New fiscal package to stimulate Moldova's economy: Action and Solidarity Party proposes maintaining zero profit tax rate, increased deductions for education

MPs of the Action and Solidarity Party (PAS) Radu Marian and Victoria Belous have announced the registration of a new draft that includes more fiscal measures to be adopted by January 1, 2026. One of the most important provisions is the continuation of the zero tax rate on income from reinvested profit in the 2026 year.

According to the cited source, the initiative was developed along with the Ministry of Finance and is signed by more lawmakers of the parliamentary majority. The document aims to stimulate investments and eliminate the present legislative discrepancies.

“One of the most important provisions is the continuation of the zero tax rate on income from reinvested profit in the 2026 year. The facility will apply to companies with a turnover of up to 100 million lei and a maximum of 249 employees. Ineligible are enterprises from free economic zones, IT parks, commerce, financial-banking, insurance and some energy sectors,” said Radu Marian.

The draft also introduces new measures to support investments in renewable energy, allowing companies of this sector to deduct costs for free transmission of electrical infrastructure, under the legislation in force.

At the same time, it proposes increasing the cap for deducting expenses for studies and professional development, from approximately one average salary to 20,000 lei annually per person.

Another change targets increasing the registration threshold as a VAT (value added tax) taxpayer, from 1.2 million to 1.5 million lei annual turnover.

The draft also brings clarity regarding mechanisms for determining taxable value in commerce when applying discounts, rebates and bonus systems, so that price reductions are directly reflected in the tax calculation base.

According to the deputies, the legislative package aims to prepare the economic environment for a faster pace of private investments:

“We are pleased that we have already had seven consecutive quarters of investment growth. We will continue to support the private sector, so that the economy grows, and so does the income of people,” said Radu Marian.

The document is expected to be considered by the MPs till the end of this year.