New Social Insurance Contribution Rates in Moldova for 2026

As of January 1, 2026, new fixed rates for mandatory state social insurance contributions came into force in Moldova. The changes were approved by the State Social Insurance Budget Law for 2026 and already apply to all relevant categories of contributors.

Overall, the percentage-based contribution rates calculated on wages remained unchanged. However, fixed payments for sole proprietors, patent holders, liberal professions, and other categories were increased compared to 2025.

These changes directly affect business financial burden, expense planning, and the calculation of tax obligations in 2026. It is especially important to factor in the new amounts on time for entrepreneurs who work without employees or use special tax regimes.

In this article, we’ll cover:

• which rates apply in 2026;
• how much the contributions increased;
• who is required to pay them;
• how the changes affect entrepreneurs and accounting.

What the 2026 State Social Insurance Budget Law provides

The State Social Insurance Budget Law for 2026 was approved by Parliament on December 29, 2025, and published in “Monitorul Oficial” on December 31, 2025. The document entered into force on January 1, 2026.

According to the approved provisions:

• the total revenue of the state social insurance budget (BASS) for 2026 is 51.45 billion lei;
• expenditures are approved at the same amount — 51.45 billion lei;
• compared to 2025, the budget increased by approximately 2.07 billion lei.

It is important to note that the percentage contribution rates applied to wages and other income of individuals remained at the 2025 level. In other words, for employers and employees who pay contributions as a percentage of payroll, the calculation mechanism did not change.

The main changes concern fixed annual contributions that certain categories of contributors must pay (sole proprietors, liberal professionals, patent holders, etc.). These are the amounts that were increased compared to the previous year.

Fixed social insurance contributions for 2026

In 2026, fixed annual mandatory state social insurance contributions are set for a number of categories of contributors. Compared to 2025, these amounts were increased.

Below are the applicable amounts and the increase versus last year.

Table of fixed contributions for 2026

Details by contributor category

Founders of sole proprietorships (ÎI) and peasant farms (GȚ)

This category includes:

• founders of sole proprietorships;
• founders of peasant (farm) households;
• individuals carrying out independent retail activity (excluding excisable goods);
• individuals engaged in purchasing crop products and/or objects of the plant kingdom.

The contribution for 2026 is 22 878 lei, which is 2 360 lei more than in 2025.

Liberal professions in the field of justice

This category includes lawyers, notaries, bailiffs, and other persons carrying out professional activity in the field of justice (excluding pensioners and persons with disabilities).

In 2026, the fixed contribution is 30 966 lei, an increase of 3 194 lei compared to the previous year.

Entrepreneurial patent holders

For persons working under an entrepreneurial patent, the contribution is also set at 22 878 lei, which is 2 360 lei more than in 2025.

Employers in the taxi transport sector

Employers providing taxi passenger transport services and applying the special tax regime pay a contribution of 22 878 lei per employee.

⚠️ Important: this special regime will be abolished as of July 1, 2026, which should be taken into account when planning business operations.

Owners and lessees of agricultural land

Individuals — owners or lessees of agricultural land who cultivate the land individually — pay a contribution of 5 827 lei.

The increase compared to 2025 is 601 lei.

Who is exempt from paying contributions or subject to special conditions

Despite the increase in fixed rates in 2026, the legislation provides categories of individuals for whom exemptions or a special contribution payment procedure applies.

Who is not required to pay the fixed contribution

Fixed annual contributions do not apply to:

• pensioners;
• persons with disabilities;
• individuals who are already classified under other contributor categories provided by law.

If a person falls under several categories at the same time, the regime established for the primary insurance category applies.

Individual insurance contract

Individuals who are not included in the list of mandatory contributors but wish to build insurance (contribution) record may enter into an individual insurance contract with the National Social Insurance House.

In 2026, the contribution under an individual contract is:

22 878 lei (an increase of 2,360 lei compared to 2025).

Such a contract allows you to:

• count the period toward your contribution record;
• retain eligibility for social benefits;
• secure pension rights in the future.

Important to consider

When determining the obligation to pay contributions, it is necessary to:

• correctly classify the contributor status;
• verify whether the person qualifies for an exemption;
• take into account pensioner status or disability status;
• analyze the combination of different types of activity.

Incorrect classification may result in additional assessments and penalties.

What changes for businesses in 2026: analysis and practical implications

The increase in fixed contributions in 2026 means higher mandatory costs for certain entrepreneurs and self-employed individuals. Although the percentage-based rates applied to wages remained unchanged, fixed payments create the additional financial burden.

Let’s review the key implications.

1. Higher annual financial burden for sole proprietors and peasant farms

For founders of sole proprietorships and peasant (farm) households, the increase amounts to 2 360 lei per year.

At first glance, the amount may seem modest; however, when planning:

• the annual budget;
• seasonal activity;
• the combination of multiple types of activity;

it affects the overall profitability of the business.

The increase is especially sensitive for entrepreneurs without employees, where the fixed contribution is one of the main mandatory payments.

2. A significant increase for liberal professions

For lawyers, notaries, and other representatives of the justice sector, the increase is 3 194 lei.

With a high overall tax burden and no fixed salary, this often requires revisiting:

• income planning;
• advance (cash) reserves;
• the cost structure.

3. Changes in the taxi transport sector

The special tax regime for taxi transport will be abolished as of July 1, 2026.

This may mean:

• a possible transition to the general regime;
• changes in how taxes and contributions are calculated;
• the need to prepare accounting processes in advance.

Businesses in this sector should assess the financial impact of the transition ahead of time.

4. Adjusting budgets and financial planning

The increase in fixed contributions requires:

• revising the 2026 financial plan;
• updating net profit forecasts;
• factoring higher mandatory payments into pricing for services or goods.

For small businesses, even a relatively small increase in mandatory payments can affect the final margin.

5. Higher risks of errors and additional assessments

In 2026, special attention should be paid to:

• correctly determining the contributor category;
• properly reflecting contributions in reporting;
• meeting payment deadlines.

Errors may lead to fines, late-payment charges, and additional assessments.

Key takeaway for entrepreneurs:
2026 did not bring changes to percentage-based rates, but it increased the fixed burden for certain business categories. It’s important not only to know the new amounts, but to integrate them correctly into the company’s financial model.

Frequently asked questions about social insurance contributions in 2026 (FAQ)

❓ When did the new 2026 contribution rates take effect?

The new fixed rates for mandatory state social insurance contributions took effect on January 1, 2026. They apply to all relevant contributor categories from the start of the calendar year.

❓ Have the percentage-based contribution rates on wages changed?

No. In 2026, the percentage-based contribution rates applied to wages and other income of individuals remained at the 2025 level. The changes affect only fixed annual contributions for certain categories of contributors.

❓ Who is required to pay the fixed contribution in 2026?

Fixed contributions must be paid by:

• founders of sole proprietorships and peasant farms;
• individuals carrying out independent retail activity (excluding excisable goods);
• liberal professionals in the field of justice;
• entrepreneurial patent holders;
• owners or lessees of agricultural land who cultivate the land individually;
• individuals who have entered into an individual insurance contract.

❓ Can contributions be paid voluntarily to build insurance record?

Yes. Individuals who are not subject to mandatory payment may enter into an individual insurance contract with the National Social Insurance House and pay the contribution in the установленном amount. In 2026, the amount under such a contract is 22 878 lei.

❓ Do businesses need to revise their 2026 financial plan?

Yes. The increase in fixed contributions requires:

• adjusting the annual budget;
• reviewing the cost structure;
• factoring higher mandatory payments into pricing.

This is especially relevant for sole proprietors and self-employed individuals.

❓ What happens after July 1, 2026 for taxi operators?

The special tax regime for taxi transport will be abolished as of July 1, 2026. This may imply a transition to the general regime and a change in how tax obligations are calculated.

Intelcont accountant’s recommendations and summary

The increase in fixed contributions in 2026 is not just a formal change of figures in the law. For entrepreneurs, it is a real factor that affects financial planning and overall tax burden.

Intelcont specialists recommend:

1. Recalculate mandatory payments for 2026

Make sure that:

• the contributor category is determined correctly;
• the new fixed contribution amount is taken into account;
• the total annual burden is calculated, including all taxes and contributions.

2. Update the business financial model

Higher mandatory payments require:

• budget adjustments;
• profitability review;
• pricing updates where necessary.

This is especially important for small businesses and sole proprietors.

3. Check status and possible exemptions

If the entrepreneur:

• is a pensioner;
• has disability status;
• combines several types of activity;

it is essential to confirm that the correct insurance regime applies.

4. Prepare for changes in the taxi transport sector

Given the abolition of the special regime from July 1, 2026, it is important to assess in advance:

• the transition to the general tax regime;
• changes in how contributions are calculated;
• the impact on the company’s financial stability.

Conclusion

In 2026, the percentage-based contribution rates on wages remained unchanged, while fixed annual contributions for certain contributor categories were increased.

To avoid errors, penalties, and unexpected costs, it is important to:

• track legislative changes in a timely manner;
• calculate mandatory payments correctly;
• consult specialists when your status or operating regime changes.

If you want to be confident in accurate calculations and full compliance with legal requirements, Intelcont specialists are ready to provide professional accounting support and consulting.