Europe · MDL
Moldova
Reviewed 2026-06-21
Top income tax
12%
Self-employed SS
Yes
VAT
20%
Capital gains
12%
Exit tax
No
Nomad visa
Yes
71
/ 100
Tax efficiency54
Ease to enter85
Ease to exit93
Cost of living87
Internet23
English60
Moldova taxes residents on worldwide income at a single flat 12% personal rate, with a matching 12% corporate rate and a 20% standard VAT. Solopreneurs in software and IT can route a Moldovan company through the Moldova IT Park, where a 7% turnover tax replaces income tax, payroll taxes, and social contributions through at least 2035. A digital nomad visa launched in September 2025 lets remote workers stay up to two years, and there is no wealth tax, no separate inheritance tax, no exit tax, and no CFC rules.
Personal income tax
Income tax structureFlat
Top income tax rate12%
Entry income tax rate12%
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate9%
Employer SS rate24%
Indirect & other taxes
VAT standard rate20%
Capital gains rate12%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate12%
WHT on dividends6%
CFC rulesNo
Incentives & special regimes
Special expat regimeYes
Expat regime nameMoldova IT Park (MITP) 7% single-tax regime for IT-sector residents
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$930
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index35.8
Internet speed106 Mbps
English proficiencyMedium
Civil liberties58
Sources
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.