Introduction to
Moldova tax planning guide

Nestled in Eastern Europe, Moldova offers expats an exciting opportunity to experience life in a country that blends rich cultural heritage, scenic landscapes, and a welcoming community.


In this guide, we’ll walk you through everything you need to know about relocating to Moldova from a personal tax perspective, including tax residency, income tax, special tax regimes and tax return obligations. 



TaxPilot recommend that you organize your affairs in good time to get ahead and make the most of favorable tax treatment while making sure you’re meeting your tax return obligations.

TAX SYSTEM

HOW YOU’RE TAXED IN Moldova

Moldova follows a residence taxation model. If you are resident, you will pay tax worldwide incomes. If you are non-resident, you will pay tax on local incomes only.

Resident
Local Income
Foreign Income
Non-Resident
Local Income
Foreign Income
RESIDENCY

YOUR RESIDENT STATUS IN Moldova

You’ll be considered tax resident if you satisfy any of the following criteria:
Physical presence

if you spend more than 183 days in Moldova during the tax year.

Resident commune

if you are domiciled in Moldova.

HIGHEST RATE

INCOME TAX IN Moldova

Residents are subject to progressive tax rates and the highest rate of tax levied on employment income and self employment income is 12%.
Global comparison
56%
World highest
12
%
Moldova
0%
World lowest
OTHER TAXES

PERSONAL TAXES IN Moldova

Asset tax

Tax on property and share sales

Wealth tax

Tax on value of owned assets

Death tax

Tax on assets passed to heirs

Social tax

Tax to contribute to state welfare

 * It is recommended that you review your affairs and structure accordingly so that you do not end up creating an unexpected tax charge and paying more tax than necessary.
INTERNATIONAL TAX

DOUBLE TAXATION AGREEMENTS IN Moldova

If you receive incomes overseas while you are living in Moldova, you may find the source country, as a starting point, continues to tax the income which may cause double taxation unless you are using special tax regime.

Double taxation agreements can be used to mitigate double taxation and receive tax free income. As such, the more double taxation agreements a country has, the better, as agreements will ensure you’re not taxed twice and even better, ensure your income is tax free.  

At present, Moldovia has 50 double taxation agreements signed.

Global comparison
140
World highest
50
Moldova
0
World lowest
COMPLIANCE

TAX OBLIGATIONS IN Moldova

What is the deadline to file tax returns and settle tax liabilities?
The tax year starts on 1 January and ends on 31 December.
What is the deadline to file tax returns and settle tax liabilities?
The deadline to file your tax return and settle the tax liability is 30 April following the end of the tax year.
Do you need to make advance payments of tax?
No you will not be required to make advance payments of tax.