Moldova Corporate Tax Guide 2026

Overview — Corporate Tax in Moldova

Corporate tax in Moldova is governed by the Tax Code and administered by the State Tax Service (STS). A company is tax resident if it is incorporated under Moldovan law or if its place of effective management is in Moldova. Resident companies are taxed on worldwide income; non-resident companies with a permanent establishment are taxed on Moldova-source income only. Companies must register for tax with STS upon incorporation and obtain a tax identification number (IDNO). The standard CIT rate is 12%, one of the lowest in Europe.

Standard CIT Rate — 12%

The standard CIT rate for resident companies in Moldova is 12% of chargeable profits. Taxable profit is computed as gross revenue less allowable deductions including operating expenses, depreciation (capital allowances), interest costs, and losses carried forward. Losses may be carried forward for up to 5 years. Capital gains are included in taxable income and taxed at the standard 12% rate. Dividends received from Moldovan subsidiaries are generally exempt from CIT under the participation exemption (≥10% shareholding held for at least 12 months).

IT Park — 7% Single Tax Alternative

Moldova's IT Park (Moldova IT Park) offers a highly competitive 7% single tax regime for qualifying IT companies. The single tax replaces CIT, withholding tax on dividends, and local taxes. It is calculated on total revenue (not profit), making it simple to administer. Companies resident in the IT Park effectively pay 0% CIT on profits because the 7% is on revenue rather than profit. To qualify, a company must be a resident of the IT Park and derive at least 70% of its revenue from qualifying IT activities including software development, IT services, R&D, and digital content creation. The regime is available to both Moldovan and foreign-owned companies.

Capital Allowances (Depreciation)

Moldova allows tax depreciation on fixed assets using the straight-line method at the following standard rates:

• Buildings — 5% per annum
• Plant & machinery — 10% per annum
• Computers & software — 25% per annum
• Motor vehicles — 20% per annum
• Intangible assets (patents, licences) — 10% per annum

Intangible assets acquired in qualifying transactions may be amortised over their useful life. Small and medium enterprises may benefit from accelerated depreciation on certain asset categories.

FAQs

What is the penalty for late filing of corporate tax returns?

Late filing attracts a penalty of up to 0.08% of the unpaid tax per day of delay. Additional fines apply for failure to submit financial statements with the tax return.

Can foreign companies claim treaty relief?

Yes, Moldova has over 50 double tax treaties. Treaty relief may reduce withholding tax rates on dividends, interest, and royalties paid to non-residents. A Certificate of Tax Residency is required.

Is there a minimum tax for loss-making companies?

Moldova does not have a turnover-based minimum tax. Loss-making companies may carry forward losses for up to 5 years. However, companies reporting persistent losses may face STS audit scrutiny.

Disclaimer

This guide provides general information about Moldovan corporate tax for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Moldovan tax advisor or the State Tax Service for advice specific to your situation. InvestmentKit does not provide tax advice.