Every taxpayer—an individual resident with an annual taxable income below 360,000 lei, with some exceptions—is entitled to an annual personal tax exemption. The exemptions can be applied either at the primary place of employment, at a secondary job, or by submitting the Individual Income Tax Declaration (Form CET18), IPN reports.
According to the State Tax Service (STS), taxable income is determined from gross income, including employer-provided benefits, earned from all sources within a given fiscal period, excluding deductions and exemptions to which the taxpayer is entitled under tax legislation.
If a taxpayer's taxable income during the fiscal period reaches 360,000 lei or more, they are not eligible for the personal or increased personal exemption.
Resident individuals who have used the personal exemption but earned an annual taxable income exceeding 360,000 lei in a year must submit the Individual Income Tax Declaration (Form CET18) to the tax authorities by April 30, 2025. Through this declaration, individuals must renounce the annual personal exemption and determine their income tax obligations.
Individuals employed in passenger road transport in taxi services or by a resident of the IT park are not entitled to use exemptions. Exemptions can only be applied for months in which income was earned under the standard tax regime.
The annual personal exemption is 27,000 lei. Additionally, an increased exemption applies to individuals affected by actinic disease due to the Chernobyl nuclear disaster, persons with disabilities linked to the Chernobyl accident, parents or spouses of those who died or went missing in combat defending the territorial integrity and independence of the Republic of Moldova, as well as in Afghanistan, and war-disabled persons, including those disabled from congenital conditions or childhood diseases, persons with severe or pronounced disabilities, and rehabilitated victims of political repression. For these categories, the personal exemption is 31,500 lei.
A spousal exemption of 19,800 lei is granted to resident individuals married to a person who does not claim a personal exemption. Additionally, a 9,000 lei exemption applies for dependents, except for those with congenital or childhood disabilities, severe or pronounced disabilities. For each dependent with a congenital or childhood disability or severe/pronounced disability, the exemption is 19,800 lei.
