Europe
Moldova tax rates 2026
Flat 12% personal and corporate tax, 20% VAT, and a 7%-of-turnover regime for IT Park residents.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 12%Flat 12% on personal income. |
|---|---|
| Corporate income | 12% |
| Capital gains | 12% on 50% of the gain (effective ~6%) |
| VAT / TVA | 20% |
| Dividends (WHT) | 6% |
| Interest (WHT) | 12% |
| Royalties (WHT) | 12% |
| Social security (employee) | 9% (health) |
| Social security (employer) | 24% for social contributions. |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | Real estate tax runs 0.05-0.4% of the property's value. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
A special regime for new arrivals
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. This is state-guaranteed through 31 December 2035, with the park's operational term extended to 2037.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Moldova
The residency and citizenship routes that lead here, weighed against the tax picture above.