Moldova residential-property wealth tax, 2026

General reference only. This Guide is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Who this applies to

Use this Guide for an individual who owns residential immovable property or holiday homes in Moldova. Title VI¹ is a state tax on those properties, excluding land. It is not a general tax on cash, securities, business assets or worldwide net wealth. The statutory taxpayer definition does not require Moldovan residence. A company-owned building belongs in the local property-tax method, rather than this individual wealth-tax calculation. Code 287¹–287³.

Residential property includes residential apartments and isolated rooms in multistorey buildings, apartments in individual houses, and urban or rural individual houses. A holiday home is a temporarily occupied secondary residence used for rest or recreation. Classify each registered object before aggregating it. Code 287¹(3)–(5).

Rates, bands and thresholds

Item	2026 rule and conditions	Official source
Value gate	Aggregate qualifying cadastral estimated value of at least 200 forecast average monthly salaries approved by Government, for the relevant year	Code 287³(1)(a)
Enacted 2026 salary	MDL 17,400, the forecast salary used by legislation, not the owner's actual pay	HG773/2025 operative paragraph
Derived 2026 value gate	MDL 3,480,000 = 200 × 17,400	Code 287³; HG773
Area gate	Aggregate qualifying area of 120 m² or more, cumulatively with the value gate	Code 287³(1)(b)
Annual rate and base	0.8% of the full qualifying cadastral estimated value once both gates are met; the threshold is not a deductible allowance	Code 287³(4),287⁴
Assessment snapshot	Situation at 1 November of the calendar year	Code 287⁵–287⁶
SFS notice	Calculation and notice by 10 December	Code 287⁶
Payment	State budget by statutory 25 December, subject to the first-following-working-day rule if the final day is a rest day	Code 287⁷,129(8)

The base

Prepare an object list as at the snapshot: cadastral number, address, registered residential/holiday classification, building area, cadastral estimated value, ownership share and registry evidence. Separate land value and area. The statutory value is assessed by cadastral authorities for tax and entered in the immovable-property register, rather than an asking price, mortgage balance or owner's valuation. Code 287¹(5),287³(4).

For fractional common ownership, include each owner's share of qualifying value and area. Aggregate that person's objects and shares before testing both gates. The actual notice expressly records share-adjusted area and value. For undivided common ownership, one owner is the taxpayer by common agreement and all coowners remain jointly liable; do not invent separate fractional interests for spouses without the ownership evidence. Code 287²(2)–(3),287³(1); approved notice columns 4–6.

Both gates must be met. A high-value apartment below the area gate does not qualify merely because it meets the value gate; sufficient area below the value gate does not qualify either. At the exact boundaries, article 287³(1) includes equality. Apply 0.8% to the full estimated base, without deducting MDL 3,480,000 or loans. Code 287³–287⁴.

Deadlines and filing

1. Reconcile the November object list. Obtain registry evidence and the actual SFS notice. Title VI¹ makes SFS calculate and issue the notice; do not create a BIJ17, CET18 or self-assessment return merely because a wealth-tax liability exists. Keep local property tax separate. Code 287⁶.
2. Read the approved notice. The Order 138 notice identifies the SFS subdivision/contact, taxpayer, domicile, tax year, notice number and issue date. Object columns 1–7 are cadastral number, address, type, ownership share, share-adjusted area, share-adjusted taxable base and percentage rate. Reconcile totals to both gates and recalculate current tax. Actual Order 138 annex.
3. Separate current tax and account movements. The second table distinguishes principal arrears/overpayment in column 1, late-charge arrears/overpayment in 2, current-year calculated tax in 3 and total payable in 4. Its printed signs are arrears − and overpayment +. Reconcile the assessment, actual account credit/debt and bank section; do not call the whole grand total current-year tax. The bank section identifies payer/fiscal code, State Treasury beneficiary, beneficiary fiscal code, IBAN, payment purpose and total including late charges. Actual notice.
4. Resolve an incorrect assessment promptly. Keep the notice, notification date, registry extract and reasoned calculation. A qualifying challenge to an SFS decision/action is filed with SFS within 30 days of communication/notification; a late challenge needs statutory restoration grounds and evidence. SFS ordinarily examines it within 30 days, with a notified extension of at most 30 more days; its decision can then be challenged in the competent court. A request for information is not evidence that a notice or deadline has changed. Code 267–267³.
5. Use the actual payment route. On MPay, “Impozitul pe avere”, enter the taxpayer's IDNP / Cod fiscal to retrieve the SFS payable amount; the page presents terms/consent and “Caută IDNP / Cod fiscal”. Check the retrieved taxpayer, year and amount against the notice before the taxpayer authorises payment. Local property tax uses a different MPay service/key. Public MPay wealth entry.
6. Retain the result. Keep the notice, calculation, payment reference and receipt, and reconcile payment to the actual SFS account balance. A search result or payment instruction is not settlement evidence. Apply Code 129(8)'s working-day adjustment and record the actual due date before calculating a late charge. Code 129(8),287⁷; notice payment fields.

The approved Order 138/2016 notice remains the 2026 form. The register records its repeal by Order 123/2026 only from 1 January 2027; do not substitute the future form for 2026. Operative Order 138; dated repeal entry.

Penalties and interest

For an actual unpaid liability, Code 228 charges daily late interest from the day after the applicable deadline through payment inclusive, subject to its statutory exclusions. Use the pack's sourced 2026 late-charge benchmark, corrected due date and actual unpaid balance. Do not impose a return-filing fine because SFS-assessed wealth tax was not entered on an invented taxpayer return. Code 228,260,287⁶.

Cross-border points

The property must be in Moldova; living abroad does not remove the statutory individual-owner liability. Preserve registered ownership, taxpayer/representative fiscal identification, notice delivery and payment evidence. Do not add foreign property to the gates or promise a foreign tax credit without the relevant foreign law and treaty analysis. This calculation is distinct from local property tax, rental income and disposal gains. Code 287¹–287³.

Two worked examples that recompute

1. Aggregate property shares and tax the full base

Assume that at 1 November an individual owns a qualifying home worth MDL 2,600,000 with 90 m², and a documented half share of a qualifying holiday home worth MDL 2,000,000 with 80 m² in total, excluding land. The owner's aggregate value is MDL 3,600,000 and area 130 m². Both gates pass and tax is MDL 28,800 on the full base. Taxing only the MDL 120,000 above the gate would be wrong. Code 287²–287⁴; HG773.

name: Moldova wealth aggregate shares and full base
tolerance: 0.0001
inputs:
  home_value: 2600000
  home_area: 90
  holiday_value: 2000000
  holiday_area: 80
  share: 0.5
  salary: 17400
steps:
  threshold: salary * 200
  owner_value: home_value + holiday_value * share
  owner_area: home_area + holiday_area * share
  tax: owner_value * 0.008
  excess_only_wrong: (owner_value - threshold) * 0.008
expected:
  threshold: 3480000
  owner_value: 3600000
  owner_area: 130
  tax: 28800
  excess_only_wrong: 960

2. Equality and the two independent gates

Compare three hypothetical sole owners, excluding land: A owns MDL 3,480,000 / 120 m²; B owns MDL 4,000,000 / 119 m²; C owns MDL 3,479,999 / 150 m². A meets both inclusive boundaries and owes MDL 27,840. B fails area and C fails value, so neither has a taxable Title VI¹ object. The checks show the respective shortfalls and recompute A's tax. Code 287³(1),287⁴; HG773.

name: Moldova wealth inclusive threshold and failed gates
tolerance: 0.0001
inputs:
  salary: 17400
  a_value: 3480000
  a_area: 120
  b_area: 119
  c_value: 3479999
steps:
  value_gate: salary * 200
  a_value_margin: a_value - value_gate
  a_area_margin: a_area - 120
  a_tax: a_value * 0.008
  b_area_shortfall: 120 - b_area
  c_value_shortfall: value_gate - c_value
expected:
  value_gate: 3480000
  a_value_margin: 0
  a_area_margin: 0
  a_tax: 27840
  b_area_shortfall: 1
  c_value_shortfall: 1

Ask the client first

1. Which Moldovan residential properties, holiday homes and ownership shares were registered to you at the November snapshot?
2. What are the official building-only values, areas and classifications, and do any ownership or cadastral records need correction?
3. Is ownership fractional or undivided, and who is the agreed taxpayer for undivided property?
4. What notice and notification date, current assessment, prior debt/credit and payments appear on your SFS account?
5. Who has authority and the correct identifier to retrieve the notice, challenge an error and authorise payment?

Sources

Official source	Read scope	Read date
Fiscal Code 1163/1997, current consolidation	Full Title VI¹, articles 287¹–287⁷; selected administration 129,228,260,267–267³	2026-10-31
Government Decision 773/2025	Enacted 2026 forecast salary; retained original source and prior independent review reused	2026-10-30
MF Order 138/2016, actual notice, future repeal entry	Operative approval, full original DOC notice and rendered page; repeal effective 2027	2026-10-31
Government MPay wealth entry	Public service, identifier field, retrieval action and terms/consent; no personal record queried or payment made	2026-10-31

Not yet confirmed: taxpayer-specific cadastral corrections or dispute outcome; authenticated notice generation and MPay records/settlement for an actual taxpayer. These are case evidence, not a substitute for both statutory gates. Any operative law change after the read date needs a new source check. Independent review of this new method is pending; the country pack remains partial.