Moldova Rental Income Guide 2026

Overview — Rental Income Tax in Moldova

Rental income from letting or leasing of immovable property (residential and commercial) is chargeable to income tax in Moldova. The income is included in the landlord's total taxable income and taxed at 12%. For individuals, the MDL 24,000 personal allowance reduces the effective tax on small rental portfolios. The tenant is not required to withhold tax on rent paid to individuals. For companies, rental income is included in the CIT calculation at 12%. Landlords must declare rental income in their annual tax return.

Tax Treatment — 12% on Net Rental Income

Rental income is taxed at the flat 12% rate on net rental income (gross rent minus allowable expenses). For individual landlords, the following expenses are deductible:

• Repairs & maintenance — not capital improvements
• Property management fees
• Insurance premiums
• Property tax — annual property tax paid
• Mortgage interest — interest on loans used to acquire or improve the property
• Utilities — if paid by the landlord
• Depreciation — at 5% for buildings

Alternatively, individual landlords may opt for the simplified regime where 25% of gross rent is deemed expenses, and tax is paid on 75% of gross rent at 12%.

Short-Term & Holiday Rentals

Income from short-term lettings (Airbnb, Booking.com, holiday rentals) is also subject to rental income tax. The same 12% rate applies. Online platforms may be required to report rental income to STS under the DAC7 reporting directive. Landlords must maintain records of each booking including dates, amounts, and platform fees.

FAQs

Do I need to declare rental income if I rent to my family?

Yes, rental income must be declared regardless of the relationship with the tenant. The same tax rules apply. However, below-market rent may be subject to STS scrutiny.

What expenses can I deduct?

Allowable deductions include repairs, maintenance, property tax, insurance, mortgage interest, management fees, and depreciation. Capital improvements are not immediately deductible but may be depreciated.

Is rental income subject to social contributions?

Rental income is not subject to social insurance or health insurance contributions for individuals who are already employed. However, if rental income is the primary source of income, social contributions may apply.

Disclaimer

This guide provides general information about Moldovan rental income 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.