When you negotiate a salary, find out exactly what you will receive on your card. I explain the rules in force in 2026 for employees in the Republic of Moldova and show you how to check any amount in my net and gross salary calculator.
What your employer withholds from your salary
Your employer withholds two amounts from your gross salary:
- Mandatory health insurance (CNAM): 9% of your gross salary.
- Income tax: 12% of your taxable income (Art. 15 of the Tax Code).
The individual 6% social insurance contribution no longer applies. Law No. 60/2020 cancelled it from January 2021. Some online calculators still subtract it by mistake. Your employer pays CAS of 24% on top of your gross salary.
Exemptions for 2026
Exemptions reduce your taxable income. For 2026, the law kept the 2025 amounts:
| Exemption | Per year | Per month |
|---|---|---|
| Personal exemption (Art. 33(1)) | 29,700 lei | 2,475 lei |
| Increased personal exemption (Art. 33(2)) | 34,620 lei | 2,885 lei |
| Dependant (Art. 35) | 9,900 lei | 825 lei |
| Dependant with severe disability (Art. 35) | 21,780 lei | 1,815 lei |
You receive the personal exemption only if your annual taxable income stays below 360,000 lei. You apply it at one workplace, usually your main workplace.
Step-by-step calculation
Take a gross salary of 15,000 lei with the standard personal exemption:
- Health insurance: 15,000 × 9% = 1,350 lei.
- Taxable income: 15,000 − 1,350 − 2,475 = 11,175 lei.
- Income tax: 11,175 × 12% = 1,341 lei.
- Net salary: 15,000 − 1,350 − 1,341 = 12,309 lei.
Your employer also pays CAS: 15,000 × 24% = 3,600 lei. The total cost of the position equals 18,600 lei per month.
Reverse calculation: from net to gross
If you know the amount you want to receive, calculate the gross salary in reverse. For a net salary of 12,309 lei with the standard exemption, the gross salary equals 15,000 lei. In the calculator, choose the direction “I know the net salary” and get the gross salary immediately.
Common mistakes
- You subtract 6% CNAS from your salary. That rule ended in 2021.
- You apply the exemption at two workplaces. The law gives you the right to use it once.
- You forget dependants. A child or a dependant parent gives you an additional 825 lei per month in exemptions if the conditions in Art. 35 apply.
When you need a lawyer
Unpaid salary, unjustified deductions, or a dismissal that cuts your income give you the right to act. Employees receive an exemption from the state fee for claims about unpaid salary. Read how I help with employment law or write to me directly.
The guide gives you general information as of the update date. Book a consultation for advice about your case.
