Interest Rates 2021–2025
| Indicator | Legal article | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|
| Penalties (majorări) | ||||||
| Penalty for late payment of taxes and duties | - | 8% annual 0.0219% per day |
11% annual 0.0301% per day |
27% annual 0.0740% per day |
10% annual 0.0273% per day |
9% annual 0.0247% per day |
| Penalty for social insurance contributions (CAS) | Legea bugetului asigurărilor sociale de stat (Art. 7) | 0.1% of the outstanding amount for each day of delay | 0.1% | 0.1% | 0.1% | 0.1% |
| Penalty for medical insurance contributions (CASS) | Law 1593/2002, Art. 30 alin (1) | 0.1% of the outstanding amount for each day of delay | 0.1% | 0.1% | 0.1% | 0.1% |
| NBM Interest Rates | ||||||
| Weighted average rate for new loans to individuals, term > 5 years | Art. 19 lit. d) CF | 7.14% | 7.15% | 12.81% | 9.07% | 7.03% |
| NBM base rate (used for penalty calculation), November of previous year | Art. 228 pct. (3) CF | 2.65% | 5.50% | 21.50% | 4.75% | 3.60% |
Disclaimer:
The information provided on this page is based on the current legislation of the Republic of Moldova and official regulatory documents. Data is regularly updated by Intelcont specialists; however, changes may occur after the latest update.
For individual calculations, clarifications, or professional guidance, it is recommended to consult a qualified accountant or an Intelcont specialist.
