Our salary calculator allows you to instantly determine your net salary, gross salary, and the total employer cost. Simply enter any one of these values — the system will automatically calculate the remaining figures according to current tax regulations.
Net salary represents the amount an employee receives after all mandatory taxes and contributions are deducted.
Gross salary is the amount stated in the employment contract or service agreement and serves as the basis for calculating all tax and social contributions.
Total employer cost refers to the full expense incurred by a company for one employee, including all employer-paid contributions.
The calculator is fully updated to reflect the tax rules and contribution rates applicable in the Republic of Moldova for 2025, including the latest tax brackets, social contribution rates and available deductions.
If you notice any inaccuracies or would like to suggest new features, feel free to contact us through the feedback form. Your input is always appreciated.
Salary & contributions calculator (Moldova 2025)
Calculation options
Tax deductions
Results (monthly)
Tax deductions available in 2025:
The personal deduction is granted only to resident individuals whose annual taxable income does not exceed 360,000 MDL. Income categories listed in Article 901 of the Tax Code are excluded. The amount of the personal deduction is 29,700 MDL per year.
| Type of deduction | Annual amount, MDL | Monthly amount, MDL |
|---|---|---|
| Personal deduction | 29,700 | 2,475 |
| Increased personal deduction | 34,620 | 2,885 |
| Deduction for spouse — Abolished starting 2021 |
||
| Increased deduction for spouse | 21,780 | 1,815 |
| Deduction for dependents (except persons with disabilities due to congenital or childhood conditions) | 9,900 | 825 |
| Deduction for dependents with disabilities (congenital or childhood conditions) | 21,780 | 1,815 |
Estimated average monthly salary for 2025 — 16,100 MDL
Income tax rate for salaries in 2025: the rate remains unchanged — 12% applied to the taxable income of individuals.
Mandatory health insurance contributions withheld from employees remain at 9%.
Social insurance contribution rates paid by employers (social fund):
| Rate | Category of payers |
|---|---|
| 24% | Employers in the private sector, higher education institutions and medical institutions |
| 29% | Employers in budgetary institutions and public authorities with autonomous administration (excluding universities and medical institutions) |
| 32% | Employers in the private sector, universities and medical institutions (employees working under special work conditions) |
| 39% | Employers in budgetary institutions and public authorities with autonomous administration (employees working under special work conditions) |
Personal tax deductions for 2025
| Deduction category | Annual amount |
|---|---|
| Basic personal deduction | 29,700 MDL (2,475 MDL per month) |
| Increased personal deduction | 34,620 MDL (2,885 MDL per month) |
| Deduction for dependents / children | 9,900 MDL (825 MDL per month) |
| Deduction for dependents / children with disabilities | 21,780 MDL (1,815 MDL per month) |
