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Moldova Corporate - Withholding taxes

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Residents

Resident legal entities making payments to individuals (other than salary payments) must withhold and pay WHT to the MTA at the following rates:

  • Preliminary WHT:
    • 7% preliminary withholding of payments made for the benefit of resident individuals, unless such payments are tax exempt.
    • 15% preliminary withholding from interests.

    The beneficiary deducts (i.e. recovers) the amount of preliminary WHT from annual income tax due.
     
  • Final WHT:
    • 10% final withholding of an individual's income derived from leasing, rent, and usufruct of movable and immovable property.
    • 6% final withholding of dividends paid out to individuals, except for dividends for the profits received between 2008 and 2011, for which the WHT rate is 15%.
    • 15% from the amount withdrawn from the share capital related to the increase arisen from the distribution of net profit and/or other sources identified as equity among shareholders (associates) throughout the 2010 to 2011 fiscal period, in accordance with the share capital venture quota.
    • 5% from payments performed for the benefit of individuals, other than individual entrepreneurs and farmers, on income obtained from supplying phytotechnical, horticultural, and zootechnical products, except natural milk.
    • 10% from payments performed for the benefit of individuals, other than individual entrepreneurs and farmers, on income obtained from supplying goods through consignments trade units.
    • 18% from winnings from promotional campaigns, on each win value exceeding the personal allowance (i.e. MDL 11,280).
    • 18% from gambling winnings, except winnings from lotteries and sport bets.

    The tax charged to residents under this paragraph is a final one and exempts the recipient of such income from including it into gross income, as well as from declaring it.

The following tax treatment applies to royalty payments to residents:

  • Practicing entrepreneurial activity: No WHT at source is applied.
  • Resident individuals: A final WHT of 12% is applied, without including such income in the gross income of individuals (except royalty income of individuals aged 60 and over in the field of literature and art).

Also, earnings from promotional campaigns are considered non-taxable income sources if the value of each does not exceed the personal allowance (MDL 11,280 in 2018). Earnings from lottery and sports betting are considered non-taxable, irrespective of the amount earned.

Non-residents

The following WHT rates apply upon payments to non-residents:

  • 6% for dividend payouts, except for dividends for the profits received between 2008 and 2011, for which the WHT rate is 15%.
  • 15% from the amount withdrawn from the share capital related to the increase arisen from the distribution of net profit and/or other sources identified as equity among shareholders (associates) throughout the 2010 to 2011 fiscal period, in accordance with the share capital venture quota.
  • 12% for other revenues.

Double tax treaties (DTTs)

The DTTs in force between Moldova and other countries may provide for more favourable tax rates than those provided by the local provisions. For their application, the foreign beneficiary of such income should provide the paying entity with its fiscal residency certificate before the payments are actually made. The Moldovan tax law expressly provides that the DTTs prevail over the national provisions. The only exception refers to the case where the domestic norms provide for more favourable tax rates (i.e. in such circumstances, the domestic ones shall apply).

Currently, Moldova has 48 operational DTTs, as outlined below:

Recipient WHT * (%)
Dividends Interest Royalties
Non-treaty 6/15 ** 12 12
Treaty:      
Albania 5/10 5 10
Armenia 5/15 10 10
Austria 5/15 5 5
Azerbaijan 8/15 10 10
Belarus 15 10 15
Belgium 15 15 0
Bosnia and Herzegovina 5/10 10 10
Bulgaria 5/15 10 10
Canada 5/15 10 10
China 5/10 10 10
Croatia 5/10 5 10
Cyprus 5/10 5 5
Czech Republic 5/15 5 10
Estonia 10 10 10
Finland 5/15 5 3/7
Germany 15 5 0
Greece 5/15 10 8
Hungary 5/15 10 0
Ireland 5/10 5 5
Israel 5/10 5 5
Italy 5/15 5 5
Japan 15 10 0/10
Kazakhstan 10/15 10 10
Kuwait 0/5 2 10
Kyrgyzstan 5/15 10 10
Latvia 10 10 10
Lithuania 10 10 10
Luxembourg 5/10 5 5
Macedonia 5/10 5 10
Malta 5 5 5
Montenegro 5/15 10 10
The Netherlands 0/5/15 5 2
Oman 5 5 10
Poland 5/15 10 10
Portugal 5/10 10 8
Romania 10 10 10/15
Russian Federation 10 0 10
Serbia 5/15 10 10
Slovakia 5/15 10 10
Slovenia 5/10 5 5
Spain 0/5/10 5 8
Switzerland 5/15 10 0
Tajikistan 5/10 5 10
Turkey 10/15 10 10
Turkmenistan 10 10 10
Ukraine 5/15 10 10
United Kingdom 0/5/10 0/5 5
Uzbekistan 5/15 10 15

* If multiple rates are listed, then the WHT rate to be applied is subject to fulfilment of specific criteria provided by the DTT.

** 15% on dividends referring to the profit earned incurred during the period 2008 to 2011.


Last Reviewed - 29 May 2018

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