Taxes
There are 47 operational Tax Treaties for the Avoidance of Double Taxation signed by Moldova with other jurisdictions. Although Moldova is not a member of the Economic Cooperation and Development Organization (OECD), the OECD rules in interpreting Double Taxation Treaties do apply.
Moldovan residents (both Moldovan citizens and foreigners) are subject to taxation levied for their income during a fiscal period from any sources within the Republic of Moldova, as well as from external sources for employment carried out in the Moldovan territory (except income that is expressly tax exempted according to Moldovan law).
At the same time, individuals qualifying as non-residents are subject to Moldovan taxation for income from Moldovan sources (e.g. income from Moldovan property, remuneration for activities carried out in Moldova, interest and royalties from Moldovan companies).
Companies must register their income with Moldovan tax authorities in order to pay corporate taxes. There are various types of incomes that can be subject to the corporate taxes, among which:
- capital gains that are taxed as regular income earned by companies. However, the income tax is levied only on 20% of the capital;
- companies are also subject to real property taxes which are established on an annual basis by local administrations;
- social security contributions which must be paid by companies acting as employers and which are levied at a rate of 18% of employee salary;
- a withholding tax on dividend payments which is levied at a standard rate of 6%;
- interest payments are also subject to taxation in Moldova at a standard rate of 12%;
- royalties paid to resident and non-resident individuals as well as companies are subject to a 12% rate.
A special corporate income tax rate can apply to businesses that are not registered as VAT payers; they can use a 4% rate to their operating income to calculate this tax. The reduction is not available for farmers, individual entrepreneurs and companies that provide business and management consulting services.
| Type of Tax | Tax Rate |
| Personal Income tax | 12% |
| Corporate Income tax | 12% 7% for farmers enterprises 6% within FEZs 3% within Free Port |
| Social Security | 6% for employee 18% for employer |
| Health Insurance | 4.5% for employee 4.5% for employer |
| VAT | 20% standard rate 1 15% for HORECA 6% for natural gases 8% i.e. pharmaceutical 0% international transportation |
| Unique tax for IT Park resident companies | 7% |