Law of freelancers comes into effect in Moldova: special tax regime for self-employed work
The Law of Freelancers starting from 1 January, 2026, came into effect, establishing a special tax regime for individuals engaging in self-employed activities. The new law aims to simplify tax procedures and provide a clear legal framework for independent work, according to the Economic Development and Digitalization Ministry (MDED).
This regime can benefit individuals providing services in a wide range of fields, including IT, design, photography, architecture, consulting, craftsmanship, cleaning services and other types of activities included by legislation.
Some of the main advantages of the new regime include simple and free registration, usually conducted online through the Agency for Public Services portal, the EVO app, or with the support of commercial banks. At the same time, freelancers pay a flat tax of 15 per cent for income up to 1.2 million lei, with a 35-per cent tax applied to amounts exceeding this threshold.
The special tax regime includes all main tax obligations – income tax, social insurance contributions and health insurance contributions – eliminating the need for complex accounting. Income tracking is automatically managed, significantly reducing the administrative burden for freelancers.
Also, individuals operating under the Law of Freelancers have access to pensions, health insurance and other social benefits.
Authorities consider the Law of Freelancers an important step towards a more modern and flexible economy, offering both professional freedom and social protection to those who choose to work on their own.
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