Eurasia & Balkans · Eastern Europe

Moldova

The strongest passport in this group and the only live EU accession track with real 2026 momentum — undermined by a naturalisation clock that is fifteen years in practice, not ten.

Last verified July 2026119 visa-free destinations

Tax position

Income tax (top)
12% flat
Capital gains
included in income at 12%
Wealth tax
none
Inheritance tax
none
Special regime
Moldova IT Park: 7% of operating revenue replacing corporate tax, payroll PIT, social and medical contributions and several local taxes; employees of certified residents pay 0% PIT. State-guaranteed through 31 December 2035, with the park's operational term extended to 2037
Territorial
No — worldwide income taxed
CFC rules
No
Exit tax
No
CRS
Participating

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