Passport and Tax
Passport and Tax
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%. |
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