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.
Currency | Moldovan Leu |
Accounting Principles | IFRS |
Individual Worldwide Tax Basis | Resident |
Fast Track Citizenship |
Starting Taxable Income | 1 |
Starting Income Tax Rate | 12% |
Highest Income Tax Rate | 12% |
No Individual Capital Gain Tax |
No Net Worth Tax | |
No Gift Tax | |
No Inheritance Tax | |
Dividend Tax | 12% |
Interest Tax | 6% |
Income Tax Rate | 12% |
Branch Tax Rate | 12% |
No Capital Gain Tax |
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% |
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% |
Stamp Duty | Depends |
Transfer Tax | 0.1%-1.3% |
Real Property Tax | 0.05%-0.4% |
Standard Rate | 20%. |