The event was attended by representatives of central government agencies, the tourism industry and the business environment to present the legal framework and the steps necessary for the effective implementation of this tax incentive. The meeting was attended by the Minister of Finance Victoria Belous, Minister of Economic Development and Digitalization Doina Nistor and State Secretary of the Ministry of Culture Andriy Kistol.
The government representatives emphasized the importance of this initiative for regional development, strengthening public-private partnerships and stimulating domestic consumption.
Victoria Belous said, in particular, that vacation vouchers are a fiscal tool to support the local economy and provide benefits to employees, without creating a direct fiscal burden. According to her, this is an example of a government policy that promotes rural tourism, encourages domestic spending and promotes community development.
The meeting provided details on the provisions of Act No. 187 of July 10, 2025, which imposes the necessary regulations for the application of the recreation vouchers.
According to the new law, employers will be able to offer vouchers to employees to cover the costs of tourist accommodation in accommodation facilities in rural areas of Moldova. Their cost will be subject to tax deduction by employers within 50% of the average monthly salary in the economy. For employees, the amounts provided in the form of vouchers will be considered as non-taxable income and will be exempt from income tax, as well as from social and health insurance contributions within the same limits.
The practical application of this benefit will be regulated by bylaws. The measure will take effect from fiscal year 2026, once the entire regulatory framework has been finalized and operators of transportation vouchers are licensed. The vouchers may be issued by authorized operators electronically or on paper in the form of a ticket or card with a face value. The validity of the vouchers will be 1 year from the date of issue, and the government will approve the procedure for issuance, distribution, use and return.
At the same time, the meeting discussed the correlation of this fiscal measure with the reforms in the tourism sector envisaged by recent amendments to the Law on the Organization and Implementation of Tourism Activities. The Ministry of Finance said it will continue to develop a secondary regulatory framework in partnership with the concerned institutions and consult with stakeholders to ensure the effective, fair and transparent implementation of the new measure.
