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Tax authorities

Ministry of Finance
Str Cosmonautilor 7, mum. 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 8 2011) 

• Withholding tax on dividends applies to dividends paid to nonresidents and to resident individuals.
• Interest on deposits and securities of individuals is not taxable until 2015. Interest on bank deposits or corporative bonds of legal entities is not taxable until 2015, if the deposits are made for a period of more than three years or if the bonds are issued for a period of more than three years. Interest on state securities is not taxable until January 1 2015.
• Resident recipients of interest and royalties include such payments in taxable income, which is subject to corporate income tax at the standard rate of 0%.
• Withholding tax on royalties applies to payments to nonresidents and to resident individuals.
• The 15% withholding tax rate on services applies to services rendered by nonresidents. The 10% rate applies to rent paid to individuals, except for rent paid for agricultural land, and to amounts paid to individuals with respect to advertising campaigns. The 5% rate applies to certain payments made to resident individuals.
• The withholding tax on insurance premiums applies to insurance premiums paid to nonresidents.
• The 18% withholding tax rate on winnings from gambling applies to winnings from gambling paid to residents, and the 15% rate applies to winnings from gambling paid to nonresidents.
• The withholding tax on nondeductible payments applies to monetary and nonmonetary payments that are not deductible for corporate income tax purposes to nonresident legal entities and individuals. The 15% rate also applies to donations made to resident individuals that are not deductible for corporate income tax purposes.

Source: Ernst & Young