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Moldova
Individual - Taxes on personal income
Last reviewed - 09 July 2024Moldovan residents (both Moldovan citizens and foreigners) are subject to taxation for their income received during the fiscal period from any sources within the Republic of Moldova, as well as from sources outside the country for their work activity effectively performed in the Republic of Moldova (except income that is expressly tax exempt under the Moldovan law).
Moldovan citizens receiving investment and financial income from sources outside Moldova are also subject to tax on this income in Moldova.
At the same time, individuals qualifying as non-residents for Moldovan personal income tax (PIT) purposes are subject to Moldovan tax for the income derived from Moldovan sources (e.g. income received from property located in Moldova, remuneration for activity performed in Moldova, interest and royalties received from Moldovan legal entities).
Personal income tax rates
The Tax Code provides the following PIT rates for 2024:
| Type of income | Rate |
| For residents (standard taxation): | |
| Income from employment, including benefits in kind and from professional or entrepreneurial activity | 12% from the total taxable income |
| Capital gains | 12% from the total taxable income |
| Other taxable income | 12% from the total taxable income |
| Individual entrepreneurs | 12% from the total taxable income |
| Income for farming enterprises | 7% |
| For residents (final taxation): | |
| Dividends, except for 2008 to 2011 profit distribution | 6% |
| Dividends related to 2008 to 2011 profit distribution | 15% |
| Income from the withdrawn amount from the share equity related to previously increased share equity upon distribution of the net profit and/or other sources recorded in the owners’ equity between shareholders (associates) according the participation share in the equity for the fiscal period 2010/11. | 15% |
| Gains from promotional campaigns | 12% for the amount exceeding 27,000 Moldovan lei (MDL) for each gain |
| Gambling revenues | 18% |
| Winnings from lotteries and sport bets | 18% for the amount exceeding 1% of the personal allowance (i.e. MDL 270) for each win |
| Royalty paid to individuals | 12% |
| Income from performance of independent activities in retail sales (except excisable goods) | 1%, but not less than MDL 3,000 per calendar year |
| Income from supply of phytotechnical, horticultural, and zootechnical products | 6% |
| Money donated by legal entities to individuals who do not perform business activity | 6% |
| Interest income and/or 50% of capital gains from state securities | 12% |
| For non-residents: | |
| Income from employment, including benefits in kind | 12% |
| Dividends, except for 2008 to 2011 profit distribution | 6% |
| Dividends related to 2008 to 2011 profit distribution | 15% |
| Income from the withdrawn amount from the share equity related to previously increased share equity upon distribution of the net profit and/or other sources recorded in the owners’ equity between shareholders (associates) according to the participation share in the equity for the fiscal period 2010/11 | 15% |
| Other types of income | 12% |
Resident individuals and Moldovan citizens who record a difference of more than 100 national average monthly salaries for the period under inspection between the estimated taxable income and the taxable income declared are subject to indirect estimation methods.
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Senior Manager, Tax and Legal Services, PwC Moldova
+373 799 810 10 / +40 722 616 668