Moldova

Market overview Printer-friendly version

Tax authorities

Ministry of Finance
Str Cosmonautilor 7, mun. Chisinau MD-2005
Tel: +373 22 22 66 29
Fax: +373 22 2400 55
Email: cancelaria@minfin.moldova.md
Website: www.minfin.md

Tax rates at a glance

(As of September 2012)

Corporate income tax rate	0%
Capital gains tax rate	0%
Branch profits tax rate	0%

Withholding Tax
Dividends	15%
Interest
Payments to Residents	0%
Payments to Nonresidents	15%
Royalties	15%
Services	5%/10%/15%
Insurance Premiums	15%
Winnings from Gambling	15%/18%
Non-deductible Payments	15%
Branch Remittance Tax	0%

Net operating losses (years)
Carryback	0
Carryforward