Percentage deduction is a mechanism by which individuals can direct 2% of their annually assessed income tax to one of the non-profit or religious organizations operating in the country.
According to the report of the State Tax Service, the number of users of this measure is constantly growing. If in the first year of the mechanism’s operation only 16,182 individuals used it, now this figure is almost three times higher.
In addition, year by year there is an increase in the number of beneficiaries: from 302 organizations in 2017 to 1,050 in 2025. Most of them are located in mun. Chisinau – about 55% of the total number of beneficiaries. As a rule, most of the funds are directed to churches and trade unions.
The percentage deduction mechanism has been in force in Moldova for nine years. It was developed for resident individuals who do not have income tax arrears for previous tax periods and pay income tax in full and on time. The transfer is made by filing an income tax declaration within the deadline established by law (April 30).
Individuals engaged in professional activities in the field of justice (lawyer, trainee lawyer, notary, bailiff, authorized administrator, mediator, forensic expert) can also support NPOs.
