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MD

Moldova

Eastern Europe MDL

MD · MDA · #135 · 6 cities

Nomad score 53/100 Compare
Top income tax 12.0% Worldwide system
Corporate tax 12.0%
TVA 20.0% standard rate
Tax residency 183 days 50 tax treaties

Moldova tax profile

Data year: 2026

Tax system
Worldwide Residents pay 12% personal income tax on employment, business, investment and most other taxable income. Moldovan-source income and work effectively performed in Moldova are taxed for residents; Moldovan citizens also tax certain foreign investment and financial income. Farming enterprises use a 7% rate on relevant income. Dividends are generally taxed at 6% (final withholding). Standard corporate income tax is 12% on worldwide profits for resident companies.
Top PIT rate
12.0%
Corporate tax rate
12.0%
TVA
20.0%
Capital gains tax
12.0% Capital gains for residents are taxed at 12% as part of ordinary income. Certain interest and capital gains on Moldovan state securities and local-government bonds are exempt from 15 August 2024.
Social security (employee)
9.0%
Social security (employer)
24.0%
Dividend withholding
6.0%
Interest withholding
12.0%
Royalty withholding
12.0%
Wealth tax
0.80%
Treaty count
50
Tax authority: State Tax Service Website

Income tax brackets

Corporate
Corporate brackets
Bracket min Bracket max Rate USD equivalent
MDL 0 and above 12.0% $0 +
Personal income
Personal income brackets
Bracket min Bracket max Rate USD equivalent
MDL 0 and above 12.0% $0 +
Social security
Social security brackets
Bracket min Bracket max Rate USD equivalent
MDL 0 and above 24.0% $0 +
Local currency: MDL

Special regimes (2)

Special regimes
NameTypeRate/amountDurationStatus
Moldova Innovation Technology Park (MITP) 7% single tax on turnover (excluding VAT) for residents of the information techn... Flat rate 7.0% Duration not recorded Active
SME special income tax (4%) Optional 4% tax on aggregated accounting income for qualifying small and medium... Flat rate 4.0% Duration not recorded Active

Tax residency

Days threshold
183 days
Residency rules
Tax resident if the individual has a permanent domicile in Moldova or is physically present more than 183 days in the calendar year. Double tax treaties may override in tie-break cases.
Exit tax
No
CFC rules
No

Filing information

Fiscal year
01-01 – 12-31
Filing deadline
April 30
Calendar-year tax period. Annual personal income tax returns, where required, and final PIT payment are due by 30 April following the year. Employment PIT and social contributions are withheld and reported monthly (payroll return by the 25th of the following month).

Sources

Change history

    • Brackets updated

    2026 refresh — `verified`/`data_year` 2026, `filing_deadline` April 25 → April 30, `treaty_count` 46 → 50, `has_wealth_tax` true, `wealth_tax_rate` 0.8, `social_security_employee_rate` 0 → 9, brackets/sources/regimes/prose (https://taxsummaries.pwc.com/moldova/individual/tax-administration) Source

    • Brackets updated

    2026 refresh — `verified`/`data_year` 2026, `filing_deadline` April 25 → April 30, `treaty_count` 46 → 50, `has_wealth_tax` true, `wealth_tax_rate` 0.8, `social_security_employee_rate` 0 → 9, brackets/sources/regimes/prose (https://taxsummaries.pwc.com/moldova/individual/tax-administration) Source

    • Brackets updated

    2026 refresh — `verified`/`data_year` 2026, `filing_deadline` April 25 → April 30, `treaty_count` 46 → 50, `has_wealth_tax` true, `wealth_tax_rate` 0.8, `social_security_employee_rate` 0 → 9, brackets/sources/regimes/prose (https://taxsummaries.pwc.com/moldova/individual/tax-administration) Source

    • Brackets updated

    2026 refresh — `verified`/`data_year` 2026, `filing_deadline` April 25 → April 30, `treaty_count` 46 → 50, `has_wealth_tax` true, `wealth_tax_rate` 0.8, `social_security_employee_rate` 0 → 9, brackets/sources/regimes/prose (https://taxsummaries.pwc.com/moldova/individual/tax-administration) Source

    • Brackets updated

    2026 refresh — `verified`/`data_year` 2026, `filing_deadline` April 25 → April 30, `treaty_count` 46 → 50, `has_wealth_tax` true, `wealth_tax_rate` 0.8, `social_security_employee_rate` 0 → 9, brackets/sources/regimes/prose (https://taxsummaries.pwc.com/moldova/individual/tax-administration) Source

    • Brackets updated

    2026 refresh — `verified`/`data_year` 2026, `filing_deadline` April 25 → April 30, `treaty_count` 46 → 50, `has_wealth_tax` true, `wealth_tax_rate` 0.8, `social_security_employee_rate` 0 → 9, brackets/sources/regimes/prose (https://taxsummaries.pwc.com/moldova/individual/tax-administration) Source

    • Brackets updated

    2026 refresh — `verified`/`data_year` 2026, `filing_deadline` April 25 → April 30, `treaty_count` 46 → 50, `has_wealth_tax` true, `wealth_tax_rate` 0.8, `social_security_employee_rate` 0 → 9, brackets/sources/regimes/prose (https://taxsummaries.pwc.com/moldova/individual/tax-administration) Source

    • Brackets updated

    2026 refresh — `verified`/`data_year` 2026, `filing_deadline` April 25 → April 30, `treaty_count` 46 → 50, `has_wealth_tax` true, `wealth_tax_rate` 0.8, `social_security_employee_rate` 0 → 9, brackets/sources/regimes/prose (https://taxsummaries.pwc.com/moldova/individual/tax-administration) Source

    • Brackets updated

    2026 refresh — `verified`/`data_year` 2026, `filing_deadline` April 25 → April 30, `treaty_count` 46 → 50, `has_wealth_tax` true, `wealth_tax_rate` 0.8, `social_security_employee_rate` 0 → 9, brackets/sources/regimes/prose (https://taxsummaries.pwc.com/moldova/individual/tax-administration) Source

    • Brackets updated

    2026 refresh — `verified`/`data_year` 2026, `filing_deadline` April 25 → April 30, `treaty_count` 46 → 50, `has_wealth_tax` true, `wealth_tax_rate` 0.8, `social_security_employee_rate` 0 → 9, brackets/sources/regimes/prose (https://taxsummaries.pwc.com/moldova/individual/tax-administration) Source

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