Taxes in Moldova

Moldova's tax framework is based mainly on the Fiscal Code, called Codul fiscal. A tax obligation can include an income tax, fee, health-insurance contribution, social-insurance contribution, late surcharge or fine. The State Tax Service, known as SFS or Serviciul Fiscal de Stat, administers national taxes and many declarations. The Ministry of Finance develops fiscal policy. CNAS administers social insurance, CNAM administers compulsory health insurance, the Customs Service collects import-related payments, and local councils set annual local rates. Primăria offices and their local tax services, often called SCITL, administer property and land taxes for individuals. Tax residence affects the scope of taxation. An individual is generally resident when they have a permanent domicile in Moldova or spend at least 183 days there during the fiscal year. A company is generally resident when it is organized, managed or based in Moldova. The fiscal year is the calendar year, but individual taxes, payroll payments, business prepayments, VAT and local taxes can have different reporting dates. Individuals and individual entrepreneurs generally pay 12% income tax on annual taxable income. Agricultural households generally use a 7% rate. An individual who has annual taxable income above 360,000 lei and meets the relevant conditions may have to file the CET18 annual income-tax return. The filing deadline is 30 April of the following year. Filing can also be required when tax is due, a capital gain exists, a refund is claimed, deductible insurance, medical, education or home-loan expenses are used, the individual permanently leaves Moldova or a 2% designation is requested without an existing income-tax debt. For 2026, the deduction for education and professional training is capped at 20,000 lei cumulatively. Rental income is generally subject to final withholding at 12%. Dividends are generally taxed at 6%; certain undistributed dividends from 2008 to 2011 use a 15% rate. These rates depend on the legal classification and period of the payment, so older distributions should be checked against the applicable rule rather than treated like current dividends. Employers and other withholding agents calculate and remit income tax, compulsory health-insurance payments and social-insurance contributions for covered workers. AOAM means compulsory health insurance, while CAS means social-insurance contributions. Monthly source-tax remittance and reporting generally take place by the 25th day of the following month. The common monthly payroll declaration is IPC21. The employer normally calculates the base from salary and other employment rewards. The 2026 minimum wage is 6,300 lei and the forecast average monthly wage is 17,400 lei. CAS categories, rates and bases depend on Law 489/1999 and the annual social-insurance budget. Late CAS payments can attract a surcharge of 0.1% per day. For resident IT Park employees, the insured salary base is 68% of 17,400 lei, or 11,832 lei. From July 2026, the stated taxi-employer transition applies a 24% CAS rate for all employees. Companies generally pay 12% tax on taxable income. Individual entrepreneurs generally use 12%, agricultural households 7%, small and medium-sized enterprises under the relevant regime 4%, and professional legal entities 12%. A noncommercial organization can face 12% income tax when it uses income outside its permitted purposes. Resident IT Park companies use the single-tax regime instead of the ordinary company calculation where the regime applies. Business income-tax prepayments generally fall due on 25 March, 25 June, 25 September and 25 December. Agricultural entities generally pay one quarter by 25 September and three quarters by 25 December. Small-business and professional regimes generally use quarterly payment by the 25th day of the month following the quarter. Electronic filing is mandatory for covered business and professional taxpayers. The applicable declaration form depends on the taxpayer category, such as VEN12, UNIF25, SIMM24, DAP24 or NER17. From 2026, an independent entrepreneur carrying out personal service activity can register through the Public Services Agency, Agenția Servicii Publice. The single tax is 15% on annual income up to 1,200,000 lei and 35% on the excess. It includes income tax, CAS, AOAM and local taxes; the CAS share is 53.3%. The SFS sends a monthly notice by the 10th day of the following month, and payment is due by the 25th. This regime gives access to state social-insurance benefits, but its conditions should be checked before using it for a particular activity. VAT means value-added tax. The standard rate is 20%, while a reduced 8% rate applies to listed food, medicines and medical goods, agricultural products, gas, accommodation, prepared food and selected energy products. Exemptions and exemptions with or without a deduction right depend on the specific supply. Mandatory VAT registration generally begins when taxable supplies exceed 1,700,000 lei during 12 consecutive months. The threshold applies from 1 March 2026, and registration is due by the last day of the month in which the threshold is exceeded. Import VAT is collected through the Customs Service. A qualifying VAT refund is generally limited to 45 days, or 60 days where a control or dispute is involved. Property and land taxes combine national rules with local decisions. Minimum rates for evaluated residential property are 0.05%, for agricultural land with structures 0.1%, and for other non-residential or agricultural real estate 0.3%; the concrete annual rate is set by the relevant local council. Neglected buildings or land in a town and uncultivated agricultural land may attract an increase of up to 300%. For property or land owned or acquired by 31 May, an individual generally pays by 30 June of the current year. Property or land acquired after 31 May is generally paid by 25 March of the following year. Payments go to the local budget and can usually be made through the local tax service, MPay or SFS services. Taxpayers use the personal taxpayer account, SIA Declarația electronică, an electronic or mobile signature and MPay for many filings and payments. Individuals may have paper, email or postal alternatives for the CET18 return. A business declaration is generally due on the 25th day of the third month after the fiscal year. A refund is normally available only when no tax arrears remain. An overpayment application can be made after the statutory filing deadline, and a refund claim is generally limited to six years. The SFS communicates audit acts electronically to taxpayers covered by electronic communication rules. A taxpayer generally has 30 days from communication to contest an SFS decision or action. The SFS review period is generally 30 days and may be extended by up to another 30 days. A challenge against forced execution generally has a 10-working-day deadline. A tax appeal does not generally suspend enforcement, so the taxpayer must check payment and security consequences separately. False reduction of a tax obligation can result in a sanction of 20% to 30% of the reduced amount, while evasion can result in 80% to 100% of the relevant obligation. Nonresidents without a permanent establishment are generally taxed by withholding on Moldova-source income without deductions. The general domestic rate is 12%; specified legacy dividends can use 6% or 15%. A tax treaty can provide a more favorable rate, but treaty relief normally requires a certificate of residence. A permanent establishment is generally taxed like a resident for Moldova-source income and documented directly connected expenses. Transfer-pricing rules apply under Title 5, Chapter 11², using an arm's-length standard. Documentation is generally required when the relevant transaction threshold reaches at least 20,000,000 MDL excluding VAT. For periods beginning in 2025, transfer-pricing information is generally filed through SIA by the 25th day of the sixth month after the fiscal year, and records are generally retained for six years. An advance pricing agreement costs 30,000 MDL for a unilateral agreement and 50,000 MDL for a bilateral or multilateral agreement. Imports and exports are governed by Customs Code No. 95/2021 and the Customs Service. Import VAT, customs duty and excise may apply depending on the goods and transaction. Customs value is primarily based on transaction value. Postal consumer shipments generally qualify for relief up to 150 EUR, subject to exclusions. Traveler allowances and duties depend on the transport method and the goods. A company or individual should therefore identify the taxpayer status, income or object, responsible authority, filing form, deadline, payment reference and evidence-retention period before submitting or paying.