The fiscal system

By its nature, the fiscal system of the Republic of Moldova is progressive. There are two types of taxes and duties levied depending on the institutions responsible for their collection and administration: general state (central) taxes and duties and local taxes and duties.

General state taxes and fees:

  • income tax is 12% for legal entities and 12% for individuals (in the case of legal entities, this tax can be lower if we consider a farmer – 7%, a resident of the Free Economic Zone – 6% or a resident of the Giurgiulești International Port – 3%)
  • the value added tax is different: the standard rate is 20%, but for HORECA it is 12%, for pharmaceutical and agri-food products it is 8%, for natural gas 6%, and for international transport 0%
  • excise duties vary between 0.5% and 5%, depending on the tariff position of a given product
  • customs duty can reach 30%, although there are a lot of exemptions and preferences
  • road service, which depends on engine capacity or vehicle weight
  • wealth tax, which includes payments for land and real estate, is 0.8% of the taxable base
  • dividends amount to 6%.

Other important payments are:

  • social insurance contributions – 24% for legal entities
  • health insurance – 9% for individuals

By characteristics and form there are direct and indirect taxes and duties.
The State Tax Service and the Customs Service are the institutions responsible for collecting taxes and fees at the central level.

The most common taxes applicable to the activity of entrepreneurs are:

  • The real estate tax, which is owed by taxpayers depending on the value of the property, being set by the local authorities within the limits of:

For apartments and houses – from 0.05% to 0.4%;
For agricultural land – from 0.1% to 0.3%;
For commercial buildings – 0.3%.

  • The land development fee, which can be a maximum of 200 MDL per employee/year;
  • Tax for commercial and/or service establishments (set by each territorial administration individually, in Chisinau being set from 450 lei to 100,000 MDL).


The tax system implemented is friendly and stimulating for resident companies, which provides tax and customs incentives for foreign investors. Apart from regulations generally valid for all businesses, in special areas such as industrial parks or free economic zones, there are preferential conditions for trade and production, which offer even more opportunities for business.

A large number of tariff positions are advantageous for imports (raw materials, for example) and exports (finished products). A number of fiscal and administrative incentives are offered to investors. General incentives include taxable income deductions for transport (35 lei per employee), food (45 lei per employee) and staff training. Employers can also offer meal vouchers, which allow them to save between 35 lei and 55 lei per day.