Moldova Tax & Investment Guides
16 guides covering Moldovan taxation, flat 12% IIT with MDL 24,000 personal allowance, corporate income tax 12% standard (0% for IT Park residents), VAT 20% standard / 8% reduced / 0% exports, social insurance 6% employee + 18% employer, health insurance 4.5% employee, property tax 0.05-0.3% of cadastral value, CGT at 12%, dividends WHT 6%, and key investment topics for 2026.
Personal Tax & Residency
Flat 12% IIT, MDL 24,000 personal allowance, 183-day residency rule, DTTs with 50+ countries
Moldova Personal Tax Guide 2026 — Flat 12% IIT, MDL 24,000 Personal Allowance
Moldovan personal income tax. Flat 12% rate on taxable income, personal allowance MDL 24,000/year, social insurance 6%, health insurance 4.5%, and filing requirements for 2026.
Moldova Tax Residency Guide 2026 — 183-Day Rule, Permanent Home, DTTs with 50+ Countries
Moldovan tax residency. 183-day physical presence test, permanent home criterion, source of income rules, over 50 double tax treaties, and compliance for 2026.
VAT & Indirect Tax
VAT 20% standard, 8% reduced (food, pharma, accommodation), 0% exports, registration threshold
Moldova Tax Filing Guide 2026 — STS Online Portal, Annual Filing by 31 March
filing taxes in Moldova. STS online portal, annual tax return deadline 31 March, quarterly instalments, penalties for late filing, and compliance requirements for 2026.
Moldova VAT Guide 2026 — 20% Standard, 8% Reduced, 0% Exports
Moldovan VAT. Standard rate 20%, reduced rate 8% for food, pharmaceuticals, accommodation, and books, 0% for exports. Registration threshold, VAT returns, and compliance for 2026.
Business & Corporate Tax
CIT 12% standard, 0% IT Park residents, SRL and SA structures, transfer pricing, cross-border rules
Moldova Business Registration Guide 2026 — SRL, SA, IT Park, Public Services Agency
registering a business in Moldova. Company types: SRL (LLC), SA (JSC), branch, IT Park resident. Registration with Public Services Agency, STS tax registration, timelines, costs, and compliance for 2026.
Moldova Corporate Tax Guide 2026 — CIT 12%, IT Park 7% Single Tax, 0% IT Park Residents
Moldovan corporate income tax. Standard CIT 12% for resident companies, 0% for IT Park residents under the 7% single tax alternative, transfer pricing, capital allowances, and compliance for 2026.
Moldova Cross-Border Tax Guide 2026 — DTTs with 50+ Countries, Transfer Pricing, WHT
Moldovan cross-border taxation. Over 50 double tax treaties, transfer pricing following OECD guidelines, thin capitalisation rules, withholding tax rates for dividends (6%), interest (12%), and royalties (12%), CFC rules for 2026.
Investment & Savings
CGT at 12% IIT rate, dividends 6% WHT, crypto as ordinary income, state pension system
Moldova Capital Gains Tax Guide 2026 — CGT at 12% IIT Rate
Moldovan capital gains tax. Capital gains are included in taxable income and taxed at 12% (same as IIT). Disposal of shares, real estate, and business assets. Exemptions for long-term shareholdings held over 3 years.
Moldova Crypto Tax Guide 2026 — Taxed as Ordinary Income at 12%
Moldovan cryptocurrency taxation. Crypto gains and income are taxed as ordinary income at 12%. Mining, staking, airdrops, and trading are taxable. No specific crypto legislation — general tax rules apply for 2026.
Moldova Investment Income Guide 2026 — Dividends 6% WHT, Interest, Capital Gains
Moldovan investment income taxation. Dividends 6% WHT (final for individuals), interest income at 12%, capital gains at 12%, and tax treatment of securities and bank deposits for 2026.
Moldova Pension Guide 2026 — State Pension System, Retirement Age 63/57, CNAS
Moldovan state pension system. Retirement age 63 for men, 57 for women (gradually increasing to 63), state pension from CNAS, contribution requirements, minimum pension, and retirement planning for 2026.
Property & Wealth Tax
Property tax 0.05-0.3% of cadastral value, rental income at 12%, no wealth tax, inheritance/estate
Moldova Inheritance & Gift Tax Guide 2026 — No Inheritance Tax, Gift Tax at 12%
Moldovan inheritance and gift tax. No inheritance tax on assets received upon death. Gift tax applies at 12% on the market value of gifts above MDL 50,000. Succession law, wills, and estate planning for 2026.
Moldova Property Tax Guide 2026 — 0.05–0.3% of Cadastral Value
Moldovan property tax. Annual tax at 0.05-0.3% of cadastral value of buildings and land, cadastral valuation process, exemptions for agricultural land, and compliance requirements for 2026.
Moldova Rental Income Guide 2026 — Rental at 12%, Allowable Deductions
Moldovan rental income taxation. Rental income taxed at flat 12% IIT rate, allowable deductions for expenses, vacant property rules, and compliance for 2026.
Moldova Wealth Tax Guide 2026 — No Annual Wealth Tax
Moldovan wealth tax. Moldova does not impose an annual net wealth tax. Property tax at 0.05-0.3% of cadastral value serves as a proxy. No net worth tax, no solidarity surcharge for 2026.
Employment & Social Security
Social insurance 6% employee + 18% employer, health insurance 4.5% employee, social contributions
Moldova Calculators (6)
Free calculators for Moldovan salary, tax, and personal finance.
Moldova Salary
Net pay after 12% IIT, social 6%, health 4.5%.
Moldova VAT
VAT 20% standard, 8% reduced, 0% exports.
Moldova Corporate Tax
CIT 12%, IT Park 7% single tax.
Moldova Property Tax
0.05-0.3% of cadastral value.
Moldova Social Insurance
Social 6%+18%, health 4.5%.
Moldova Income Tax
Flat 12% IIT with MDL 24K allowance.