Moldova
Independent-activity income taxed at the flat 12% PIT plus social/health, or under the new 2026 simplified regime at a 15% all-in flat rate capped at MDL 1.2M. Business income, not capital gains.
Independent economic activity / self-employment income - not capital gains.
12% flat under the general regime; OR a new simplified independent-entrepreneur regime from 2026 (15% flat, replacing PIT + social + health, income cap MDL 1.2M).
Under the general 12% regime social and health contributions apply; the 2026 15% simplified flat tax bundles social/health in.
Register for independent economic activity or as an individual entrepreneur; the 2026 simplified regime is for residents providing services without a legal entity.
No explicit crypto rules; USDC payout treated as ordinary income at MDL value on receipt; verify locally.