Freelancing in Moldova is becoming increasingly popular. More and more specialists are working independently: taking orders online, serving clients directly, and without the need for a company. Until now, the taxation method for such activities was not very clear.
From 1 January 2026, a freelancer tax regime is being introduced that simplifies the way taxes are paid for individuals engaged in independent activities. The state aims to make independent work in Moldova more accessible and less bureaucratic.
The official basis is Law No. 228 of 10 July 2025, published on 29 August 2025 in the Official Gazette. The document establishes how freelancer tax in Moldova is calculated and how freelancers can work legally.
Who Can Benefit from the New Regime
The regime applies to individuals who carry out independent economic activities and earn income directly from services or works, without registering an LLC or sole proprietorship.
Examples of eligible activities:
- IT consulting and development
- Web design and graphic design
- Copywriting, content and PR
- Photo and video
- Architecture and design
- Equipment repair
- Tutoring and consulting
- Cleaning services
- Jewellery and handmade works
- Beauty services
The logic is simple: if a person works on their own account and earns income, the new tax regime can also apply to this activity.
How to Officially Register as a Freelancer
Freelancer registration is simple and done online.
- Access the website of the Public Services Agency (ASP)
- Submit the notification regarding the commencement of activity
- Transmit the declaration in electronic format
- Sign with an electronic signature
- In exceptional situations — personal submission
Important detail: registration is free of charge.
Single 15% Tax: One Step Instead of Several
The freelancer pays a single 15% tax on annual income, which replaces multiple taxes and contributions.
What changes:
| What was before | What applies now |
|---|---|
| Income tax | Single 15% tax on annual income |
| Social insurance contributions | |
| Medical insurance contributions | |
| Separate local taxes |
Benefits:
- Simple calculation scheme;
- Clearer income planning;
- Reduced risk of errors.
Income Threshold: Up to 1.2 Million Lei per Year
The regime applies only if the annual income does not exceed 1.2 million lei.
| Annual income | Tax regime |
|---|---|
| Up to 1.2 million lei | Simplified tax regime |
| Over 1.2 million lei | Mandatory transition to another tax regime |
If income exceeds the threshold, a transition to another tax regime is required.
The transition algorithm depends on the specific situation — consultation with an accountant is recommended.
At this stage, Accounting Services and Tax Consultancy can be useful.
Accounting Records and Reporting
The new regime is designed to reduce bureaucracy.
- No traditional accounting records are kept;
- No tax and statistical reports are submitted;
- Income records are managed by the State Tax Service.
If verifications or estimates are needed, Audit Services can be accessed.
After Registration: How the Freelancer Operates Officially
- Obtaining and verifying the electronic signature;
- Receiving official income;
- The state relies on income legalisation and ensuring social guarantees.
The goal is clear: better-protected freelancers and less bureaucracy.
Advantages of the New Regime for Freelancers
- Free and simple registration;
- Ability to work legally without a company;
- Social guarantees — pension and medical assistance through the single tax;
- Minimal bureaucracy.
What Needs to Be Done Before 2026: Quick Checklist
- Analyse whether the activity is eligible;
- Obtain the electronic signature;
- Follow information about the launch of online registration;
- Preliminary discussion with an accountant.
Adaptation is easier when the freelancer is prepared.
Preparing for Changes: How We Welcome 2026
The new regime promises clarity: a single tax, minimal bureaucracy, and access to social protection. Timely information helps freelancers work comfortably and safely in 2026.
👉 Obtain accounting consultancy for the new tax regime — Buhgalter.md
FAQ
What is the simplified tax regime for freelancers?
It is a system where an individual with independent activity pays a single 15% tax on annual income and can work legally without an LLC or sole proprietorship, while benefiting from social guarantees.
Where can a freelancer register officially?
Online on the ASP website, through a notification and declaration signed with an electronic signature.
Is it necessary to register a sole proprietorship or LLC?
No, the regime is specially created for freelancers without a company.
Is accounting required?
No accounting records are kept and no reports are submitted. The Tax Service automatically manages the data, but accounting consultancy is useful if income approaches 1.2 million lei.