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OpenAccountants/Skills/Moldova (Republic of Moldova) Income Tax

Moldova (Republic of Moldova) Income Tax

Asked about Moldova (Republic of Moldova) personal income tax for self-employed individuals and individuals.

MoldovaTax year 2025Draft — not yet signed off· Last reviewed Jun 4, 2026

What this covers — Moldova, 2025

  • Required Inputs and Refusal Catalogue
  • Transaction Pattern Library
  • Worked Examples
  • Tier 1 Rules (When Data Is Clear)
  • Tier 2 Catalogue (Reviewer Judgement Required)
  • Excel Working Paper Template
  • Bank Statement Reading Guide
  • Onboarding Fallback

This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.

Use these rules in your AI

Connect once and your AI follows Moldova (Republic of Moldova) Income Tax automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.

Use this in your AI

Using Claude Code, Cursor or Codex? Install these rules in one command:

$ npx openaccountants add MD

Want a licensed accountant to check your AI-generated return?

Get reviewed

The open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.

Are you a Moldova accountant? Verify these rules and put your name on them.

These rules are research-verified. They need a licensed practitioner for Moldova to confirm them and become their named verifier. Reviewing reference rules — not signing returns.

Apply to verify Moldova

About

Use this skill whenever asked about Moldova (Republic of Moldova) personal income tax for self-employed individuals and individuals. Trigger on phrases like "how much tax do I pay in Moldova", "impozit pe venit", "CET18", "Declaratia persoanei fizice", "flat 12% tax", "income tax return Moldova", "deductible expenses", "personal exemption / scutire personala", "CAS / BASS social insurance", "CNAM / CAM health insurance", "fixed annual contribution", "self-employed tax Moldova", "freelancer tax Moldova", "IT Park 7%", "independent retail 1%", or any question about filing or computing personal income tax for a resident individual or sole proprietor in Moldova. Also trigger when preparing or reviewing a CET18 return, computing the monthly payroll PIT base, or advising on social (CAS) and health (CNAM) contributions. This skill covers the flat 12% PIT, reduced 7% farming rate, final withholding rates (dividends, royalties, winnings), personal/dependent exemptions, employer/employee CAS and CNAM, fixed annual contributions for the self-employed, the CET18 return, penalties, and interaction with VAT and the IT Park regime. ALWAYS read this skill before touching any Moldova income tax work.

MoldovaTax year 2025

The full rule

The complete, step-by-step rules for Moldova (Republic of Moldova) Income Tax the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.

More Moldova tax skills

Other Moldova computations in the OpenAccountants library.

See all Moldova skills →

4 of 5 in the MD workflow: