Business Taxation – Moldova

Standard corporate income tax rate on taxable profits. Applies to resident companies on worldwide income, non-resident companies on Moldova-source income only.

Sole proprietors and individual entrepreneurs pay 12% corporate tax on total business income. Simpler than full corporate structure for small operations.

Farming enterprises benefit from reduced 7% corporate tax rate. Supports agricultural sector development and rural economy.

IT Park residents pay single 7% tax on turnover. Replaces: corporate tax, social contributions, health insurance, VAT, and local taxes. Valid until 2035. Major advantage for tech sector.

Small/medium companies not registered for VAT can opt for 4% special regime on aggregated accounting income (excluding normally non-taxable sources). Must meet specific criteria.

Companies in Free Economic Zones receive tax incentives, customs benefits, and preferential treatment. Designed to attract foreign investment.

Standard VAT rate 20% on most goods and services. Registration required if annual turnover exceeds 1,200,000 MDL. Monthly filing and payment by 25th.

Reduced 8% rate on: bakery, dairy, agricultural products, drugs, natural gas, certain food items. Zero-rated: exports, international transport, certain essentials.

Dividends 6%, interest 3-12%, royalties 12%, service fees to non-residents 10%, capital gains from real estate to non-residents 10% (on 50% of gain).