Source-cited draft: tax overview for Moldova (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| The Moldovan tax system at a glance | Moldova operates a flat-rate tax system administered by the State Tax Service (Serviciul Fiscal de Stat). The tax year is the calendar year and the currency is the Moldovan leu (MDL). | |
| Tax year (taxable period) | Calendar year (1 January - 31 December)Fiscal Code of the Republic of Moldova (Codul Fiscal) | |
| 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) | |
| 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) | |
| Headline personal income tax rate | 12% flatFiscal Code of the Republic of Moldova (Codul Fiscal) | |
| Headline corporate income tax rate | 12%Fiscal Code of the Republic of Moldova (Codul Fiscal) |
Moldova operates a flat-rate tax system administered by the State Tax Service (Serviciul Fiscal de Stat). The tax year is the calendar year and the currency is the Moldovan leu (MDL).
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Other Moldova computations in the OpenAccountants library.
| Does Moldova levy VAT? | Yes - standard VAT rate is 20%Fiscal Code of the Republic of Moldova (Codul Fiscal), VAT Title |
| Annual personal income tax return deadline | 30 April of the year following the reporting yearFiscal Code of the Republic of Moldova (Codul Fiscal) |
| 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) |
| VAT return frequency and deadline | Monthly, due by the 25th of the following monthFiscal Code of the Republic of Moldova (Codul Fiscal), VAT Title |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.