🇲🇩 Moldova · Taxes
Taxes in Moldova
A flat 12% income tax rate and reduced regimes for farmers and small business. Here are the main rules.
Moldova sets residency by permanent place of residence or by the number of days spent in the country. Below are the main tax rates for individuals and business.
Who counts as a tax resident
Under Moldovan tax law a person is considered a resident of Moldova if one of the following applies:
- they have a permanent address of residence in Moldova, even if they spend the year abroad;
- they are physically present in Moldova for more than 183 days during the financial year.
Main tax rates
- Personal income tax - 12%.
- VAT - 20%.
- Property tax - the minimum rate is 0.05%, but the effective rate is set each year by the local authority.
Reduced rates for certain activities
- Income tax for farming businesses - 7%.
- Income tax on independent activity in retail trade - 1%.
Your exact obligations depend on your situation and your line of work. We will go through your case on a consultation.
Why Moldova's tax system is convenient
A simple flat rate
12% on personal income, with no progressive scale.
Low property tax
The minimum property tax rate is just 0.05%.
Reliefs for farmers
Income of farming businesses is taxed at a reduced 7% rate.
Good for small retail
Sole traders in retail trade pay just 1% on their income.
FAQ
What is the income tax rate in Moldova?
Who counts as a tax resident of Moldova?
What is the VAT rate in Moldova?
Are there reliefs for small business?
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