World Tax - Home
The comprehensive guide to the world's leading tax firms

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

See also

Moldova
Central and Eastern Europe

Firm contact details