VIDEO // Benefits for freelancers of Moldova, after new law enters into force: legal work, simple procedures, low taxes

The Freelancers Law, which entered into force on 1 January 2026, provides a string of benefits for self-employed professionals. They will be able to work officially, without having to open a company and without employing an accountant, and at the same time, they will be covered by social and medical insurance, paying a single tax of 15 percent. Deputy Prime Minister, Minister of Economic Development and Digitalization Eugeniu Osmochescu has explained the new rules.

After the new law enters into force, for the first time freelancers have a separate, simplified legal framework adapted to the realities of independent work, without unnecessary trips and without complicated bureaucracy.

"The freelancer regime allows you to carry out official economic activity without opening a company and without having an accountant. The registration procedure is quite simple and is done online, either through the Public Services Agency’s website or via the EVO app. Taxes under this regime are extremely low and easy to understand, because they are included in a unified tax which, up to a threshold of 1.2 million lei, is only 15 per cent", said Eugeniu Osmochescu.

Any citizen of Moldova who carries out independent economic activities in the field of services can become a freelancer, in such areas as IT, design, photography, creative work, consulting, architecture, crafts, cleaning services and other activities expressly provided by law.

"You get an electronic signature, register online, open a bank account and you can start working. You only need a cash register, if you plan to accept cash payments. If your services are paid only by bank transfer, then you do not need a cash register", emphasized Eugeniu Osmochescu.

Moreover, self-employed people can get access to a pension, medical insurance, leave, pension benefits and length of service. They will pay a single tax of 15 per cent on the income earned, for annual income that does not exceed 1.2 million lei. This single tax includes all main tax obligations: income tax, state social insurance contributions and mandatory health insurance premiums. For the share of income that exceeds the 1.2 million lei ceiling, a unified tax of 35 per cent will be applied.

"The freelancer is his or her own manager and organizes their own working time, but what is very important is that the single 15-per cent tax covers the social and medical package. Thus, a freelancer can benefit from leave and medical services guaranteed by the state in case of illness or the birth of a child and their activity contributes to work experience and to the pension fund", noted Deputy Prime Minister Osmochescu.

The official stated that the freelancer regime is designed to further help people try to work on their own and to do so easily, with low taxes and without headaches.

"Our wish is to help as many Moldovans as possible become entrepreneurs, open their own business, and have the courage to bring added value to society. The freelancer regime is meant to further help people try to work on their own and to do so simply, with low taxes and without hassle. We want you to make full use of your economic potential. Your success is Moldova’s success", stressed the economy minister.

Another major advantage is the elimination of bureaucracy. Freelancers are not required to keep accounts, employ an accountant or submit tax or statistical returns. Tax payments will be made through a dedicated bank account and income records are automatically managed by the State Tax Service.