Taxes in Moldova

Moldova tax rates in 2026 at a glance

A quick cheat sheet based on Moldova's Tax Code as it stands in 2026. Details, exceptions and worked examples follow below; amounts are in US dollars with lei in brackets.

The big news of 2026 is regimes, not rates: a 15% single tax for freelancers from 1 January, a value added tax threshold raised from $68,000 (1.2 million lei) to $96,000 (1.7 million lei) within three months, the zero rate on reinvested SME profits extended for a year, and the 1% retail regime closed to newcomers from 1 July.

For scale: at the National Bank of Moldova rate in October 2026 one US dollar costs about 17.8 lei, so 1 million lei is about $57,000. The forecast average monthly salary for 2026, which drives many of the thresholds below, is $980 (17,400 lei), and the minimum wage is $360 (6,300 lei).

Compare taxes in 146 countries: relocation taxes 2026

Who is a tax resident of Moldova

An individual becomes a Moldovan tax resident on either of two grounds, and one is enough.

What is taxed. A resident pays tax on Moldovan-source income and on foreign-source income for work actually performed in Moldova; salary for work done abroad stays out of the base. Foreign investment income (dividends, interest, royalties, rent) is taxable for Moldovan citizens. How does the rule apply to a foreign resident? Ask an expert. Non-residents pay only on Moldovan-source income.

So if you live in Chisinau and work for a foreign client, the income is taxable here, even if it lands in a foreign account. How to count days is covered in our article on the 183-day rule.

A Moldovan passport does not by itself make you a tax resident, but a permanent home address in the country does. If you obtain citizenship through repatriation, register an address in Moldova and live elsewhere, you will need to evidence your position through the treaty and a residency certificate from the other country.

Moldova tax residency rules: how to become resident and count days

Moldova makes you resident after 183 days in a calendar year, and the days of arrival and departure count in full. The second ground is a permanent home in the country. It keeps the status even while you study, receive treatment or holiday abroad.

A resident pays 12% income tax on worldwide income, a non-resident only on Moldovan income. The threshold follows the calendar strictly: five months in autumn and five more next spring do not make you resident, because the counter resets on 1 January. The status is confirmed by a residence certificate from the State Tax Service.

Mistakes cost more: a forgotten departure day leaves you at 182 days, and an old permanent address keeps you resident after the move. Murblz support removes these risks: we count days from border stamps, check the address and obtain the residence certificate. We guarantee professional work and a transparent process, and in most cases a result on the first filing.

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Personal income tax: 12% and personal allowances

There is no progressive scale. Salary, capital gains, royalties and most other income are taxed at a single 12% rate. Some income is taxed finally at source at its own rate: dividends 6%, bank deposit interest 6%, residential rent between individuals 7%, gambling winnings 18%.

The employer withholds tax on salary. For other income a resident files an annual return and pays by 30 April of the following year; there are no joint returns for spouses.

Allowances for 2026

The tax-free amount works through personal allowances. The key limit: the personal allowance is available only to residents whose annual taxable income does not exceed $21,000 (360,000 lei), roughly $1,700 (30,000 lei) a month. From 2026 that limit explicitly counts income from the retail and agricultural purchase regimes as well.

Mandatory contributions are also deductible, as are the following, each capped at one national average monthly salary a year: voluntary health insurance, life and home insurance, and mortgage interest on a first home (other than loans under the state Prima Casa programme).

Example: a salary of $1,200 (20,000 lei) a month

The employee gives up $210 (3,687 lei), or 18.4% of gross pay. Adding the employer's contribution, the state collects 8,487 lei out of 24,800, about 34.2% of the total cost of employment.

At $2,300 (40,000 lei) a month annual income exceeds $21,000 (360,000 lei), so there is no personal allowance: health insurance 3,600 lei, income tax 4,368 lei, or 12% of 36,400, net pay 32,032 lei, about $1,800. With 9,600 lei of employer contributions the total cost is 49,600 lei and the combined burden about 35.4%. Non-residents pay the same 12% but get no allowances.

Social security and health insurance

Moldova splits contributions cleanly: the employer pays social security, the employee pays health insurance. There is no separate individual social contribution on an ordinary salary.

Payroll contributions are paid together with income tax by the 25th of the following month. The fixed amounts are revised every year, so the 2027 figures will differ.

A foreign resident without a Moldovan employment contract can buy a policy for the same fixed amount from the National Health Insurance Company (CNAM). A freelancer on the independent entrepreneur regime needs no separate policy: health cover is part of the 15% tax, and the years count towards the employment record. If the health share for the year falls below the minimum, $150 (2,572 lei) in 2026, the difference is billed early the following year.

Corporate income tax and dividends

The headline corporate rate is 12%. A company established or managed in Moldova is taxed on worldwide income. Losses carry forward for 5 years. There is no group consolidation and no participation exemption: foreign dividends are ordinary income, with a credit for foreign tax.

The zero rate and how it really works

It is a deferral, not an exemption. Small and medium-sized enterprises do not pay tax on 2023-2026 profits while those profits stay in the company. Once profit is distributed as dividends, the 12% tax is due by the 25th of the month following the payout. The relief is not available to sole proprietors, farms, residents of free economic zones or the IT park, companies on the 4% regime, financial services and insurance, or large trading companies with more than 49 employees and turnover or assets above $2.9 million (50 million lei). Law No. 318, published on 31 December 2025, extended it to 2026.

The 4% regime

A company that is not registered for value added tax can pay 4% of income instead of 12% of profit, which in practice means turnover below $96,000 (1.7 million lei) over 12 months. The tax is computed annually and paid quarterly. If a shareholder holds more than 25% in several such companies, no more than three of them can keep the 4% regime. At low margins 4% of turnover costs more than 12% of profit.

Dividends and the overall burden

Dividends between Moldovan companies are not taxed. Payments to individuals and non-residents suffer 6% withholding, or 15% on profits from 2008-2011. Example for a company on the general regime with a profit of $57,000 (1,000,000 lei):

The total burden on distributed profit is 17.28%. If the same company qualifies for the deferral and pays no dividends, no tax on its 2026 profit is due until distribution, and the 12% and 6% arise only then.

Taxpayers with related-party transactions of $1.2 million (20 million lei) or more a year file transfer pricing information by 25 June of the following year. Moldova has no controlled foreign company rules, and the global minimum tax (Pillar Two) is absent from domestic law. You can set up a company under the right regime via company registration in Moldova, or compare other jurisdictions on our company registration page.

VAT: 20%, 8% and a $96,000 threshold

The standard value added tax rate is 20%. A reduced 8% rate covers a limited list of goods and services, and exports are exempt with the right to recover input tax, which works as a zero rate.

The registration threshold changed twice in 2026

The first increase, to $85,000 (1.5 million lei), came through Law No. 318/2025 and the second, to $96,000 (1.7 million lei), through Law No. 12/2026. For comparison, European Union Directive 2006/112/EC lets member states exempt small businesses with turnover of up to $96,000 (€85,000). Turnover is measured over any 12 consecutive months, not the calendar year. Voluntary registration is possible earlier if you need to recover input tax.

Returns and payment are monthly, by the 25th of the following month. Foreign suppliers of electronic services to consumers register regardless of turnover and pay 20% quarterly. E-invoicing through e-Factura is mandatory for companies on the tax authority's list and for certain transactions, and the list keeps growing.

Special regimes: freelancers, IT park, sole proprietors

For anyone relocating, this is the section that matters most: the real burden in Moldova is decided less by the 12% rate than by the regime you choose.

Independent entrepreneur: 15% all-in

Chapter 10⁴ of Title II of the Tax Code, introduced by Law No. 228/2025, took effect on 1 January 2026. In effect it is a freelancer tax, open to a Moldovan resident who provides services personally, without a company or sole proprietorship, in one of the activities on a closed list annexed to the chapter. These include custom software development (code 62.01), IT consultancy (62.02), data processing and web portals (63.1), design, marketing, video editing, architecture, photography, equipment repair, crafts, courses, translation and event organisation.

The rate is 15% on income up to $68,000 (1.2 million lei) a year and 35% on the excess. The tax is all-in, covering income tax, social security, health insurance and local levies. Registration is fully online through the Public Services Agency, which assigns an IDNO number. No bookkeeping or returns: the tax authority calculates the tax from cash register and bank data and sends a notice, payable by the 25th. You need a dedicated bank account carrying your IDNO and a connected cash register for cash takings. Clients can be companies and foreign customers.

IT park: 7% of revenue

Residents of the virtual IT park pay a monthly single tax of 7% of sales revenue. It replaces corporate income tax, payroll income tax and contributions, local taxes, property tax and the road levy, and employees receive their gross salary with no deductions. Eligible activities include software and game development, IT consultancy, data processing, web services, engineering R&D, design, video post-production and export call centres, among others.

The catch is the minimum payment. The tax cannot be lower than 30% of the forecast average salary per employee per month. In 2026 that is 30% of $980 (17,400 lei), or $300 (5,220 lei) per person. Example: a company with three employees and monthly revenue of $8,500 (150,000 lei) would owe 10,500 lei at the headline rate, but the minimum is 15,660 lei, about $880, and that is what it pays. Returns and payment are due by the 25th of the following month.

Sole proprietors, farms and retail

A sole proprietorship (individual enterprise) pays 12% of profit plus the owner's fixed contributions and cannot use the 4% regime. Farming enterprises pay 7%. The individual retail regime, 1% of takings but at least $170 (3,000 lei) a year for income up to $68,000 (1.2 million lei), has been closed to newcomers since 1 July 2026 and survives only for those registered before that date. The special regime for taxi drivers was abolished from July 2026.

Property, rent, capital gains, inheritance and crypto

Real estate tax. The tax authority computes the amount for individuals and sends a notice. Tax is due by 30 June for property held on 31 March, or by 25 March of the following year for property acquired later; the 15% early-payment discount was abolished in 2021. Transitional rules for property not yet assessed run until 1 January 2028. Buying homes or commercial property to let is covered in investment property in Moldova.

Capital gains. Half the gain on shares, equity stakes, land and personal property is added to income and taxed at 12%. The sale of a main home is exempt if you were registered there and owned it for at least three years (deregistering up to 90 days before the sale is fine), as is a car owned for three years or more. Gifts to first-degree relatives and a spouse create no gain; with a gift to anyone else, the taxable gain is counted for the donor.

Vehicles. The road levy on vehicles registered in Moldova depends on the type of vehicle and engine. From 1 January 2026 owners of electric vehicles pay it too, with cars assessed on total weight.

Crypto. There is no dedicated tax regime for crypto assets yet. Law No. 180 of 24 August 2026 on the crypto-asset market, modelled on the European Union's MiCA, was published on 17 September 2026 and takes effect six months later, around March 2027; it regulates the market and service providers, not taxation. How is crypto income taxed in your case? Ask an expert. Where crypto is taxed more gently is covered in our article on crypto and relocation.

We handle the search and checks for a rental property: property in Moldova.

Non-residents, withholding tax and double tax treaties

A non-resident without a permanent establishment is taxed on Moldovan-source income through withholding at source, on the gross amount and with no deductions.

A lower treaty rate applies if the recipient's residency certificate is provided before payment; a lower domestic rate always wins, so dividends are taxed at 6% even where a treaty allows 10-15%. A foreign national must file a return within three days of ending their activity in Moldova.

Double tax treaties

Moldova has around 50 treaties in force. They include Russia, Ukraine, Belarus, Kazakhstan, Kyrgyzstan, Uzbekistan, Tajikistan, Armenia, Azerbaijan, Georgia, the Baltic states, Romania, Bulgaria, Germany, France, Italy, Spain, Portugal, the Netherlands, Poland, Cyprus, Switzerland, the United Kingdom, Serbia, Turkey, Israel, the United Arab Emirates, China, Japan and Canada. There is no treaty with the United States.

The treaty with Russia, signed in 1996, remains in force. Russia's Decree No. 585 of August 2023 suspended parts of its treaties with 38 states, but Moldova is not on that list. We found no report of termination or suspension in 2026; still, recheck before a large payment.

Treaty rates are taken from the treaty texts. On dividends the 6% domestic rate is lower than most treaty rates, so it applies; only some treaties offer 5% or 0% (for example Georgia, Malta and the Emirates, or the Netherlands, Spain and the United Kingdom for substantial holdings). The real savings come on interest and royalties: under the treaty with Germany, for example, royalties are taxed in Moldova at 0% and interest at 5% instead of 12% if the recipient holds a residency certificate.

Foreign tax is credited up to the Moldovan tax on the same income, with official confirmation of payment. Moldova has no controlled foreign company rules, but those of a country where a person remains tax resident still apply; our controlled foreign company service handles the notifications.

Filing, deadlines and penalties

Late payment interest and penalties. Late payment interest in 2026 is 11% a year, or 0.0301% a day. Filing violations cost $30-60 (500-1,000 lei) per return, capped at $570 (10,000 lei). Understating tax brings a penalty of 20-30% of the shortfall, and evasion 80-100%. If the penalty is paid within three working days and there are no other debts, it is halved.

Limitation periods. Tax can be assessed for 4 years from the last filing deadline, or up to 6 years if no return was filed or you are claiming a refund. Returns are filed electronically, except by individuals with no business activity. You can hand bookkeeping and filings over to us through accounting and audit.

What it means if you are relocating

On paper Moldova looks very attractive, but the system has awkward corners worth knowing in advance.

Work done from Moldova is taxed in Moldova. Salary from a foreign employer for work you do while living in Chisinau is taxable here, and with nobody withholding it you declare and pay it yourself. The freelancer regime covers services, not employment with a foreign company, so settle the paperwork before the move.

Exit tax. Under the Moldovan Tax Code, an individual who ceases to be a Moldovan resident is deemed to have sold all of their Moldovan and foreign assets other than real estate at market value and must report the capital gain. For holders of company stakes or share portfolios that can mean a real bill on departure.

The 35% step for freelancers. Up to $68,000 (1.2 million lei) a year the independent entrepreneur regime is very gentle, but every leu above the cap is taxed at 35%: at $170,000 (3 million lei) of income the effective rate is already 27%. At that scale it is worth modelling a company on the general regime or in the IT park.

The rules move fast. In 2026 alone the value added tax threshold changed twice and two regimes were closed. In June 2026 the Ministry of Finance put a tougher 2027 package out for consultation: shifting social contributions from employers to employees, replacing allowances with direct payments, taxing capital gains at 15% without the 50% reduction and dropping some reduced value added tax rates. The final version, approved by the Government on 9 September and passed by Parliament at first reading on 11 September 2026, proposes raising the personal allowance from $1,700 (29,700 lei) to $2,300 (40,020 lei), taxing the full capital gain at 12% with no 50% reduction, taxing dividends from 2027 profits at 8%, raising value added tax on hotels and catering and on farm produce from 8% to 12% (bread and milk stay at 8%), and extending the deferral on undistributed profit to 2029 with a $12 million (200 million lei) threshold. It is still a draft, so check the final 2027 parameters against the law after the second reading.

A passport is not residency. Citizenship alone creates no tax obligations; domicile and days do. The Moldovan citizenship by investment programme is closed and should not feature in your planning.

Banks. Both the freelancer regime and a company need a dedicated account, so allow time for source-of-funds checks. We help with personal accounts and business accounts in Moldova, and legal matters are handled by Murblz specialists.

To compare Moldova with its neighbours, see taxes in Romania and taxes by country; every programme for the country is collected on the Moldova page.

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