The State Tax Service has completed the distribution of payment notices for self-employed individuals, commonly referred to as freelancers, for February 2026.
The fiscal authority reported that 1,473 payment notices were generated. They were sent to the email addresses provided during business registration. The notices are also available in the Taxpayer’s Personal Account. Freelancers must pay the tax by March 25.
Tax payments and freelancers’ income
The tax authority described February as an extremely successful month for freelancers. Their total income reached almost 12 million lei (11,992,583 lei).
The calculated single tax amounted to 1,798,887.45 lei. This represents a sharp increase. The figure rose by 567.84% compared to January.
Freelancer activity and transactions
Many self-employed individuals showed little activity. Only 37% of registered freelancers conducted transactions through their special bank accounts.
The tax authority also reported a wide range of earnings. Income varied from a symbolic 2 lei to an impressive 360,000 lei.
The fiscal authority also highlighted the use of cash register equipment. A total of 39 entrepreneurs worked with online cash registers connected to the “Sales Monitoring” system. They processed more than 353,000 lei in cash transactions.
Correcting payment notices
Not all self-employed individuals have fully mastered the tax payment system. The fiscal authority stated that payment notices can be corrected in certain cases.
This applies to errors, refunds, or accidental transfers unrelated to professional activity. To make corrections, taxpayers must contact any territorial office of the State Tax Service.
Freelancer tax rates in Moldova
As previously reported, the single tax rate for freelancers in Moldova remains progressive. The rate is 15% for annual income up to 1.2 million lei. Income exceeding this limit is taxed at 35%. Tax payments have been simplified. Freelancers can pay online through the MPay service.
Distribution of tax revenues
A key feature of the system is the centralized collection of the single tax. It is accumulated in a single treasury account and automatically distributed among different budget levels.
As a result, 26.3% goes to the local budget as income tax. Another 5% goes to the local fees fund. A total of 53.3% is transferred to the social insurance budget for pension contributions. The remaining 15.4% goes to the mandatory health insurance funds.
