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.
In general, annual personal allowances are available to individual Moldovan residents. The allowances for 2023 have been maintained at the same level as in 2022:
|Type of allowance||Annual amount (MDL)|
|Personal allowance (1)||27,000|
|Major personal allowance (2)||31,500|
|Spouse’s major allowance (3)||19,800|
|Allowances for dependant (4)||9,000|
- This allowance is granted only to Moldovan resident taxpayers whose annual taxable income (with some exceptions) does not exceed MDL 360,000.
- Individuals can opt for this allowance provided certain conditions are fulfilled.
- Individuals may opt for this allowance provided the spouse is eligible for major personal allowance and does not use it in the period concerned.
- Moldovan resident individuals with dependants with severe disabilities since childhood are entitled to allowance in amount of MDL 19,800.
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 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.