What's new in Moldovan law: 31 December 2025

Law No. 318

Tax changes from 1 January 2026: VAT, income tax, social insurance and independent entrepreneurs

Law No. 318 of 29.12.2025 amends several tax and social acts. Some provisions take effect on 1 January 2026, others on 31 December 2025 or 1 July 2026. Changes include thresholds for small and medium enterprises, a deduction for education costs and price reductions, and state registration of independent entrepreneurs.

• Parliament
• In force since 1 Jan 2026
• Amends: Code No. 1163/1997, Law No. 489/1999

Law No. 320

State social insurance budget for 2026 approved at 52,803,387.3 thousand lei in revenue and expenditure

Parliament approved the state social insurance budget for 2026, with revenue and expenditure of 52,803,387.3 thousand lei each. The law took effect on 1 January 2026, and Article 1 was amended by the law of 17.09.26, in force from 24.09.26. The text also sets fixed annual contributions, late payment penalties and the amount of the death benefit.

• Parliament
• In force since 1 Jan 2026

Law No. 322

2026 State Budget Law: revenue of 80274500.0 thousand lei and spending of 103346300.0 thousand lei

The law approves the state budget for 2026, with revenue of 80274500.0 thousand lei, spending of 103346300.0 thousand lei and a deficit of 23071800.0 thousand lei. It also sets allocations for funds, public sector salaries, transfers to local budgets and social insurance. The law enters into force on 1 January 2026, and the text was amended by LP213 of 17.09.26, in force from 24.09.26.

• Parliament
• In force since 1 Jan 2026

Law No. 323

Higher pay for some budget sector staff from 2026

Law nr. 323 amends Law nr. 270/2018 on pay in the budget sector. For staff of the National Anticorruption Center and the Ministry of Internal Affairs who carry out certain activities, the specific bonus rises to 30% or 40% of the annual base salary sum. The threshold in Article 27 paragraph (2) rises from 5500 to 6300. The law enters into force on 31.12.2025, and its provisions apply from 1 January 2026.

• Parliament
• In force since 31 Dec 2025
• Amends: Law No. 270/2018

Law No. 311

Law No. 311/2025 updates the State Labour Inspectorate's control framework

The law changes how the State Labour Inspectorate works, including workplace inspections and the measures applied after an inspection. Employers and workers are affected. The law enters into force on 31.12.2025.

• Parliament
• In force since 31 Dec 2025
• Amends: Law No. 140/2001, Law No. 131/2012

Decision No. 792

Modificarea unor hotărâri ale Guvernului (privind prestarea serviciilor sociale în domeniul asigurării drepturilor persoanelor cu dizabilități la trai independent și incluziune în comunitate)

• Government
• In force since 31 Dec 2025
• Amends: Decision No. 824/2008, Decision No. 711/2010

Decision No. 834

Prestarea serviciilor de reabilitare profesională pentru integrarea în muncă a persoanelor cu dizabilități

• Government
• In force since 31 Dec 2025

Decision No. 850

Aprobarea prețurilor reglementate pentru furnizarea gazelor naturale de către F.P.C. „Lăcătuș” S.R.L. anumitor categorii de consumatori finali în contextul obligației de serviciu public

• National Agency for Energy Regulation
• Repealed

Decision No. 851

Aprobarea calendarului privind excluderea centralelor electrice de termoficare urbane de la mecanismul de sprijin

• National Agency for Energy Regulation
• In force since 31 Dec 2025

Decision No. 852

Aprobarea calendarului privind restricționarea accesului la prețuri reglementate pentru alte categorii decât consumatorii casnici, societățile comerciale micro și societățile comerciale mici

• National Agency for Energy Regulation
• In force since 31 Dec 2025

Decision No. 854

Aprobarea Metodologiei de calculare, aprobare și aplicare a prețurilor reglementate pentru furnizarea energiei electrice de către furnizorul de ultima opțiune și furnizorul serviciului universal

• National Agency for Energy Regulation
• In force since 31 Dec 2025

Law No. 336

Ungheni to receive two Irisbus buses donated by Cluj-Napoca, exempt from import duties

The local public administration of Ungheni municipality may import and release for free circulation two Irisbus buses, exempt from paying import duties. The buses are donated free of charge by Compania de Transport Public Cluj-Napoca SA from Romania. The law entered into force on 31.12.2025, the day of publication.

• Parliament
• In force since 31 Dec 2025

Law No. 321

Law No. 321/2025: compulsory health insurance funds budget for 2026

The law approves revenues of the compulsory health insurance funds for 2026 at 18,999,726.2 thousand lei and expenditures at 19,384,935.2 thousand lei, with a deficit of 385,209.0 thousand lei. The insurance premium as a percentage of salary is 9.0%, and the fixed premium is 12,636 lei for the categories listed in the law. The law takes effect on 1 January 2026.

• Parliament
• In force since 1 Jan 2026

Decision No. 828

Aprobarea Regulamentului privind organizarea și funcționarea Agenţiei Medicamentului şi Dispozitivelor Medicale

• Government
• In force since 1 Jan 2026

Order No. 147

Aprobarea Regulamentului cu privire la procesul de selectare a Consilierului Juridic și a Managerului Principal și instituirea Comitetului de Emisiune responsabil de coordonarea și monitorizarea procesului de emitere a valorilor mobiliare de stat pe piețele internaționale

• Ministry of Finance
• In force since 31 Dec 2025

Decision No. 838

Aprobarea Programului „Managementul datoriei de stat pe termen mediu (2026-2028)”

• Government
• In force since 1 Jan 2026

Law No. 319

Import duty exemption for citizens returning to Moldova and for their vehicles

Law No. 319 of 29.12.2025 lets citizens of the Republic of Moldova who return to live in the country import one vehicle and personal belongings without paying import duties, under strict conditions. The law applies from 01.01.2026, and applications can be submitted until 31.12.2026. The vehicle cannot be sold, pledged or donated for 3 years after import unless the import duties are paid.

• Parliament
• In force since 1 Jan 2026

Law No. 333

Law No. 333/2025: changes on transparency in the judiciary and Prosecution Service

Law No. 333 of 29.12.2025 amends several normative acts. Acts of judicial self-administration bodies and the Prosecution Service are now included in the general rules for publishing acts. The law enters into force on 31.12.2025, while some articles, including those on publishing official acts, enter into force one month after publication.

• Parliament
• In force since 31 Dec 2025
• Amends: Law No. 173/1994, Law No. 544/1995

Decision No. 823

Aprobarea Regulamentului cu privire la elaborarea, actualizarea și implementarea Planului național de răspuns la incidente cibernetice și crize în domeniul securității cibernetice

• Government
• In force since 31 Dec 2025

Decision No. 825

Aprobarea Regulamentului cu privire la supravegherea și controlul de stat asupra respectării cadrului normativ în domeniul securității cibernetice de către furnizorii de servicii în sectoarele critice

• Government
• In force since 31 Dec 2025

Law No. 301

Changes to civilian firearms rules in Moldova, in force from 1 June 2026

Law no. 301 of 12.12.2025 amends Law no. 130/2012 on the regime of civilian weapons and ammunition. The changes add new definitions, a new three-year interval for stamping the weapon permit, and new duties for gunsmiths and holders. The law takes effect on 01.06.2026, except for some provisions that take effect on the date Moldova signs its EU accession treaty.

• Parliament
• In force since 1 Jun 2026
• Amends: Law No. 130/2012

Law No. 302

Law no. 302/2025: new rules for organizing public events from 01.07.2026

The law sets a framework for public events with at least 50 participants, including notification of the local authority at least 5 days in advance and an assessment of the risk level. Organizers have extra duties for medium or high risk events. The law enters into force on 01.07.2026.

• Parliament
• In force since 1 Jul 2026

Law No. 327

Law No. 327/2025: changes to public finance management, in force from 31.12.2025

The law amends several acts on public finances, financial control and budgets. The financial inspection becomes the State Financial Control Inspectorate, and the term 'self-managed authority/institution' is removed from many texts. The law enters into force on 31.12.2025, but some rules for public institutions apply from 1 January 2027.

• Parliament
• In force since 31 Dec 2025
• Amends: Law No. 489/1999, Law No. 397/2003

Law No. 330

Law No. 330/2025 replaces “preservation” with “protection” of trade secrets in many legal acts

Law No. 330 of 29.12.2025 amends many legal acts, mainly changing wording on trade secrets. The words “păstrarea” and “păstrării” are replaced with “protecția” and “protecției”, and many older references to the Law on trade secrets are replaced with Law No. 384/2023 on the protection of trade secrets. The law enters into force on 31.12.2025, the day of publication.

• Parliament
• In force since 31 Dec 2025
• Amends: Code No. 122/2003, Code No. 225/2003

Law No. 337

12-month moratorium on forced enforcement against assets of certain farmers

Law No. 337 of 29.12.2025 introduces a 12-month moratorium on forced enforcement against the assets of certain micro and small farmers who meet the eligibility conditions. The moratorium applies from the law's entry into force on 31.12.2025, and farmers must submit confirming documents within no more than 45 days.

• Parliament
• In force since 31 Dec 2025

Decision No. 827

Aprobarea Regulamentului privind organizarea și funcționarea Agenției de Stat pentru Proprietatea Intelectuală

• Government
• In force since 1 Jan 2026

Decision No. 831

Aprobarea Regulamentului-cadru de organizare și funcționare a Serviciului social Centrul de zi pentru persoane vârstnice și a Standardelor minime de calitate

• Government
• In force since 31 Dec 2025

Decision No. 832

Modificarea unor hotărâri ale Guvernului (privind prestarea serviciilor sociale)

• Government
• In force since 31 Dec 2025
• Amends: Decision No. 372/2010, Decision No. 1034/2014

Decision No. 833

Aprobarea Regulamentului-cadru privind organizarea și funcționarea Serviciului social „Spălătorie socială” și a Standardelor minime de calitate

• Government
• In force since 31 Dec 2025

Decision No. 835

Aprobarea Regulamentului-cadru de organizare şi funcționare a Serviciului de asistență psihologică pentru victimele adulte ale infracțiunilor și a Standardelor minime de calitate

• Government
• In force since 31 Dec 2025

Decision No. 836

Aprobarea Regulamentului-cadru de organizare şi funcționare a serviciilor de sprijin pentru victimele violenței sexuale și a Standardelor minime de calitate

• Government
• In force since 31 Dec 2025

Decision No. 315

Domeniile de activitate ale comisiilor permanente ale Parlamentului

• Parliament
• In force since 31 Dec 2025