This article provides a concise overview of the corporate tax regime in Moldova as of 2025. All information below focuses specifically on tax rates, assessment rules, and available special regimes relevant for companies operating or considering operations in Moldova.
Overview of Corporate Income Tax in Moldova
Moldova has established a straightforward and transparent corporate income tax structure. The primary feature is a flat tax regime applied to corporate income, with a base rate and a few tailored regimes for specific company types. The tax is assessed on corporate profits in Moldovan leu (MDL).
Corporate Tax Rates and Regimes in 2025
The following table summarizes the core corporate tax rates and special regime options in Moldova for the current tax year:
| Regime / Company Type | Tax Rate (%) | Currency (MDL) | Notes / Special Conditions |
|---|---|---|---|
| Standard Corporate Income Tax | 12% | MDL | Applied to most resident and non-resident companies |
| Farming Enterprises | 7% | MDL | Lower flat rate for qualifying agricultural businesses (in place of the standard rate) |
| SMEs (Not VAT Registered) | 4% | MDL | Special optional regime for small and medium enterprises not registered as VAT payers that meet specific legal criteria |
Key Features of the Moldovan Corporate Tax Regime
- Flat Tax System: Moldova operates a flat corporate income tax regime for most entities, simplifying calculations and compliance.
- No Progressive Brackets: There are no incremental tax brackets. The applicable rate is set by company type or participation in a special regime.
- Incentives for Special Sectors: Notably, farming enterprises and qualifying SMEs benefit from reduced rates.
Assessment Basis and Applicability
Corporate income tax is assessed on the profits of companies that are either resident in Moldova or generate income sourced within Moldova. Profits are determined according to national accounting standards and subject to specific rules regarding income and allowable expenses.
Special Rates and Surtaxes
Moldova’s tax system does not impose additional corporate surtaxes beyond the standard and reduced rates outlined above. Instead, certain companies may voluntarily or obligatorily apply a special rate if qualifying requirements are met. For instance, small and medium enterprises that are not registered as VAT payers and fulfill specific conditions may elect to be taxed at 4%.
Quick Reference Table: Moldovan Corporate Tax at a Glance
| Company Type / Regime | Rate (%) | Currency (MDL) |
|---|---|---|
| Standard Companies | 12% | MDL |
| Farming Enterprises | 7% | MDL |
| SMEs (Not VAT Registered) | 4% (optional) | MDL |
Important Notes
- No minimum or maximum holding periods apply to these rates.
- Eligibility for reduced rates depends on officially defined criteria; companies must verify compliance with current rules.
- Regulations may be updated; reference official sources for confirmation.
Pro Tips for Navigating Moldovan Corporate Tax
- Carefully assess if your business structure qualifies for special regimes, such as the 4% SME rate, as this can substantially reduce tax burden.
- Agricultural businesses should ensure complete documentation to access the 7% rate, as sector-specific rules may be subject to strict compliance checks.
- Establish clear financial records and adhere to Moldovan accounting standards to optimize your corporate tax position and avoid disputes.
- If expanding activities or changing company structure, consult with local experts to confirm ongoing eligibility for favorable rates.
Official Resource
For the most current and detailed regulatory information, visit the official Moldovan government portal: https://www.gov.md
Moldova’s corporate tax regime in 2025 is notable for its simple flat-rate structure and targeted relief for agriculture and non-VAT SME sectors. The absence of progressive brackets makes tax planning more predictable. Whether operating as a standard entity or targeting a reduced rate, businesses should review their compliance with applicable criteria and leverage official guidance for optimal results.