Global Daily Tax News, Moldova Raises Threshold For Accessing Simplified Tax Regime, (Apr 6, 2026)

The Government of Moldova has enacted legislation to raise the threshold for access to the simplified tax regime for small businesses.

The regime enables taxpayers to pay a four percent tax on gross turnover, in lieu of 20 percent value-added tax and 12 percent income tax.

To access the regime, the majority of the taxpayer's supplies must be VAT-exempt supplies and the value of such VAT-exempt supplies must not have exceeded MDL1.7m in the previous year.

Law No. 41 was published in the nation's Official Gazette on March 27, 2026. While the law is effective from the date of its publication, the measure is reportedly effective from March 1, 2026.