Starting January 1, 2026, Moldova has introduced a new tax regime dedicated to independent economic activity carried out by individuals — widely known as the “Freelancer Law.” For the first time, freelancers benefit from a separate, simplified, and modern legal framework tailored to the realities of independent work, without unnecessary procedures or bureaucracy.

According to the Ministry of Economic Development and Digitalization, freelancers are individuals who provide independent services in fields such as IT, design, photography, creative industries, consulting, architecture, craftsmanship, cleaning services, and other activities explicitly listed in Law No. 228/2025. In total, 40 types of activities are included.

The new regime allows freelancers to operate legally, gain access to pension rights, medical insurance, and other social benefits, while enjoying greater legal security. At the same time, the state reduces undeclared work, brings more activity into the formal economy, and makes Moldova more attractive for freelancers and digital nomads.

Freelancers will pay a single tax of 15% on annual income up to 1.2 million MDL. This unified tax covers income tax, social security contributions, and mandatory health insurance. Income exceeding this threshold will be taxed at 35%.

A major advantage is the elimination of bureaucracy: freelancers are not required to keep accounting records, hire an accountant, or submit tax or statistical reports. Tax payments are made through a dedicated bank account, while income tracking is handled automatically by the State Tax Service.

Registration is free and simple — online, via the Public Services Agency (ASP) portal, using MPass and an electronic signature. The procedure requires only a short notification and a self-declaration, with automatic confirmation.

ASP is ready for launch, banks will open dedicated accounts, and final technical adjustments are underway.