How much do you take home from your gross salary?
Enter the gross salary or the net you want, tick your exemptions — instantly see deductions, income tax and the total employer cost.
| Gross salary | 15,000.00 MDL |
|---|---|
| Health insurance (9%) | − 1,350.00 MDL |
| Exemptions applied | 2,475.00 MDL |
| Taxable income | 11,175.00 MDL |
| Income tax (12%) | − 1,341.00 MDL |
| Net salary | 12,309.00 MDL |
| Social contributions (24%) | 3,600.00 MDL |
|---|---|
| Total employer cost | 18,600.00 MDL |
Indicative calculation for 2026 for a resident private-sector employee paid the same salary all year. Excludes bonuses, leave, benefits and the year-end tax recalculation.
How net salary is calculated in 2026
- 1
Health insurance
The mandatory health insurance premium — 9% — is withheld from the gross salary. Since 2021, employees no longer pay an individual social contribution.
- 2
Exemptions
Health insurance and the exemptions the employee is entitled to (yearly amounts, applied as 1/12 each month) are subtracted from gross pay. The result is taxable income.
- 3
Income tax
A flat 12% rate applies to taxable income. Net salary = gross − health insurance − income tax.
- 4
Employer contributions
On top of gross pay, a private employer pays 24% in social insurance contributions. They are not withheld from the salary but are part of the total cost. For a full-time employee the contribution is charged on at least the 6,300 MDL minimum wage (Law 489/1999 art. 22).
Figures used in the calculation (2026)
- Employer social contributions
- 24%
- Employee social contribution
- 0%
- Health insurance (employee)
- 9%
- Income tax
- 12%
- Personal exemption
- 29,700 MDL / year
- Increased personal exemption
- 34,620 MDL / year
- Spouse exemption
- 21,780 MDL / year
- Exemption per dependant
- 9,900 MDL / year
- Dependant with a severe, marked or childhood disability
- 21,780 MDL / year
Exemption amounts for 2026 were kept at the 2025 level. Public-sector institutions pay a different social contribution rate; the calculator uses the private-sector rate.
Gross salary of 15,000 MDL, one child
The employee is entitled to the personal exemption (2,475 MDL a month) and the exemption for one child (825 MDL a month).
- Gross salary
- 15,000 MDL
- Health insurance (9%)
- − 1,350 MDL
- Exemptions
- − 3,300 MDL
- Taxable income
- 10,350 MDL
- Income tax (12%)
- − 1,242 MDL
- Net salary
- 12,408 MDL
- Employer social contributions (24%)
- 3,600 MDL
- Total cost to the employer
- 18,600 MDL
Income tax exemptions
Personal exemption
Any resident individual with yearly taxable income below 360,000 MDL. Taxable income is gross income minus health insurance and the other exemptions (Tax Code art. 12 point 4), so with no other exemptions the ceiling equals a gross salary of about 32,967 MDL a month. If income reaches or exceeds the ceiling, the personal exemption is lost for the whole year, while the spouse and dependant exemptions remain. It is applied in full at a single place of work (main job or a second job), on the employee's request.
Dependants
Children and parents of the employee or their spouse (including adopted), and brothers and sisters with a congenital or childhood disability, whose own income does not exceed 12,400 MDL a year (state disability allowances excluded). The Tax Code does not limit how many taxpayers may claim the same dependant, so both parents can claim the exemption for the same child (art. 35).
Increased personal exemption
For the categories in Art. 33(2) of the Tax Code: people with radiation sickness or a disability caused by the Chernobyl disaster; parents and spouses of those killed or missing in combat defending Moldova or in Afghanistan; people disabled as a result of that combat or of war; people with a congenital, childhood, severe or marked disability; and rehabilitated pensioners who were victims of political repression.
Spouse exemption
Granted only if the spouse falls under Art. 33(2) and does not use their own personal exemption. For other employees, being married does not by itself give a right to an exemption.
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