Moldova to introduce new tax regime for freelancers – “independent entrepreneur”
At a meeting on June 24, the government approved draft amendments to the regulatory framework aimed at regulating the independent activities of individuals (the so-called “freelancer law”). The bill proposes to introduce into the legal framework the concept of “independent entrepreneur” - a new regime for independent economic activity of resident individuals without registration as a legal entity or other form of business organization. The Tax Code will be supplemented with a separate section that will regulate the scope of application, taxable entities, accounting methods, tax obligations, and other aspects of the activities of independent entrepreneurs. This tax regime will be available to independent entrepreneurs in 39 areas of activity (manufacture of ceramic products and jewelry, games and toys, software, news agency activities, data processing consulting, website management, PR and communications services, photography services, design, cleaning, sports club activities, etc.). For this category of taxpayers, a flat tax of 15% has been proposed (initially, 12% was proposed during the discussion of the draft), subject to an income limit of 1.2 million lei per year. If this income limit is exceeded, the rate will be 35%. The single tax will include income tax, certain local taxes, compulsory state social insurance contributions, and payments to the mandatory health insurance fund. The single tax will be payable quarterly. Freelancers will be registered by the State Services Agency. Taxpayers will not be required to keep accounting records or submit tax and statistical reports. In their work, freelancers will have to use a special business account and modern devices for tax accounting of cash payments—mobile applications that combine the functions of a POS terminal and cash register equipment. At the same time, the State Tax Service will keep records based on data received through cash registers connected to the “Electronic Sales Monitoring” system, which freelancers will be required to use. The State Tax Service will also take into account data from taxpayers' current accounts. The new tax regime is proposed to come into force on January 1, 2026. The bill aims to reduce costs for entrepreneurs, simplify the administrative burden through digitalization, reduce informal employment, and create conditions for the development of small businesses in Moldova. It is worth noting that independent service providers are becoming an increasingly important component of the workforce, especially in the creative industries, IT, consulting, and other areas where freelance work is widespread. At the same time, official data indicate that the number of companies entering into service contracts with freelancers increased from 4,399 in 2018 to 6,491 in 2024, while the number of independent service providers increased from 38,258 to 54,550. The bill is pending approval by parliament. // 24.06.2025 — InfoMarket.
