Moldova tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Moldova tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 4 November 2026. Profile last reviewed 22 October 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Moldova | 19.92% | 6%† | 6%† | 6%* | 12%* | 6% |
* Provisional — not yet verified by the Sovereign engine. interest, rent: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Moldova profile carries an accepted source for it.
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Reviewer's notes: what is still open on this profile
- The 9% salary health contribution is not a universal self-employed premium. Fixed-premium category and charging scope are required.
- Eligible dependent/increased personal exemptions require classification, not an unqualified dependent count.
- Payer/source, final withholding versus ordinary income and exemption allocation require separate assessed categories; the salary-only exemption cannot be extended to these pools.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Moldova?
The top rate on a salary is 19.92%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 12%.
How are capital gains taxed in Moldova?
The top rate on a long-term capital gain is 6%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Moldova?
The top rate is 6% on dividends and 6% (provisional) on interest. A provisional figure is from a PwC summary read on 10 November 2026, not computed by the engine. Rental income is taxed at up to 12% (provisional).
How is crypto taxed in Moldova?
Moldova taxes a gain on crypto assets as a capital gain, at up to 6%.
Does Moldova tax foreign income?
Yes. Moldova taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Moldova have a wealth tax?
No. Moldova has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Moldova have an exit tax for individuals?
No. In our model Moldova does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Moldova have?
Our profiles list one regime: Moldova IT Park (MITP). It has its own conditions.
When do you become tax resident in Moldova?
The Moldova day test (183 days in the fiscal year or permanent domicile, subject to statutory exceptions): 183 days in the calendar year; permanent domicile is another route. Confirm any Tax Code article 5(6) nonresident exception before applying a day or domicile route. Permanent domicile can continue during treatment, rest, study or travel abroad, and for Moldovan state officials abroad. Certificate rules can count some linked work absences; their effect on ordinary Code residence needs review. Treaty residence also needs separate review.
Residence decides whether Moldova taxes you on these rates. See the Moldova day-count test and count your own days.
Sources
The Moldova profile cites 8 sources for these rules, 8 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- MITP Resident Guide, pages 23-24 · official, retrieved 2026-11-03
- Generalized tax practice question 29.1.1.25 · official, retrieved 2026-11-03
- Tax Code: property wealth tax · official, retrieved 2026-11-03
- CET18 filing guidance: personal exemption · official, retrieved 2026-11-03
- Tax Code article 33(1¹) amendment history · official, retrieved 2026-11-03
- Current Tax Code art 35²(1): health premium deduction (official indexed text; former 36(6) answer archived 2024-03-28) · official, retrieved 2026-11-03
- MF Order 150/2018 annex 2 paras 21–26,67; OMF93/2025 consolidation (official indexed text; full PDF access failed) · official, retrieved 2026-11-03
- Law 247/2026, Gazette 543-544, printed 17 and 33: enacted 1 January 2027 ordinary exemption only · official, retrieved 2026-11-03
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Moldova with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Moldova side by side with other countries, see every country or try the live demo.
Other countries in Eastern Europe: Montenegro, North Macedonia, Poland, Romania, Serbia, Russian Federation.