Freelancers in the Republic of Moldova will receive stronger legal protection, clear taxation rules, and full social security coverage starting January 1, 2026, when the new Freelancers Law enters into force, the government announced.
The law applies to individuals who provide services in areas such as IT, design, photography, architecture, consulting, handicrafts, cleaning services, and other similar activities.
Freelancers will be able to register quickly and free of charge through the Public Services Portal, the EVO application, or with assistance from commercial banks.
Under the new tax regime, freelancers will pay a single tax of 15 percent on annual income of up to 1.2 million lei. Income that exceeds this threshold will be taxed at a rate of 35 percent. The single tax covers all major fiscal obligations, including income tax, social security contributions, and mandatory health insurance.
The law also removes complex accounting requirements, as authorities will manage income records automatically. Registered freelancers will gain access to pensions, health insurance, and other social benefits, a move that authorities say will help formalize freelance work and strengthen social protection in Moldova.