Individual - Tax administration

Last reviewed - 17 January 2024

Taxable period

The taxable period for PIT purposes is considered the calendar year.

Tax returns

The annual PIT return has to be submitted by taxpayers (if the case) no later than 30 April of the year following the reporting one.

Foreign citizens obtaining income from Moldovan resident individuals are required to present the specific tax return no later than three days after ending their activity in Moldova.

Payment of tax

The due date for settlement of PIT obligations by individuals is 30 April of the year following the reporting year. The PIT payment is made in local currency. In addition, it is also possible to perform the PIT payment from abroad in a foreign currency if specific payment instructions are followed. Upon the taxpayer's specific request, the overpaid tax may be either refunded or credited against future liabilities under specific conditions provided by law.

Resident taxpayers who do not have debts to the state budget have the possibility to direct to non-commercial organisations with the status of a public utility 2% from the PIT amount.

Interest for late payment of individual income tax currently stands at 0.0740% per day of delay, calculated on the total tax due.