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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: tax overview for Moldova (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Use this skill whenever asked about Moldova (Republic of Moldova) personal income tax for self-employed individuals and individuals. Trigger on phrases like "how much tax do I pay in Moldova", "impozit pe venit", "CET18", "Declaratia persoanei fizice", "flat 12% tax", "income tax return Moldova", "deductible expenses", "personal exemption / scutire personala", "CAS / BASS social insurance", "CNAM / CAM health insurance", "fixed annual contribution", "self-employed tax Moldova", "freelancer tax Moldova", "IT Park 7%", "independent retail 1%", or any question about filing or computing personal income tax for a resident individual or sole proprietor in Moldova. Also trigger when preparing or reviewing a CET18 return, computing the monthly payroll PIT base, or advising on social (CAS) and health (CNAM) contributions. This skill covers the flat 12% PIT, reduced 7% farming rate, final withholding rates (dividends, royalties, winnings), personal/dependent exemptions, employer/employee CAS and CNAM, fixed annual contributions for the self-employed, the CET18 return, penalties, and interaction with VAT and the IT Park regime. ALWAYS read this skill before touching any Moldova income tax work.