Moldova Income Tax Calculator 2026 — 12% Flat Rate
12% flat personal income tax, MDL 27,000/year personal deduction (MDL 2,250/month).
Moldova Tax System
Moldova applies a flat personal income tax rate of 12% on all taxable income. An annual personal deduction of MDL 27,000 (MDL 2,250 per month) reduces the tax base. Income from salaries, business activities, and investments is generally subject to the same 12% rate. Dividends and interest are taxed at 6%. Rental income is also taxed at 12% after allowable deductions.
Non-residents are taxed at 12% on Moldova-source income. A tax year runs from 1 January to 31 December. Tax returns must be filed by 30 April of the following year.
2026 Rates: Flat PIT 12%, personal deduction MDL 27,000/yr, dividends/interest 6%.
Moldova Income Tax Calculator 2026 — 12% Flat Rate
12% flat PIT rate, MDL 27K/year personal deduction. Free online calculator.