Important amendments made to the legislation regarding the independent economic activity of individuals in the Republic of Moldova

Law no. 228 of 10 July 2025 on the amendment of certain normative acts (regarding the independent economic activity of individuals), published in the Official Gazette of the Republic of Moldova no. 452-455 of 29 August 2025.

The main amendments regarding the independent economic activity of individuals that have been made by this Law are the following:

• A special tax regime has been introduced for independent entrepreneurs. The subjects of this tax regime are the independent entrepreneurs, defined as resident individuals who carry out independent economic activity individually related to provision of services, without creating a legal form of organization.
• The list of activity areas open to independent economic activity is provided by a specific Annex introduced to the Moldovan Tax Code.
• Independent entrepreneurs are not required to keep accounting records and to file tax or statistical reports. The evidence of independent entrepreneurs economic activity is kept by the State Tax Service. For the cash transactions the independent entrepreneur is required to use cash register and control equipment.
• Income from independent economic activities in the field of service provision shall be taxed by applying a unique tax rate of 15% (if the annual income of the independent entrepreneur does not exceed MDL 1,200,000). If the annual income exceeds this threshold, a unique tax rate of 35% shall apply to the excess amount. The calculation and payment of the unique tax shall be performed monthly.
• The unique tax includes the following taxes, fees, and contributions:
  • the income tax of independent entrepreneurs engaged in service provision activities;
  • mandatory social security contributions;
  • mandatory health insurance premiums (if the annual amount collected for mandatory health insurance premiums does not cover the value of the mandatory healthcare insurance premium in a fixed amount, then the difference should be paid by the independent entrepreneur);
  • local (municipality) taxes.
• The deduction for corporate income tax purposes of expenses incurred with independent entrepreneurs engaged in independent activities is allowed within certain limits and conditions provided by the Tax Code.
• The relationships between the independent entrepreneur and business entities who do not meet certain conditions set out in the Tax Code are treated for tax purposes as employment relationships and taxed similarly to salaries.

This new tax regime will be applicable starting 01 January 2026.

This update is accurate to the best of our knowledge at the time of issue.  It is, however, meant as a general guide and comes with the recommendation that professional advice be sought before any action is taken.