Moldova

Individual - Deductions

Last reviewed - 20 September 2021

Personal deductions

No deductions for personal and family expenses are allowed for PIT purposes.

Mandatory social security and health insurance contributions are deductible for PIT purposes for Moldovan tax resident individuals.

Starting 1 January 2021, Moldovan non-resident individuals are allowed to deduct health insurance contributions paid in Moldova.

Personal allowances

Generally, individual Moldovan residents are liable to annual allowances. For 2021, allowances are set in the following amounts:

Type of allowance Annual amount (MDL)
Personal allowance (1) 25,200
Major personal allowance (2) 30,000
Spouse’s major allowance (3) 18,900
Allowances for dependant (4) 4,500

Notes

  1. This allowance is granted only to Moldovan resident taxpayers whose annual taxable income (with some exceptions) does not exceed MDL 360,000.
  2. Individuals can opt for this allowance provided certain conditions are fulfilled.
  3. Individuals may opt for this allowance provided the spouse is eligible for major personal allowance and does not use it in the period concerned.
  4. Moldovan resident individuals with dependants with severe disabilities since childhood are entitled to allowance in amount of MDL 18,900.

Should a dependant have several supporters, exemptions for dependants are given to every supporter.

In order to benefit from personal allowances, a set of documents has to be presented by the individual.

Business deductions

Business expenses are deductible for tax purposes, under rules similar to those for corporations, provided the individual is registered as a private entrepreneur or farming enterprise. See the Deductions section in the Corporate tax summary for more information on business expenses.