Source-cited draft: corporate income tax for Moldova (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Standard CIT rate
12%Fiscal Code of the Republic of Moldova (Codul Fiscal) — https://taxsummaries.pwc.com/moldova/corporate/taxes-on-corporate-income
CIT rate for farming (agricultural) enterprises
7%Fiscal Code of the Republic of Moldova (Codul Fiscal) — https://taxsummaries.pwc.com/moldova/corporate/taxes-on-corporate-income
Special SME regime (non-VAT-registered small/medium companies meeting criteria)
4% on aggregate income (turnover-based)Fiscal Code of the Republic of Moldova (Codul Fiscal) — https://taxsummaries.pwc.com/moldova/corporate/taxes-on-corporate-income
CIT rate for individual entrepreneurs
12% on total incomeFiscal Code of the Republic of Moldova (Codul Fiscal) — https://taxsummaries.pwc.com/moldova/corporate/taxes-on-corporate-income
CIT tax base for residents
Worldwide income, adjusted for non-deductible expenses and tax incentivesFiscal Code of the Republic of Moldova (Codul Fiscal) — https://taxsummaries.pwc.com/moldova/corporate/taxes-on-corporate-income
Withholding tax on dividends (resident and non-resident, profits earned after 2011)
6%Fiscal Code of the Republic of Moldova (Codul Fiscal) — https://taxsummaries.pwc.com/moldova/corporate/withholding-taxes
Withholding tax on interest paid to non-residents
12%Fiscal Code of the Republic of Moldova (Codul Fiscal) — https://taxsummaries.pwc.com/moldova/corporate/withholding-taxes
Withholding tax on royalties paid to non-residents
12%Fiscal Code of the Republic of Moldova (Codul Fiscal) — https://taxsummaries.pwc.com/moldova/corporate/withholding-taxes
Annual CIT return filing deadline
By the 25th day of the third month following the end of the tax period (25 March)Fiscal Code of the Republic of Moldova (Codul Fiscal) — https://taxsummaries.pwc.com/moldova/corporate/tax-administration
Interim (advance) CIT payments
25% of estimated annual CIT due by 25 March, 25 June, 25 September and 25 DecemberFiscal Code of the Republic of Moldova (Codul Fiscal) — https://taxsummaries.pwc.com/moldova/corporate/tax-administration
Final CIT payment deadline
By the 25th day of the third month following the end of the tax period (25 March)Fiscal Code of the Republic of Moldova (Codul Fiscal) — https://taxsummaries.pwc.com/moldova/corporate/tax-administration
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Moldova's standard corporate income tax (CIT) rate is 12%, with reduced regimes for farming enterprises and small/medium companies. Resident companies are taxed on worldwide income.
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Other Moldova computations in the OpenAccountants Tax Library.