In total, according to the State Tax Service, individuals filed 206,682 income tax returns.
In the structure of income received by individuals-citizens, income in the form of wages and salaries prevails (74.26%). They are followed by income received from dividends (12.71%) and income received from the transfer of ownership and/or use of immovable and movable property, except for agricultural land (3.05%).
In 2024, the number of persons whose income reached MDL 1 million increased significantly. There were 8,019 of them, while in 2023 there were 6,416 lei millionaires in Moldova. Their total income amounted to 28.3 billion lei, while the tax withheld amounted to 1.98 billion lei. In 2023, the income of such persons was at 19.7 billion lei and the amount of tax paid amounted to 1.46 billion lei.
The highest amount of income declared by an individual in 2024 on the basis of a declaration (form CET18) amounted to 165.1 million lei. The youngest person in this category reached the age of 16, the oldest – 88 years old. Of the total number of individuals who received income over 1 million lei, 5,560 taxpayers are men and 2,459 are women.
The amounts allocated by citizens to support public organizations or religious cults have also increased. In 2024, 46,620 people exercised the right to deduct 2%. This is 18.3% higher than in the previous year (39,400 people).
At the same time, the amount of deductions for last year amounted to 21.81 million lei, and for 2023 – 16.3 million lei.
In general, the number of taxpayers using this mechanism has increased by 27.4% over the last 5 years.
Since 2024, the Tax Code has an article regulating the deduction of expenses of individuals. According to the submitted declarations, 690 citizens benefited from the deduction of expenses incurred by individuals, totaling 6.4 million lei. The most significant was the deduction of expenses incurred for the purchase of the insurance premium under the life insurance contract. It amounted to 2.7 million lei.
