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%Fiscal Code of the Republic of Moldova (Codul Fiscal), VAT Title — https://taxsummaries.pwc.com/moldova/corporate/other-taxes
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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Other Moldova computations in the OpenAccountants Tax Library.