Simplified tax regime for freelancers in Moldova starting in 2026
Starting January 1, 2026, a new law will come into force in the Republic of Moldova, introducing for the first time a separate tax regime for freelancers – individuals engaged in independent economic activity without registering a company.
The document, known as the "Freelancers' Law" (No. 228 of July 10, 2025), was published in the Monitorul Oficial on August 29, 2025. Its aim is to make the work of self-employed professionals more transparent and to simplify their tax obligations.
Who can work under the new regime
The new law applies to all citizens who provide services independently – whether they are designers, programmers, tutors, photographers, translators, consultants, or home-service professionals. Previously, in order to work legally, they had to register as sole proprietors or work under a patent.
Now, it will be enough to register as a freelancer using an online form on the Public Services Agency’s website. Registration is free and does not require an in-person visit: the application and declaration are submitted electronically and signed with a digital signature.
Tax rate and how it works
The main innovation is a flat tax rate of 15% on annual income, which will replace several payments at once: income tax, social and health insurance contributions, and local taxes.
This regime can only be applied by individuals whose annual income does not exceed 1.2 million lei. If the income goes beyond this threshold, the freelancer will be required to switch to another tax system.
All income related to freelance activity must be processed through a special bank account opened exclusively for freelance work. When providing services and receiving payments, a cash register connected to the national electronic sales monitoring system will be required.
Why this matters
The implementation of this simplified regime addresses several issues at once. First, it lowers the entry barrier for people who want to work for themselves but are not ready to open a company and maintain accounting. Second, the law helps legalize the income of thousands of self-employed professionals currently working unofficially.
The government expects this to attract more taxpayers into the formal economy, increase budget revenues, and at the same time provide freelancers with social protections – including work history, pension contributions, and health insurance.
For freelancers, the new regime offers:
simple registration and minimal bureaucracy;
no need to file tax or accounting reports – income records will be maintained automatically by the Tax Service;
transparent and predictable taxation rules.
What you should do now
There are still a few months before the law comes into effect. Those who plan to work officially as freelancers should already:
assess whether their type of activity meets the criteria for the new regime;
prepare for registration on the Public Services Agency platform and obtain a digital signature, if they don't already have one;
open a special bank account for future operations;
if necessary, arrange to acquire a cash register compatible with the national monitoring system.
Conclusion
The new law represents a step toward civilized regulation of the freelance market in Moldova. It creates clear rules and reduces administrative barriers for thousands of self-employed professionals. It is important that by early 2026, future freelancers are ready to transition to the new tax regime and begin enjoying its benefits from day one.