MD · Europe · MDL
Moldova
Tax rates
Income Tax
12%
Top statutory rate
Source: PWC Worldwide Tax Summaries — Moldova (Individual, Taxes on personal income) · as of 2026-06-24Corporate Tax
12%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
20%
Standard rate
Source: PWC Worldwide Tax Summaries — Moldova (Corporate, Other taxes) · as of 2026-06-24Capital Gains Tax
12%
Source: PwC Worldwide Tax Summaries — Moldova (Individual, Taxes on personal income) · as of 2026-06-24Crypto Tax
12%
Wealth Tax
0%
Not levied
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Moldova using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
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Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| MDL 0 | 12% |
Moldova taxes resident individuals' employment, professional, and entrepreneurial income at a flat rate of 12% of taxable income. Other income categories carry separate final-taxation rates under the same Tax Code, such as 18% on gambling revenue and generally 6% on dividends.
VAT
In practice
- Filing
As of March 2026, registration as a VAT payer becomes mandatory once a company's total turnover within the last 12 consecutive months reaches MDL 1.7 million; voluntary registration is also available. VAT liabilities must be declared and settled monthly, by the 25th day of the month following the reporting period.
Source: PWC Worldwide Tax Summaries — Moldova (Corporate, Other taxes) · as of 2026-06-24
Capital Gains Tax
Moldova taxes individual capital gains as ordinary income under its flat 12% personal income tax rate, applied to total taxable income.
In practice
- Exemptions
Capital gains on the sale of a taxpayer's permanent abode are non-taxable when the property was owned and was the taxpayer's domicile for at least three years before the sale; gains on a vehicle held at least three years (other than a historically or ethnographically significant vintage vehicle) are not recognized for tax purposes; and capital gains or interest from state securities or bonds issued by local public administration authorities are tax-exempt.
Source: PwC Worldwide Tax Summaries — Moldova (Individual, Income determination) · as of 2026-06-24
Crypto Tax
Moldova's State Tax Service treats cryptocurrency held by an individual outside business activity as a capital asset under the Tax Code. On disposal, 50% of the net capital gain for the fiscal year is included in taxable income and taxed at the flat 12% personal income tax rate that applies to capital gains generally.
Wealth Tax
No general net wealth tax is levied on individuals in Moldova. Moldova does levy an annual 0.8% 'wealth tax' (impozitul pe avere), but per PWC it applies only to residential real estate valued above roughly 200 average monthly salaries (excluding land), with a minimum combined area of 120 sqm — a real-estate-only levy, not a tax on total net worth, so it does not qualify as a net wealth tax under this site's definition.