From January 1, 2026, the procedure for calculating social tax was changed.
New rules:
The relationship between social tax and social contributions has been abolished.
A single social tax rate of 6% has been established, a reduction from the previous 11%.
For agricultural producers and processors, a reduced rate of 1.8% applies.
For sole proprietors and individuals engaged in private practice:
For themselves – 2 MCI.
Per employee – 1 MCI.
For peasant farms:
For themselves – 0.6 MCI.
Per employee – 0.3 MCI.