DoubleTaxationTaxes on salary: Moldova preliminary data
How much income tax and social contributions are paid on a salary in Moldova, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | MDL 1,182,813 ≈ €60,000 |
|---|---|
| Income tax | MDL 141,938 ≈ €7,200 |
| Employee contributions | MDL 106,453 ≈ €5,400 |
| Take-home pay | MDL 934,422 ≈ €47,400 |
| Employer contributions and payroll taxes | MDL 283,875 ≈ €14,400 |
| Employer's labour cost | MDL 1,466,688 ≈ €74,400 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 MDL 591,407 | €60,000 MDL 1,182,813 | €120,000 MDL 2,365,626 |
|---|---|---|---|
| Sole proprietor | MDL 63,872 12.0 % | MDL 127,744 12.0 % | MDL 255,488 12.0 % |
| Company | MDL 91,976 17.3 % | MDL 183,951 17.3 % | MDL 367,902 17.3 % |
| Sole proprietor · Impozit unic — rezidenții Moldova Innovation Technology Park (MITP) | MDL 41,398 7.8 % | MDL 82,797 7.8 % | MDL 165,594 7.8 % |
Special tax regimes
Moldova Innovation Technology Park — single tax covering employees' taxes
For employees
Who: Employees of IT companies registered as MITP residents (eligible IT activities).
Salaries paid by park residents bear no separate personal income tax, social or health contributions: these are covered by the employer's single tax of 7% of turnover (minimum 30% of the projected average salary per employee).
Tax residence
The tax residence check does not cover Moldova yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 19.71355 MDL (National Bank of Moldova — official exchange rate, 02/01/2026) ↗
Sources
- National Bank of Moldova — official exchange rates, 02.01.2026
- IMF — Republic of Moldova: 2025 Article IV Consultation, Staff Report (Country Report, March 2026)
- Ministry of Finance of Moldova — Bugetul pentru cetățeni pe 2025, 'Ratele de impozitare în 2025' (PIT 12%, exemptions, CIT 12%, employer social 24/29/39/32%, employee health 9%, dividends 6%)
- Chisinau Municipal Council, General Finance Directorate — Notă de fundamentare la proiectul bugetului municipal pe 2026 (2026 PIT exemptions unchanged, per MoF circular 06/2-07-30 of 25.08.2025)
- Moldova Innovation Technology Park (MITP) — About 7% single tax
- Government of Moldova — draft law on independent economic activity of individuals (NU-368-MDED-2025, 2025)
Data checked: 08/11/2026. An indicative calculation for a typical case. Not tax advice.