Country tax profile · 2026
Moldova corporate tax
How Moldova taxes corporate
The standard corporate profits tax in Moldova is 12%. 12% flat CIT. Small businesses without VAT registration may opt for a 4% tax on turnover; IT Park residents pay a 7%-of-revenue single tax in lieu of CIT/PIT/social.
Compiled by MyNomadWorld for Moldova and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Moldova's corporate tax compares
Moldova's corporate tax of 12% is the 154th highest of the 180 countries we track, against a global average of 21.2% and a Europe average of 17%.
Countries with a similar corporate tax
Macau (12%) · Palau (12%) · Ireland (12.5%) · Liechtenstein (12.5%) · Andorra (10%) · Bulgaria (10%)
Who is a tax resident of Moldova?
Resident if present in Moldova 183+ days in the tax (calendar) year, or has a permanent home / domicile in Moldova.
Related Moldova taxes
Moving to Moldova?
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See advisors →Moldova corporate tax FAQ
What is the corporate tax rate in Moldova?
The standard corporate profits tax in Moldova is 12%. 12% flat CIT. Small businesses without VAT registration may opt for a 4% tax on turnover; IT Park residents pay a 7%-of-revenue single tax in lieu of CIT/PIT/social.