Starting in 2026, employers in the Republic of Moldova will be able to offer vacation vouchers to employees or compensate their holiday expenses at rural tourist accommodation facilities for the first time, following amendments to the Tax Code.
The PAS lawmaker Victoria Belous said the new mechanism aims to support the development of rural tourism and give employers a flexible fiscal tool to provide additional benefits to employees.
Employers will be able to choose between two options: purchasing vacation vouchers for employees or contracting rural guesthouses directly, or reimbursing employees for accommodation expenses incurred in rural areas. Belous stressed that employees must spend their holidays exclusively at tourist accommodation facilities located in rural areas of the Republic of Moldova.
The law allows employers to deduct expenses related to vacation vouchers and holiday compensations up to 50 percent of the national average monthly salary per employee. For 2026, this ceiling stands at 8,700 lei.
Within this limit, the amounts are exempt from income tax, social security contributions, and mandatory health insurance premiums. Any amount exceeding the established threshold will count as salary income and will be taxed under the general rules.
The legislation does not set minimum or maximum values for vacation vouchers and does not require employers to choose only one form of support. Employers may use both options at the same time, provided they respect the annual ceiling.
Employers may grant vacation vouchers at both the employee’s primary workplace and in cases of multiple employment. The vouchers will remain valid for one year from the date of issuance.