The year 2026 will mark another stage of changes in Moldova’s tax system. Even if new rules are still under discussion or approval, it is crucial for businesses to start preparing in advance — practice shows that tax changes rarely go unnoticed by companies and individual entrepreneurs.
Owners of SRL companies, individual entrepreneurs, accountants, and startups are already asking key questions:
which taxes will change, whether the tax burden will increase, if the business structure should be changed, and how to avoid penalties and reporting mistakes. The closer the implementation date gets, the higher the risk of rushed decisions — and the more expensive the consequences.
In this article, we cover:
- which tax changes are expected in Moldova in 2026;
- how they will affect businesses and individual entrepreneurs;
- what you should pay attention to now in order to prepare without unnecessary costs.
The material is prepared in a practical format — without complex legal wording, focusing on real business impact and clear steps that help you make informed decisions.
In brief: key tax changes in Moldova in 2026
In 2026, Moldova’s tax system will continue moving toward stricter administration, digitalization, and increased transparency. Even if certain tax rates remain unchanged, the actual tax burden on businesses may increase due to new rules, reporting requirements, and control mechanisms.
Main changes businesses and individual entrepreneurs should pay attention to:
-
Taxes for SRL companies
Stronger control over corporate income tax and the validity of expenses. Increased scrutiny of related-party transactions, dividends, and proper documentation of costs. -
VAT (TVA)
Potential changes in administration: registration thresholds, reporting requirements, and supply chain audits. VAT errors remain one of the most common causes of penalties. -
Individual entrepreneurs
Review of fixed contributions and conditions for applying simplified regimes. Tighter control over turnover and whether the chosen regime matches actual business activity. -
Salaries and payroll taxes
Potential growth in the overall payroll tax burden due to social and medical contributions, as well as stricter reporting requirements. -
Reporting and deadlines
Additional digital requirements, automated reconciliations, and a lower “error tolerance” for issues that previously could go without consequences.
⚠️ Important: even if a tax rate does not formally change, changes in calculation or control rules can effectively increase the tax burden.
Tax changes for businesses (SRL) in 2026
For companies operating as SRL, 2026 will be important not because of sharp rate increases, but due to stricter rules for calculation, control, and documentation. Recent practice shows that SRL companies are most frequently subject to audits and additional tax assessments.
Corporate income tax: more focus on expenses
In 2026, the key trend is expected to continue — a stronger focus on the justification of expenses.
What this means for businesses:
- expenses without clear economic substance or weak documentation are more often excluded from the tax base;
- increased scrutiny of services provided by related parties;
- risks related to dividends and profit redistribution.
👉 Even if the tax rate remains unchanged, the effective corporate income tax may increase if accounting systems are not prepared for the new requirements.
VAT (TVA): a high-risk area
VAT remains the most problematic tax for SRL companies.
In 2026, businesses should take into account:
- stricter VAT registration requirements;
- automated supply chain reconciliations;
- lower tolerance for errors in VAT returns.
Common mistakes include:
- incorrect input VAT;
- discrepancies between counterparties;
- formal violations of reporting deadlines.
📌 For companies with significant turnover and import-export operations, VAT is a key audit risk area.
Payroll taxes and employees
For SRL companies with employees, the changes are particularly sensitive.
Possible consequences:
- growth of the total payroll tax burden;
- stricter control over undeclared employment;
- additional reporting and contribution calculation requirements.
Even minor payroll errors in 2026 are more likely to result not in warnings, but in financial penalties.
Reporting and administration
A separate trend is digitalization and automation of tax control.
What changes in practice:
- fewer “manual” corrections;
- more automated notifications;
- faster initiation of audits based on formal indicators.
👉 For SRL companies, this means one thing: the quality of accounting becomes a critical factor.
What will change for individual entrepreneurs and self-employed persons in 2026
For individual entrepreneurs and self-employed persons, 2026 may become a turning point in Moldova. The main direction is reducing “grey areas” and strengthening control over turnover, especially for those who effectively run a business while remaining under a simplified tax regime.
Fixed contributions and tax burden
One of the key topics for individual entrepreneurs is the revision of mandatory contributions.
What should be taken into account:
- fixed payments may increase regardless of actual profit;
- the conditions under which contributions become mandatory are changing;
- the gap between “formally small” and “effectively medium-sized” businesses is growing.
👉 For some individual entrepreneurs, the tax burden in 2026 may approach the level of an SRL, without comparable advantages.
Limitations of simplified tax regimes
In 2026, control over the use of simplified tax regimes will become stricter.
Increased risks include:
- exceeding allowable turnover thresholds;
- a mismatch between the actual activity and the chosen tax regime;
- working with large counterparties, which is atypical for individual entrepreneurs.
Tax authorities increasingly analyze the real economic substance of the activity, not just the formal registration status.
Reporting for individual entrepreneurs: fewer errors — greater consequences
Even if simplified reporting is maintained:
- automatic verification of tax returns is intensified;
- the “allowed margin” for corrections is reduced;
- the number of desk (office-based) audits increases.
Typical issues faced by individual entrepreneurs:
- late submission of reports;
- errors in calculating contributions;
- mixing personal and business income.
When being an individual entrepreneur becomes unprofitable
In 2026, situations will increasingly arise where:
- an individual entrepreneur pays almost as much as an SRL;
- but bears higher personal liability risks;
- and faces limitations in scaling the business.
📌 In such cases, switching to an SRL may be economically and legally justified, but only after proper calculations.
How tax changes in 2026 will affect small and medium-sized businesses
For small and medium-sized businesses in Moldova, the tax changes of 2026 will be felt gradually rather than instantly. Even without sharp increases in tax rates, the impact will come through administration, control, and rising indirect costs.
Increase in the effective tax burden
One of the key effects is an increase in the real, not nominal, tax burden.
Main reasons include:
- greater difficulty in substantiating expenses;
- more stringent requirements for primary documentation;
- fewer “grey” areas and less tolerance for errors.
👉 As a result, businesses pay more not because of tax rates, but due to adjustments and additional tax assessments.
The growing role of accounting and financial records
In 2026, accounting will no longer be a mere formality.
What this means for businesses:
- accounting errors directly turn into fines;
- the importance of tax planning increases;
- “residual” or secondary-priority accounting becomes risky.
📌 Companies with unprepared accounting systems most often lose money after audits, not immediately.
Pressure on margins and pricing
Additional costs lead to:
- a decrease in net profit;
- the need to revise pricing;
- abandonment of inefficient business lines.
Particularly sensitive sectors include:
- service-based businesses;
- VAT-based trade;
- businesses with a large payroll fund.
Higher risks for growing companies
Companies in the growth stage face specific risks:
- sudden crossing of thresholds (VAT, individual entrepreneur limits);
- lack of preparedness for new reporting formats;
- mistakes during scaling.
👉 It is precisely during the growth stage that tax mistakes become the most expensive.
Who will be affected the most
The strongest impact will be felt by:
- businesses with turnover “at the edge of thresholds”;
- companies with unstructured expenses;
- individual entrepreneurs effectively operating as SRL companies;
- startups without a defined tax model.
What businesses should do now to prepare for taxes in 2026
Tax changes in Moldova in 2026 are not a situation where you can simply “wait and see.” Companies that start preparing in advance almost always pay less and avoid penalties.
Below is a practical checklist for businesses and individual entrepreneurs.
Review your business tax model
The first step is to understand how taxes are currently calculated and where the business is losing money.
What to review:
- income and expense structure;
- tax burden by business activity;
- dependence on VAT and statutory thresholds;
- vulnerable transactions (dividends, services, loans).
👉 In many cases, the tax model turns out to “work” only on paper.
Evaluate your business structure: individual entrepreneur or SRL
In 2026, choosing the right legal form becomes especially critical.
Check whether:
- the tax burden of an individual entrepreneur is approaching the SRL level;
- there are personal liability risks;
- the business is ready for scaling.
📌 In some cases, switching to an SRL before the changes take effect is cheaper than an urgent reorganization later.
Conduct a quick accounting review
Even with a good accountant, an external review can be very useful.
Pay attention to:
- accuracy of primary documents;
- logic of expense accounting;
- VAT and payroll tax risks;
- consistency between reporting and actual business activity.
👉 A quick audit often identifies issues before the tax authorities do.
Prepare documents and processes in advance
Under stricter control, it matters not only what you pay, but also how it is documented.
It is recommended to:
- organize contracts and supporting documents;
- separate personal and business finances;
- establish internal controls;
- document tax-related decisions.
Do not postpone consulting a specialist
Once changes come into force, there is little time left for analysis.
A consultation before 2026 allows you to:
- forecast the tax burden;
- choose the optimal scenario;
- avoid common mistakes;
- reduce the risk of penalties and additional tax assessments.
Frequently asked questions about taxes in Moldova in 2026
When will the tax changes in 2026 come into force?
Most changes will apply from January 1, 2026. However, some provisions may be introduced gradually or with transitional periods. This is why it is important to monitor updates in advance, not at the time of first reporting.
Will taxes increase for businesses in 2026?
Not always directly. In many cases, tax rates may remain unchanged, but calculation, documentation, and control rules will change. As a result, businesses may pay more in practice even if rates do not formally increase.
Is it necessary to change the business structure (individual entrepreneur → SRL) in 2026?
It depends on the situation. Switching to an SRL should be considered if turnover is approaching legal thresholds, the tax burden is close to that of an SRL, there are personal liability risks, or the business plans to grow. Decisions should be based on calculations, not assumptions.
Which taxes are the most risky in 2026?
In practice, the most issues arise with VAT, corporate income tax (especially expenses and dividends), payroll taxes and contributions, as well as mismatches between the applied tax regime and the actual business activity.
Will there be penalties for reporting errors in 2026?
Yes, and the likelihood of penalties will increase. In 2026, fewer warnings, more automated checks, and higher responsibility for formal reporting errors are expected.
Is it better to prepare in advance or wait?
Preparing in advance is almost always cheaper, safer, and more effective. Most penalties and reassessments occur not because of tax rates, but due to lack of preparation and calculation or reporting errors.
When you should consult an accountant or tax advisor
Tax changes in Moldova in 2026 will affect almost every business, but simply “reading the law” is not enough for everyone. In many cases, self-made decisions lead to mistakes that end up costing significantly more than a professional consultation.
Turning to a specialist is especially justified if:
- the business operates close to statutory thresholds (VAT, individual entrepreneur turnover limits);
- growth, scaling, or a change of legal form is planned (individual entrepreneur → SRL);
- there are employees and complex payroll calculations;
- dividends, loans, or services between related companies are used;
- accounting is handled formally, without proper tax planning.
👉 In 2026, tax risks arise more often not because of bad faith, but due to incorrect interpretation of the rules and lack of preparation for audits.
A professional consultation allows you to:
- assess the tax burden in advance;
- choose the most optimal scenario;
- avoid common mistakes;
- reduce the likelihood of penalties and additional tax assessments.
Conclusion
Taxes in Moldova in 2026 are not only about rates, but also about the “rules of the game”, which are becoming stricter and more transparent. For businesses and individual entrepreneurs, the key success factor is preparation, not reacting after the fact.
Companies that:
- analyze their tax model in advance;
- put their accounting and documentation in order;
- understand the real risks of their business structure,
will enter 2026 more confidently and with lower costs.
If you want to:
- understand how the changes will affect your specific business;
- prepare without rush and without penalties;
- make well-founded decisions,
it is better to do this in advance, rather than after receiving the first notifications from the tax authorities.
