The State Tax Service reports that so far 2,051 notices of single tax payment have been generated and sent. They are sent to freelancers to the e-mail addresses specified by them when registering their activity as an independent entrepreneur.
The total amount of income recorded by independent entrepreneurs in March 2026 amounted to 23, 340 million lei, while the amount of calculated single tax amounted to 3, 5 million lei. This is almost twice – by 94.63% – more as compared to the previous month.
From the beginning of 2026 till April 14 of this year, the amount of single tax paid by independent entrepreneurs amounted to 2.9 million lei, while the level of compliance with the tax legislation among them is constantly growing, the tax service said.
The STS specified that the amount of the single tax, calculated for the January-February 2026 tax period, totals 2.01 million lei. And reminds that the deadline for paying the single tax for individuals carrying out independent activity (freelancers) for March 2026 is April 27, 2026.
Its rate is 15% if the annual income does not exceed MDL 1,200,000 and 35% for the part of the income exceeding this threshold. The single tax is deposited in the treasury account and then distributed according to the proportion established by law: to the local budget – 26.3% and local levies – 5.0%; to the social insurance budget – 53.3%; to the health insurance funds – 15.4%.
