Freelancer activity in Moldova, regulated by a single tax

Freelancers from Moldova will benefit from a simplified tax regime and a single tax of 15%, according to a decision approved by the Government. The document implies a series of amendments that facilitate the initiation, conduct and termination of entrepreneurial activity in the case of persons who provide services independently, without legal status.

According to the amendments, a single tax of 15% is introduced for freelancer activity, which includes income tax, state social insurance contributions, compulsory health insurance premiums and local taxes, as long as the total amount of receipts does not exceed MDL 1.2 million per year.

At the same time, the initiation of the business of an independent entrepreneur will be carried out free of charge, based on a notification and a declaration on the applicant’s own responsibility, submitted online to the Public Services Agency, being excluded the obligation to keep accounting records and submit reports.

“We want to develop this category of activity in Moldova as part of the new economy and employment of youth and other people. This new tax regime targets information technology professionals, people in creative industries, such as photographers, filmmakers, actors, but also babysitters, engineers, architects, etc. There are over 400,000 people out of official employment today. We want at least some of them to go from informal economy to the formal one,” said Doina Nistor, Minister of Economic Development and Digitization.

According to the Government, the number of companies contracting services provided by citizens independently increased from 4,399 in 2018 to 6,491 in 2024, and the number of independent service providers increased from 38,258 to 54,550 people.