The annual personal exemption was raised from 10 620 lei last year to 11 280 lei in 2018. The rise is not yet at the level requested by the National Confederation of Trade Unions of Moldova, which asked that the personal exemption should be equal to the minimum subsistence level, IPN reports, with reference to the institution.

The persons who became disabled after they took part in the Chernobyl cleanup or in the war for defending the territorial integrity and independence of Moldova or after suffering from congenital or childhood disorders, the pensioners-victims of political repression who were later rehabilitated and other categories specified by the legislation will benefit from a personal exemption of 16 800 lei, as opposed to 15 840 lei last year.

The married private individuals can benefit from an additional annual exemption of 11 280 lei if the other spouse does not work and does not benefit from personal exemption.

The exemption for maintained persons, such as children and parents, was increased from 2 340 lei in 2017 to 2 520 lei a person. The maintained persons with childhood disabilities benefit from an annual exemption of 11 280 lei.

An income tax rate of 7% will be imposed on annual taxable incomes lower than 33,000 lei. The tax rate for the annual incomes higher than this sum will be of 18%.