The assessment of tax residency is important for PIT purposes. According to Moldovan tax law, a person is considered a Moldovan resident if one of the following conditions is fulfilled:
- Has a permanent domicile address in Moldova, even if during the year one is abroad for study, medical, or business trip reasons (with some exceptions).
- Is physically present in Moldova for a period exceeding 183 days during a fiscal year.
As such, foreign citizens become Moldovan tax residents if they stay in Moldova for at least 183 days during the fiscal year (which corresponds to the calendar year).
Double tax treaties (DTTs) concluded by Moldova with other countries may affect the determination of tax residence in specific cases.