Starting in 2026, Law No. 228/2025 introduced a special tax regime for self-employed entrepreneurs—individuals engaged in independent economic activities, particularly in the service sector. This regime simplifies the payment of taxes and state social insurance contributions, allowing independent entrepreneurs to benefit from all types of social insurance benefits.
The self-employed individual pays a single tax of 15% of the income earned from their business activities, provided that the annual income does not exceed 1,200,000 lei. The social insurance contribution rate is 53.3% of the single tax. The social insurance contributions included in the single tax are recorded by the National Office of Social Insurance (NOSI) based on data provided by the State Tax Service.
At the same time, NOSI informs that self-employed individuals can check their registration status as contributors to the state social insurance budget by visiting NOSI’s official website www.cnas.gov.md, accessing the “Electronic Services” section, the “Retrieve CPAS/CNAS Code” service, and selecting the “Economic Agent” section.
In addition, self-employed individuals can use their electronic signature to access data from their personal social insurance account via the MPass service on the official NOSI’s website, under the “Electronic Services” section → “Personal Social Insurance Account (CPAS Access)” → “My Account,” regarding the mandatory state social insurance contributions calculated and paid, including for the periods corresponding to the Social Insurance Contribution Record Method selected at registration. In the same section, by selecting “Contributor Profile,” the contributor’s current account with BASS can be retrieved, which reflects the contributor’s obligations to the state social insurance budget—calculated and paid, including any outstanding balances.
At the same time, information regarding the collection of mandatory state social insurance contributions paid by self-employed individuals can be viewed directly on the official website of the unified government portal “EVO” at www.evo.gov.md. This data is available in the “Social Insurance, NOSI” section, where users can view the updated status of payments made and their records.