Moldova has published Law No. 204 of 24 December 2021 in the Official Gazette, which provides for various tax law amendments with effect from 1 January 2022, including amendments to the Tax Code. This includes an increase in the different personal income tax allowances (exemptions) as follows:

• from MDL 25,200 to MDL 27,000 for the standard personal allowance;
• from MDL 30,000 to MDL 31, 500 for the major personal allowance;
• from MDL 18,900 to MDL 19,800 for the spouse's major allowance; and
• from MDL 4,500 to MDL 9,000 for the dependents allowance.

The law also provides for an increase in the minimum wage from MDL 2,200 to MDL 3,100, as well as an increase in withholding tax on gambling (lottery) winnings from 12% to 18%. Lastly, it is provided that costs incurred for COVID-19 vaccines are deductible for corporate tax purposes and do not constitute a taxable benefit for employees for income tax or social security contribution purposes.