The tax policy for next year includes a provision proposing to eliminate the list of permitted activities for freelancers. As a result, they will be granted the right to engage in any economic activity.

The draft tax policy for next year provides for adjustments to the tax regime for independent contractors (freelancers). Changes are proposed to income thresholds and tax rates, as well as to the rules governing the deduction of expenses incurred by companies when working with them.

The total income reported by freelancers in May of this year amounted to 36,109,007.73 lei, while the total flat tax calculated was 5,416,351.16 lei. This is 34.22% more than in April.

The Secretariat of the Economic Council under the Prime Minister of Moldova, in cooperation with the European Business Association of Moldova, launched two public opinion polls. They are dedicated to freelancers and companies that cooperate with them.

The State Tax Service informs that 2,458 notices of single tax payment for April 2026 were sent to the e-mail addresses of independent entrepreneurs (freelancers).

Entrepreneurs who carry out independent activities in the field of trade will be able to continue them, provided they register with the State Tax Service until July 1, 2026.

Independent entrepreneurs will be assigned a unique fiscal code which will be reflected on cash receipts issued by them. It will be different from the taxpayer’s personal code (IDNP).

The classic nine-to-five format is gradually losing its universality. After the pandemic, many companies and employees began to reconsider the usual employment model and look for more flexible options for organizing work. One such approach is micro-scheduling, a system where the working day is divided into short intervals of work and rest.

With equal income, a standard employed person pays 4 times more health insurance premiums than a freelancer. At the same time, both use health services to the same extent, which does not meet the principles of fairness and neutrality of taxation.

Almost two months of the new tax regime with a 15% flat tax rate for independent entrepreneurs continues to reveal the bottlenecks of the Freelancers Law. Some of these can be attributed to payment and settlement issues through banks and intermediary platforms.

The total income registered by freelancers in the first month of the new tax regime amounted to 1,795,696.20 lei, while the amount of the calculated single tax amounted to 269,354.43 lei, Logos Press reported.
