EBA actively contributes to improving the legal framework applicable to all taxpayers and welcomes the approval of the draft law supporting agricultural producers in the Republic of Moldova.
Following numerous requests from the business community, through the joint efforts of EBA and with the financial support of the #PROGRESS Project (GIZ Moldova), with the support of the Ministry of Agriculture and Food Industry (MAIA), the Ministry of Finance (MF), the Ministry of Labor and Social Protection (MMPS), and Moldova Fruct, the Government of the Republic of Moldova approved in its meeting on June 18, 2025, the draft law amending the Tax Code No. 1163/1997 and other related normative acts.
One of the most important changes concerns the improvement of the legal framework for the public social insurance system by offering freedom in the economic activities carried out by farmers, without losing the right to benefit from the tax relief related to social contributions. Thus, the minimum threshold of agricultural activity required to benefit from the social contribution compensated from the state budget has been reduced from 95% to 70% for activities included in groups 01.1–01.6 of the CAEM.
Therefore, the new threshold gives agricultural producers more flexibility in carrying out complementary economic activities without losing their right to the 6% social contribution compensated from the state budget.
The changes will come into force once the law is published in the Official Gazette of the Republic of Moldova.
In this regard, EBA has developed a comprehensive analysis and position paper that supported the promotion of this essential change for the agricultural sector.
EBA reaffirms its commitment to supporting the development of a fair and functional legal framework that responds to economic realities and supports the continued development of the business environment in the Republic of Moldova.
Special thanks to our colleagues at GIZ for their financial support, as well as to our colleagues at Saiph Consulting House, Tatiana Stavinschi, and Cretu Nicolae for all their expertise and analysis, which formed the basis of the EBA's position paper on this issue. We would also like to thank our colleagues at the Ministry of Agriculture, the Ministry of Finance, the Ministry of Labor and Social Protection, the National Social Insurance House of the Republic of Moldova, the State Tax Service, and the Moldova Fruct Association for all their involvement and collaboration.