Europe
Moldova: tax at a glance
Flat 12% personal and corporate tax, 20% VAT, and a 7%-of-turnover regime for IT Park residents.
Worldwide (residence-based)
Last verified
Ways to relocate to Moldova
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 12%Flat 12% on personal income.
- Corporate income
- 12%
- Capital gains
- 12% on 50% of the gain (effective ~6%)
- VAT / TVA
- 20%
- Dividends (WHT)
- 6%
- Interest (WHT)
- 12%
- Royalties (WHT)
- 12%
- Social security (employee)
- 9% (health)
- Social security (employer)
- 24% for social contributions.
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Real estate tax runs 0.05-0.4% of the property's value.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
A special regime for new arrivals
Moldova IT Park: 7% of operating revenue replacing corporate tax, payroll PIT, social and medical contributions and several local taxes. Employees of certified residents pay 0% PIT. This is state-guaranteed through 31 December 2035, with the park's operational term extended to 2037.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.