Flat rate
4.0%
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
12.0%
Moldova, without the regime
Overview
- Regime
- SME special income tax (4%)
- Country
- Moldova
- Type
- Flat rate
- Status
- Active
- Effective from
- Jan 1, 2018
- Expires on
- —
Details
- Summary
- Optional 4% tax on aggregated accounting income for qualifying small and medium enterprises that are not VAT payers.
- Eligibility
- Small and medium companies that are not registered as VAT payers and meet Tax Code criteria (including turnover thresholds updated for 2026).
- Benefits
- 4% on aggregated income determined for accounting purposes instead of 12% CIT on taxable profit.
- Requirements
- Election under the special regime; shareholders with interests in multiple SMEs face additional grouping rules.
- Limitations
- Not available to VAT-registered entities; income types treated as non-taxable under the general regime are excluded from the base.
- Income types covered
- Aggregated business income
- Duration details
- While eligibility conditions are met each year
Other regimes in Moldova
| Name | Type | Rate |
|---|---|---|
| Moldova Innovation Technology Park (MITP) | Flat rate | 7.0% |
View source PwC Moldova 2026