Moldova Corporate Tax Calculator 2026 — 12% CIT
12% standard CIT, IT Park single tax at 7% of revenue.
Moldova Tax System
Corporate Income Tax (CIT) in Moldova is a flat 12% on taxable profits. Resident companies are taxed on worldwide income, while non-residents are taxed only on Moldova-source income. Capital gains are included in ordinary income and taxed at the standard 12% rate.
IT Park residents benefit from a preferential regime — a single tax of 7% on revenue (replacing CIT, payroll taxes, and other contributions). This makes Moldova highly attractive for IT companies. Withholding tax on dividends is 6% for residents and 12% for non-residents (subject to treaty relief).
2026 Rates: CIT 12%, IT Park single tax 7%, WHT dividends 6%/12%.
Moldova Corporate Tax Calculator 2026 — 12% CIT
12% standard CIT, 7% IT Park single tax, 0% for IT Park residents.
Taxable ProfitMDL 500,000.00
Corporate Tax (12%)MDL 60,000.00
Profit After TaxMDL 440,000.00