The State Tax Service specifies that at the end of January 2026, 804 tax payment notices were sent to the e-mail addresses of freelancers, specified when registering their activity as an individual entrepreneur
About 14% of individual entrepreneurs registered transactions on special bank accounts, and the amounts received on current accounts ranged from MDL 5 to 147,000. Of these, 5 taxpayers used cash registers and control devices connected to the SIA “Electronic Sales Monitoring”. The total amount of money received amounted to 39,128 lei.
In this context, STS reminds that on February 25, 2026, the deadline for payment of the single tax for individuals carrying out individual entrepreneurial activity (freelancers) for January 2026 expires.
The single tax rate is 15% if the annual income does not exceed 1,200,000 lei and 35% for the part of income exceeding this threshold.
The single tax is deposited in a special treasury account and then distributed:
– to the local budget – 26.3% and to cover local fees – 5.0%;
– to the state social insurance budget – 53.3%;
– to the funds of compulsory medical insurance – 15.4%.
