On 28 December 2023, Law No. 419 on the social security contributions budget for the year 2024 and Law No. 420 on health insurance contributions funds for the year 2024 were published in the Official Journal of Moldova.

Consequently, the following yearly fixed taxes have been approved:

 Social security contributions with a yearly fixed amount calculated for:

  • Individuals who are not included in the category of social security contributions payers – MDL 17.522.
  • Individuals who are landlords or tenants of agricultural land who work the land individually – MDL 4.463.

Health insurance contributions calculated as a fixed amount – MDL 12.636.

Access the PDF below for the complete list. 

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