Moldova
Eastern Europe · MD · 50 treaties
What are the main tax rates in Moldova?
Moldova has a 12% personal income tax top rate, a 12% corporate tax rate, and a 20% standard VAT rate.
Tax profile
| Corporate income tax | 12% |
| Withholding — dividends | 6% |
| Withholding — interest | 12% |
| Withholding — royalties | 12% |
| VAT / GST (standard) | 20% |
| Personal income (top rate) | 12% |
| Capital gains | 12% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in Moldova?
- You can become a tax resident in Moldova after spending 183 days in the country.
- Does Moldova tax cryptocurrency?
- Yes, cryptocurrency is taxed as income in Moldova, with a headline rate of 12%.
- What is the dividend withholding tax rate in Moldova?
- The dividend withholding tax rate in Moldova is 6%.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- has a permanent residence / domicile in Moldova (permanent domicile address in Moldova)
- physically present in Moldova for more than 183 days during the fiscal (calendar) year
Domicile / deemed-domicile
Stopping tax residency is relatively straightforward once a person no longer has a permanent domicile in Moldova and does not exceed 183 days, but maintaining a Moldovan domicile (permanent residence) can keep them resident even while abroad.
Source: State Tax Service of the Republic of Moldova via OECD
Tax treaty network (54)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 10% | 5% | 10% |
| Armenia | 15% | 10% | 10% |
| Austria | 15% | 5% | 5% |
| Azerbaijan | 15% | 10% | 10% |
| Belgium | 15% | 15% | 0% |
| Bulgaria | 15% | 10% | 10% |
| Belarus | 15% | 10% | 15% |
| Canada | 15% | 10% | 10% |
| Switzerland | 15% | 10% | 0% |
| China | 10% | 10% | 10% |
| Cyprus | 10% | 5% | 5% |
| Czechia | 15% | 5% | 10% |
| Germany | 15% | 5% | 0% |
| Denmark | — | — | — |
| Estonia | 10% | 10% | 10% |
| Spain | 10% | 5% | 8% |
| Finland | 15% | 5% | 7% |
| France | 10% | 5% | 6% |
| United Kingdom | 10% | 5% | 5% |
| Greece | 15% | 10% | 8% |
| Hungary | 15% | 10% | 0% |
| Ireland | 10% | 5% | 5% |
| Israel | 10% | 5% | 5% |
| Italy | 15% | 5% | 5% |
| Japan | 15% | 10% | 10% |
| Kazakhstan | 15% | 10% | 10% |
| Kyrgyzstan | 15% | 10% | 10% |
| Latvia | 10% | 10% | 10% |
| Lithuania | 10% | 10% | 10% |
| Luxembourg | 10% | 5% | 5% |
| North Macedonia | 10% | 5% | 10% |
| Malta | 5% | 5% | 5% |
| Montenegro | 15% | 10% | 10% |
| Netherlands | 15% | 5% | 2% |
| Norway | — | — | — |
| Poland | 15% | 10% | 10% |
| Portugal | 10% | 10% | 8% |
| Romania | 10% | 10% | 15% |
| Republic of Serbia | 15% | 10% | 10% |
| Russia | 10% | 0% | 10% |
| Slovakia | 15% | 10% | 10% |
| Slovenia | 10% | 5% | 5% |
| Sweden | — | — | — |
| Tajikistan | 10% | 5% | 10% |
| Turkey | 15% | 10% | 10% |
| Ukraine | 15% | 10% | 10% |
| Uzbekistan | 15% | 10% | 15% |
| Bosnia and Herzegovina | 10% | 10% | 10% |
| Croatia | 10% | 5% | 10% |
| Georgia | 5% | 5% | 5% |
| Kuwait | 5% | 2% | 10% |
| Oman | 5% | 5% | 10% |
| Turkmenistan | 10% | 10% | 10% |
| United Arab Emirates | 5% | 6% | 6% |