Resident companies generally must calculate their taxable base for CIT purposes on their worldwide income. Permanent establishments (PEs), unlike resident companies, are only required to calculate their taxable base for CIT purposes on income sourced in Moldova.
The CIT rate is 12%. If the Moldovan Tax Authority (MTA), applying indirect methods, re-assesses the income amount compared to the declared gross income, a 15% CIT rate may be applied to the excess amount.
Individual entrepreneurs are subject to a 12% CIT rate on their total income.
Farming enterprises are subject to a 7% CIT rate.
Small and medium companies that are not registered as VAT payers and correspond to specific criteria may opt for a special CIT regime of 4% on their aggregated income determined for accounting purposes, except for certain types of income (e.g. subsidies, dividends, exchange rate differences).
Local income taxes
There is no separate CIT at the local level. CIT is distributed between the national state budget and local budgets depending on the establishment of the entity and its subdivisions in accordance with the existing rules.