Europe · Tax guide

Moldova

Moldova taxes company profits at 12% and charges VAT at 20% once supplies pass MDL 1,200,000. Taxes are administered by the State Tax Service.

Updated 1 October 2026 · 0 of 4 figures checked against official sources

Check your obligations

At a glance

Corporate income tax
12%

Flat rate

VAT
20%

Reduced rate for some sectors

VAT registration
MDL 1,200,000

Taxable supplies in 12 months

Withholding on payments abroad
12%

Lower on dividends

Corporate income tax

Companies pay 12%, with quarterly advances and the annual return due by 25 March. Small businesses can pay a tax on turnover instead. IT parks offer a single tax on turnover.

VAT and e-Factura

VAT is 20%, with a reduced rate for hospitality and some goods. Registration is required once taxable supplies in any 12 months exceed MDL 1,200,000. Returns are due by the 25th of the following month, and VAT invoices are issued through e-Factura.

Payments abroad

Payments to non-residents carry 12% withholding, with a lower rate on dividends, unless a treaty lowers it.

Key dates

  • By the 25th of each monthVAT return
  • QuarterlyIncome tax advances
  • 25 MarchAnnual income tax return

Figures and sources

4 figures
  • Corporate income tax rate12%
    Tax Code, Art. 15
    Under professional review
  • Standard VAT rate (8% reduced)20%
    Tax Code, Art. 96
    Under professional review
  • Taxable supplies in 12 months above which VAT registration is requiredMDL 1,200,000
    Tax Code, Art. 112
    Under professional review
  • Withholding on payments to non-residents (6% on dividends)12%
    Tax Code, Art. 91
    Under professional review

Indicative only. This assessment is a high-level overview of tax obligations in Moldova based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Moldova (a Moldovan tax adviser) before making compliance decisions.