Moldova

Starting 1 January 2024, interest payments performed by banks and savings and loan associations, as well as issuers of corporate securities to Moldovan resident individuals, are subject to a 6% final withholding tax (WHT).

As of March 2024, banks, savings and loan associations, providers of participatory financing services, as well as issuers of debt securities and bonds will withhold 6% from interest paid to resident individuals.