Personal Income Tax 2026 – Moldova

Single flat rate applies to all types of personal income: employment, self-employment, business, rental, royalties, and most other income sources. No progressive brackets.

Residents taxed on global income at 12%. Become resident if: permanent domicile in Moldova, OR physically present 183+ days in calendar year.

Non-residents pay 12% only on income sourced in Moldova: employment performed in Moldova, rental from Moldova property, Moldova business income.

2,475 MDL monthly deduction for taxpayers with annual income below 360,000 MDL. Reduces taxable income before applying 12% rate. Must claim with only one employer.

2,885 MDL monthly for special categories: disabled veterans, war veteran families, childhood disability, certain other protected groups. Cannot combine with standard allowance.

825 MDL monthly per dependent child or family member. Can be claimed in addition to personal allowance. Must provide documentation of dependency.

Personal allowances only available if annual taxable income (including self-employment and other sources) stays below 360,000 MDL threshold.

Dividends from Moldovan companies taxed at 6% withholding tax at source. Final tax - not included in annual return. Lower than standard 12% rate.

Capital gains = 50% of difference between sale and purchase price. This 50% included in taxable income and taxed at 12%. Applies to property, shares, securities.

Interest from Moldovan banks: 3% for residents, 12% for non-residents. Interest from state securities: tax-exempt for residents. Other interest: 12%.

Sale of permanent residence is tax-exempt if: owned 3+ years AND used as main domicile during 3 years before sale. Encourages home ownership.