Moldova
Moldova: 3 company types, its taxes, banking and business environment.
Forming a company
Company types in Moldova
The 3 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names Moldova. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Moldova.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Moldova: where to register, file and check.
Blocs and agreements
The trade arrangements Moldova belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
- EU Deep and Comprehensive Free Trade Areas (Ukraine; Moldova; Georgia)
- Free trade area · since September 2014
Covers goods, services, establishment, capital, investment, public procurement.
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It formally entered into force on 1 September 2017 following ratification by all EU Member States. The DCFTA has provisionally applied since 1 January 2016.
- Central European Free Trade Agreement (CEFTA 2006)
- Free trade area · since 26 July 2007
Covers goods, investment, public procurement.
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The Parties agree that in the event of any eligible Party becoming a member of the European Union, that Party will withdraw from this Agreement.
- Eurasian Economic Union
- Observer
The EAEU home page timeline lists "Granting the EAEU observer country status to the Republic of Moldova" with no date in the text read.
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The observer status within the Union shall not entitle any state to participate in decision-making process conducted by Bodies of the Union.
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- Not in our records
- Distributions
- Not in our records
- Audit
- Not in our records
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- Not in our records
VAT
The tax on what the company sells in Moldova, and when it must register, as the tax authority states it.
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for Moldova.
Tax calendar
When the main returns and payments fall due in Moldova, tax year 2026, as the tax authority states it.
- Corporate tax return
- 25 March · each year
Under Fiscal Code art. 83(4), the income tax return is filed with the tax authority not later than the 25th of the third month after the end of the fiscal period, i.e. 25 March of the year following the fiscal year.
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declaraţia cu privire la impozitul pe venit se prezintă organului fiscal nu mai tîrziu de 25 martie a anului următor anului fiscal de gestiune.
- Corporate tax, final payment
- 25 March · each year
The annual income tax is declared and settled on the return filed by 25 March of the year following the fiscal year; during the year the taxpayer pays quarterly instalments of one quarter of the liability.
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declaraţia cu privire la impozitul pe venit se prezintă organului fiscal nu mai tîrziu de 25 martie a anului următor anului fiscal de gestiune.
- Corporate tax, instalments
- Set each year by decree · each quarter
Under Fiscal Code art. 84(1) the taxpayer pays, not later than 25 March, 25 June, 25 September and 25 December of the fiscal year, equal amounts of one quarter of the tax liability for the year (or of the previous year's tax).
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agenții economici sunt obligați să achite, nu mai târziu de 25 martie, 25 iunie, 25 septembrie și 25 decembrie ale anului fiscal, sume egale cu 1/4
- Personal income-tax return
- 25 March · each year
The resident individual's income tax return is filed not later than the 25th of the third month after the end of the fiscal period, i.e. 25 March of the following year.
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declaraţia cu privire la impozitul pe venit se prezintă organului fiscal nu mai tîrziu de 25 martie a anului următor anului fiscal de gestiune.
- Personal income tax, final payment
- 25 March · each year
The individual income tax is declared and settled on the return filed by 25 March of the year following the fiscal year.
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declaraţia cu privire la impozitul pe venit se prezintă organului fiscal nu mai tîrziu de 25 martie a anului următor anului fiscal de gestiune.
- Personal income tax, instalments
- Set each year by decree · each quarter
The quarterly instalment rule of Fiscal Code art. 84(1) applies to entrepreneurs: payments not later than 25 March, 25 June, 25 September and 25 December of the fiscal year, each of one quarter of the liability.
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agenții economici sunt obligați să achite, nu mai târziu de 25 martie, 25 iunie, 25 septembrie și 25 decembrie ale anului fiscal, sume egale cu 1/4
- VAT return
- Day 25 of the following month · each month
The VAT purchase and sales registers must be drawn up not later than the 25th of the month following the VAT tax period, and the VAT declaration is built on those registers, so the declaration is due by the same date. The SFS publishes the deadline as the 25th of the month following the tax period.
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Registrele de evidență a procurării și livrării de mărfuri, servicii trebuie întocmite nu mai târziu de data de 25 a lunii care urmează după încheierea perioadei fiscale privind TVA.
- Payroll withholding
- Day 25 of the following month · each month
Under Fiscal Code art. 92, the tax withheld is paid to the budget by the person who withheld it not later than the 25th of the month following the month of the payments, and the monthly return on the withheld tax and compulsory health-insurance contributions is filed by the same date.
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impozitul reținut conform art. 88-91 se achită la buget de către persoana care a efectuat reținerea pînă la data de 25 a lunii următoare lunii în care au fost efectuate plățile.
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Moldova yet.
Economy and trade
What it exports
Goods Moldova exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Moldova’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors HS 8544 | 14.2% | 11.9% | 12.6% | US$540 m |
| Sunflower seeds, whether or not broken HS 1206 | 9.9% | 3.0% | 7.4% | US$317 m |
| Wheat and meslin HS 1001 | 2.6% | 5.4% | 6.0% | US$256 m |
| Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 HS 2204 | 2.3% | 2.9% | 3.4% | US$147 m |
| Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel HS 7213 | 3.1% | 1.8% | 3.2% | US$139 m |
| Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils HS 2710 | under 0.05% | 8.5% | 3.1% | US$134 m |
| Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified HS 1512 | 7.2% | 6.8% | 2.9% | US$123 m |
| Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 6204 HS 6202 | 2.0% | 1.7% | 2.4% | US$102 m |
| Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter HS 2009 | 1.5% | 1.5% | 2.3% | US$97 m |
| Maize (corn) HS 1005 | 8.2% | 3.6% | 2.1% | US$92 m |
Total goods exports, 2024: US$4.3 bn. The ten largest headings are shown.