Starting 1 January 2021, Moldovan resident individuals, with some exceptions, may no longer benefit from the spouse allowance.
Starting 1 January 2021, health insurance contributions paid by a non-resident individual are allowed for deduction while determining the individual's taxable income.
Payments made by the employer for employee testing for COVID-19 and vaccination against COVID-19 are not subject to payroll taxes.
Starting 1 January 2021, new provisions on social security and health insurance contributions entered into force. Thus, mandatory social security contributions (SSC) due by the employer and employee have been combined into a single 24% rate (with some exceptions) and are fully borne by the employer. Health insurance contributions are fully borne by the employee through a 9% single contribution.
Starting 1 January 2023, interest payments performed by banks, savings and loan associations, as well as issuers of corporate securities to Moldovan resident individuals are subject to a 7% final withholding tax (WHT).