The personal exemption, we remind you, is granted at the main place of work or at the place of employment on a combined basis, or is used when filing an individual’s income tax return (form CET18).
Taxpayers with income less than 360 thousand lei, excluding the income provided for in Article 901 of the TC (dividends, royalties, etc.), are entitled to personal exemption. In determining the amount of taxable income this year, the income received from independent activity in the field of retail trade (except for excisable goods), as well as in the field of procurement of crop production, horticulture and/or objects of flora will also be taken into account.
In 2025, the personal exemption increased by 10%. It has not been revised in the previous two years (2023 and 2024). The current leadership of the Ministry of Finance is of the opinion that support for citizens should be more differentiated and targeted, not extended to everyone.
The size of the increased personal exemption has also remained at the 2025 level. This year it amounts to 34,620 lei. This exemption is granted to citizens with disabilities, as well as to those who suffered in the Chernobyl accident and as a result of participation in the military actions to defend Moldova’s territorial integrity and in the combat operations in Afghanistan.
Rehabilitated pensioners – victims of political repressions – also enjoy increased exemption. Individuals married to the above-mentioned persons are entitled to an additional exemption of 21,780 lei per year, provided that the spouse does not benefit from the personal exemption.
The amount of exemption for dependent children is MDL 9,900 and for disabled dependents is MDL 21,780. The exemption for a dependent is granted on condition that he/she receives an income not exceeding 12,400 lei per year (this amount does not include benefits paid from the state budget to persons with disabilities). The right to the additional exemption established for dependents is also granted to supervisors of minor children between 14 and 18 years of age and legal guardians.
Limitations on the application of exemptions for cab drivers during the first half of 2026, as long as they earn income taxable under the special tax regime, also remain. The transition to the standard tax regime in this area will take place on July 1, 2026.
