Moldova
Eastern Europe · MD · 50 treaties
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 |
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 (47)
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 | — | 5% | — |
| Armenia | — | — | — |
| Austria | — | — | — |
| Azerbaijan | — | — | — |
| Belgium | 15% | 15% | 0% |
| Bulgaria | — | — | — |
| Belarus | — | — | — |
| Canada | — | — | — |
| Switzerland | — | — | — |
| China | — | — | — |
| Cyprus | — | — | — |
| Czechia | — | — | — |
| Germany | — | — | — |
| Denmark | — | — | — |
| Estonia | — | — | — |
| Spain | — | — | — |
| Finland | — | — | — |
| France | — | — | — |
| United Kingdom | — | 5% | — |
| Greece | — | — | — |
| Hungary | — | — | — |
| Ireland | — | 5% | — |
| Israel | — | — | — |
| Italy | — | — | — |
| Japan | — | — | — |
| Kazakhstan | — | — | — |
| Kyrgyzstan | — | — | — |
| Latvia | — | — | — |
| Lithuania | — | — | — |
| Luxembourg | — | — | — |
| North Macedonia | — | — | — |
| Malta | — | — | — |
| Montenegro | — | — | — |
| Netherlands | — | — | — |
| Norway | — | — | — |
| Poland | — | — | — |
| Portugal | — | — | — |
| Romania | — | — | — |
| Republic of Serbia | — | — | — |
| Russia | — | — | — |
| Slovakia | — | — | — |
| Slovenia | — | — | — |
| Sweden | — | — | — |
| Tajikistan | — | — | — |
| Turkey | — | — | — |
| Ukraine | — | — | — |
| Uzbekistan | — | — | — |