Moldova Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Moldova calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| MDL 240,000 a yearEmployee tax profile: Resident employee with one employer; Annual statutory employee contributions: 21600; Annual taxable salary from payroll: 188700 | MDL 195,756.00 | MDL 195,756.00 | Matches |
Official sources and monitoring
1 official sources. 1 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Republic of Moldova Investor Guide 2026 - personal income tax 12%, social insurance 24% and health insurance 9%Invest Moldova Agency | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version MD-2026-v1, approved on 2026-10-20, last validated on 2026-10-20. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Resident employee with one employer; personal income tax is 12% of the annual taxable salary calculated by payroll.
- The employee health insurance contribution (9% of salary) is entered from payroll; the employer pays 24% social insurance.
Coverage & limitations
Rule version MD-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- The 2026 personal exemption amounts were not confirmed from a current official source, so taxable salary must come from payroll.
- IT park employees and reduced-rate categories are not covered.
- Independent professional verification pending.