Moldova Salary Calculator 2026
Calculate your net salary from gross (or gross from net) with the AOAM health premium, income tax and personal exemptions.
Employee deductions 2026
Monthly exemptions 2026
Minimum wage and employer
How salary is calculated in the Republic of Moldova
The employer withholds only two amounts from gross salary and reports them monthly to the State Tax Service on the IPC21 return: the compulsory health insurance premium (AOAM) and income tax. State social insurance contributions are paid entirely by the employer on top, and employees no longer pay an individual 6% contribution.
The 9% AOAM premium
The health insurance premium is 9% of gross salary, with no cap, and goes to the funds managed by CNAM. It is deductible from taxable income, so it also lowers the tax.
Income tax and exemptions
Income tax is a flat 12%, applied to gross minus the AOAM premium and the monthly exemptions (the annual amount divided by 12): the personal exemption of 29,700 lei a year (2,475 lei a month) or the major exemption of 34,620 lei (2,885 lei a month) granted to categories set out in the Tax Code, plus 9,900 lei a year (825 lei a month) for each dependant, or 21,780 lei (1,815 lei a month) if the dependant has a severe or childhood disability. The amounts are the same as in 2025. The personal and major exemptions are lost once annual taxable income (gross minus AOAM) reaches 360,000 lei, so the calculator only applies them up to about 32,967 lei gross a month. The dependant exemption has no such ceiling.
Minimum wage
The national minimum wage is 6,300 lei gross from 1 January 2026 (HG 771/2025), the same for the private and public sectors. With the personal exemption, net pay is 5,342.04 lei. Below this level, the calculator shows the result for the minimum wage.
What the employer pays
A private-sector employer owes state social insurance contributions of 24% of gross, paid to CNAS (29% in public authorities and budget institutions). They do not reduce net pay, but they add to the total cost of the job.
Example: 16,900 lei gross
This is close to the average gross monthly wage for the second quarter of 2026 reported by the National Bureau of Statistics: 16,895.7 lei.
- AOAM premium 9%: 1,521.00 lei
- Personal exemption: 2,475.00 lei
- Taxable income: 16,900 − 1,521 − 2,475 = 12,904.00 lei
- Income tax 12%: 1,548.48 lei
- Net salary: 13,830.52 lei
The employer also pays 4,056.00 lei in social contributions, so the total cost of the job is 20,956.00 lei.
What the calculator does not cover
It does not include the spouse exemption (21,780 lei, only for those entitled to the major exemption), the annual deductions for education, life insurance or mortgage interest claimed on the CET18 return, trade union dues, income from other sources or the year-end tax recalculation. Amounts are rounded to the ban.
Frequently Asked Questions
How is net salary calculated from gross in Moldova?
Net = Gross − AOAM health premium (9%) − income tax (12%). The tax applies to gross minus the AOAM premium and the monthly exemptions. Example for 10,000 lei gross: AOAM = 900 lei, taxable income = 10,000 − 900 − 2,475 = 6,625 lei, tax = 795 lei, net = 8,305 lei.
What is the minimum wage in Moldova in 2026?
The national minimum wage is 6,300 lei gross per month from 1 January 2026 (HG 771/2025), the same for the private and public sectors. With the personal exemption, net pay is 5,342.04 lei.
How much is the personal exemption in 2026?
The personal exemption is 29,700 lei a year (2,475 lei a month) and the major exemption is 34,620 lei (2,885 lei a month). Each dependant reduces the base by 9,900 lei a year (825 lei a month), or 21,780 lei (1,815 lei a month) for a dependant with a severe or childhood disability. The amounts are the same as in 2025. The personal and major exemptions are only granted if annual taxable income is below 360,000 lei.
Is the 6% social insurance contribution still deducted?
No. Employees only pay the 9% health insurance premium and 12% income tax out of their salary. State social insurance contributions of 24% of gross are paid entirely by the employer.
Does the health insurance premium reduce income tax?
Yes. The 9% AOAM premium withheld from salary is deductible from taxable income, so the 12% tax applies to gross minus the AOAM premium and minus the exemptions.
How much does the employer pay on top of gross salary?
In the private sector, the employer pays state social insurance contributions of 24% of gross (29% in public authorities and budget institutions). On 16,900 lei gross that is 4,056 lei, so the total cost of the job is 20,956 lei.