Source-cited draft: tax overview 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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Tax year (taxable period)
Calendar year (1 January - 31 December)Fiscal Code of the Republic of Moldova (Codul Fiscal) — https://taxsummaries.pwc.com/moldova/corporate/tax-administration
National currency
Moldovan leu (MDL)Fiscal Code of the Republic of Moldova (Codul Fiscal)
Tax authority
State Tax Service (Serviciul Fiscal de Stat / Moldovan Tax Administration)Fiscal Code of the Republic of Moldova (Codul Fiscal) — https://taxsummaries.pwc.com/moldova
Basis of taxation for residents
Residents are taxed on worldwide income; non-residents on Moldova-source incomeFiscal Code of the Republic of Moldova (Codul Fiscal) — https://taxsummaries.pwc.com/moldova/corporate/taxes-on-corporate-income
Headline personal income tax rate
12%Fiscal Code of the Republic of Moldova (Codul Fiscal) — https://taxsummaries.pwc.com/moldova/individual/taxes-on-personal-income
Headline corporate income tax rate
12%Fiscal Code of the Republic of Moldova (Codul Fiscal) — https://taxsummaries.pwc.com/moldova/corporate/taxes-on-corporate-income
Does Moldova levy VAT?
Yes - standard VAT rate is 20%
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Other Moldova computations in the OpenAccountants Tax Library.
Annual personal income tax return deadline
30 April of the year following the reporting yearFiscal Code of the Republic of Moldova (Codul Fiscal) — https://taxsummaries.pwc.com/moldova/individual/tax-administration
Annual corporate income tax return deadline
By the 25th day of the third month following the tax period (i.e. 25 March)Fiscal Code of the Republic of Moldova (Codul Fiscal) — https://taxsummaries.pwc.com/moldova/corporate/tax-administration
VAT return frequency and deadline
Monthly, due by the 25th of the following monthFiscal Code of the Republic of Moldova (Codul Fiscal), VAT Title — https://taxsummaries.pwc.com/moldova/corporate/other-taxes
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