Moldova Salary Calculator 2026
Calculate net salary from gross salary (or vice versa) using the updated 2026 taxes and exemptions: 12% income tax, 9% health insurance, and 6% social insurance.
Single 7% tax (paid by the employer)
Personal exemptions
1,815 MDL/month (21,780 MDL/year)
Dependents
825 MDL/month per dependent
Severely disabled
1,815 MDL/month per dependent
Enter a gross or net salary to see the detailed calculation
How net salary is calculated in Moldova (2026)
Calculating net salary from gross salary in Moldova involves three mandatory deductions: a 6% social insurance contribution (CNAS), a 9% health insurance contribution (CNAM), and 12% income tax. Income tax is applied to taxable income, calculated by subtracting CNAM and personal exemptions from gross salary.
| Contribution | Rate | Paid by |
|---|---|---|
| Social insurance (CNAS) | 6% | Employee |
| Health insurance (CNAM) | 9% | Employee |
| Income tax | 12% | Employee |
| Employer CNAS (private sector) | 24% | Employer |
| Employer CNAS (public institution) | 29% | Employer |
| IT Park single tax | 7% | Employer |
Personal exemptions for 2026
Personal exemptions reduce taxable income and therefore income tax. They are available only when annual gross income does not exceed 360,000 MDL (30,000 MDL/month).
| Exemption type | Monthly | Annual |
|---|---|---|
| Standard personal exemption (Art. 33) | 2,475 MDL | 29,700 MDL |
| Increased personal exemption (Art. 33) | 2,885 MDL | 34,620 MDL |
| Spouse exemption (Art. 34) | 1,815 MDL | 21,780 MDL |
| Per dependent (Art. 35) | 825 MDL | 9,900 MDL |
| Severely disabled dependent (Art. 35) | 1,815 MDL | 21,780 MDL |
Calculation formula
1. CNAS = Gross salary × 6%
2. CNAM = Gross salary × 9%
3. Taxable income = Gross salary − CNAM − Personal exemptions
4. Income tax = Taxable income × 12%
5. Net salary = Gross salary − CNAS − CNAM − Income tax
Frequently Asked Questions
How is net salary calculated from gross salary in Moldova in 2026?
Three contributions are deducted from gross salary: CNAS (6%), CNAM (9%), and income tax (12%). Income tax is calculated from taxable income = gross salary − CNAM − personal exemptions. Formula: Net = Gross − CNAS − CNAM − Income tax.
What are the personal exemptions in Moldova for 2026?
The standard personal exemption is 2,475 MDL/month (29,700 MDL/year). The increased exemption is 2,885 MDL/month (34,620 MDL/year) for special categories. The spouse exemption is 1,815 MDL/month. Each dependent qualifies for 825 MDL/month, or 1,815 MDL/month for a severely disabled dependent.
What payroll taxes does an employer pay in Moldova?
A private-sector employer pays 24% CNAS on payroll. Public institutions pay 29%. For special working conditions, the rates are 32% for private employers and 39% for public employers. The 9% CNAM contribution is paid entirely by the employee.
How does the IT Park tax regime work?
Moldova IT Park residents pay a single tax equal to 7% of gross salary, replacing CNAS, CNAM, and income tax. The employer pays this tax, while the employee receives the full gross salary as net salary.
What is the minimum salary in Moldova in 2026?
The national minimum salary for 2026 is 6,300 MDL gross per month.
When do personal exemptions not apply?
Personal exemptions do not apply when annual gross income exceeds 360,000 MDL (equivalent to 30,000 MDL/month). In this case, the entire taxable income is subject to 12% income tax.
Source: Tax Code of the Republic of Moldova and the Ministry of Finance. The rates and exemptions apply to the 2026 tax year. This calculator provides an estimate; consult a licensed accountant for complex situations.