Top income tax
12.0%
Worldwide system
Corporate tax
12.0%
TVA
20.0%
standard rate
Tax residency
183 days
46 tax treaties
Moldova tax profile
Data year: 2025
- Tax system
- Worldwide Flat 12% PIT. IT Park regime offers 7% flat tax.
- Top PIT rate
- 12.0%
- Corporate tax rate
- 12.0%
- TVA
- 20.0%
- Capital gains tax
- 12.0% 12% flat.
- Social security (employee)
- 0.0%
- Social security (employer)
- 24.0%
- Dividend withholding
- 6.0%
- Interest withholding
- 12.0%
- Royalty withholding
- 12.0%
- Treaty count
- 46
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| MDL 0 | and above | 12.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if domicile or present 183+ days in fiscal year
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 25
Sources
- PwC Moldova Tax Summary (accessed Mar 23, 2026) PIT, CIT, TVA, social security