Page 39 - CEE Tax Guide 2025

Personal income tax /
VAT options in Moldova Applicable / limits
Social security system
Distance selling
Call-off stock No Flat rate tax
Flat Rate: A uniform 12% tax is applied to the total
VAT group registration No
taxable income for both residents and non-residents.
Cash accounting – yearly No taxsummaries.pwc.com
amount in EUR (approx.)
Annual Personal Exemption: Taxpayers are entitled
Import VAT deferment AEO, tax on goods is paid no later
than when custom clearance to an annual personal exemption of MDL 29,700.
is performed. Dependent Exemption: An additional exemption
Local reverse charge Sale of collaterals and property of MDL 9,900 per year is available for
of bankrupt entities. each dependent.
Option for taxation Dividends: Subject to a 6% tax rate.

letting of real estate Land and residential Gambling Revenues: Taxed at 18%.
premises are exempt. Income from Farming Enterprises: Subject
supply of used real estate VAT is not calculated for to a 7% tax rate.
individuals on real estate
transactions. Social Security Contribution (SSC):
VAT registration MDL 1,200,000 Employer Contribution: A flat rate of 24%
threshold (approx. EUR 58,500). is applicable to the gross salary of employees.
Application to Meal Vouchers: The 24% SSC rate
6% temporarily for the HORECA sector until is also applicable to the value of meal vouchers
June 30, 2025. provided to employees.

VAT-Exempt Activities: Health Insurance Contribution (HIC):
Medical, financial, insurance, educational services, Employee Contribution: Employees are required
and real estate sales. to contribute 9% of their gross salary towards health
insurance. This contribution is deducted directly
VAT Refunds and Deductions: from the employee’s salary.
Input VAT is deductible for taxable activities.
Exports are subject to 0% VAT with full input Minimum Monthly Gross Wage:
VAT recovery. Effective January 1, 2025, the minimum monthly
gross wage in the real sector has been set
Reverse Charge: at MDL 5,500.
Applies to services from non-residents.
Excise and environmental tax.

Wage related taxes in Moldova Minimum wage Average wage in private sector
Exchange rate MDL/EUR 19.16 in EUR in MDL in EUR in MDL

287 5,500 823 15,767
Total wage cost 356 124,00% 1,020 124.00%
The employer’s social security contribution 69 24.00% 197 24.00%
Gross salary 287 100.00% 823 100.00%
Personal income tax 34 12.00% 99 12.00%
The employee’s social security contribution 26 9.00% 74 9.00%
Net salary 227 79.00% 650 79.00%

Iuri Cicibaba
Managing Partner
Phone: +373 69 325 938
E-mail: icicibaba@taxaco.biz

Central and Eastern European tax guide 2025 Forvis Mazars 39