🇲🇩 Moldova Tax Guide - Income Tax, Corporate Tax & Special Regimes

🇲🇩 Moldova MD / MDA #135

Nomad Score 56.0

Cities 7

Region Central European Free Trade Agreement, Danube Region, Europe, Europe, Eastern Europe

Currency MDL

🇲🇩 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

Tax Authority: State Tax Service (website)

Personal income

Bracket Min	Bracket Max	Rate %	USD Equivalent
MDL 0	and above	12.0%	--

Local currency: MDL

Days Threshold 183 days

Residency Rules Resident if domicile or present 183+ days in fiscal year

Exit Tax No

CFC Rules No

Fiscal Year 01-01 – 12-31

Filing Deadline April 25