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Moldova Taxation

Moldova Taxation
Brand: Moldova
Category: Tax Jurisdiction

Rating

The overall rating is based on review by third parties and our experts

7.3
  • Global Tax Friendly 9 / 10
  • Inheritance Tax Friendly 10 / 10
  • Easy to Citizenship 9 / 10
  • Financial Secret Score 1 / 10
  • R. Estate Tax Friendly 9 / 10
  • Gift Tax Friendly 10 / 10
  • Anti-Aml Index 4 / 10

An individual’s obligation to pay Moldovan income tax is determined through its residence status. A resident is defined as an individual who either has their domicile in Moldova (evidenced via a valid Moldovan identity card) or spends in Moldova more than 183 days in the fiscal year concerned.

Information

Investment Basis

Currency Moldovan Leu
Accounting Principles IFRS
Individual Worldwide Tax Basis Resident
Fast Track Citizenship

Individual Taxation

Starting Taxable Income 1
Starting Income Tax Rate 12%
Highest Income Tax Rate 12%
No Individual Capital Gain Tax

Inheritance, Gift, Net Worth, Dividend, Interest Taxation

No Net Worth Tax
No Gift Tax
No Inheritance Tax
Dividend Tax 12%
Interest Tax 6%

Corporate Taxation

Income Tax Rate 12%
Branch Tax Rate 12%
No Capital Gain Tax

Withholding Taxation for Nonresidents

Dividends (Company) 6%
Interest (Company) 12%
Royalties (Company) 12%
Fees for Technical Services (Company) 12%
Dividends (Individual) 15%
Interest (Individual) 12%
Royalties (Individual) 12%
Fees for Technical Services (Individual) 12%

Withholding Taxation for Residents

Dividends (Company) 6%
Interest (Company) 12%
Royalties (Company) 12%
Fees for Technical Services (Company) 12%
Dividends (Individual) 12%
Interest (Individual) 12%
Royalties (Individual) 12%
Fees for Technical Services (Individual) 12%

Real Estate

Stamp Duty Depends
Transfer Tax 0.1%-1.3%
Real Property Tax 0.05%-0.4%

Value Added Tax

Standard Rate 20%.

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