Moldova Capital Gains Tax
Detailed capital gains tax rates and rules for Moldova in 2026.
Capital GainsMDL
Capital gains are taxed at the flat 12% rate. Real estate held as a primary residence for 3+ years is exempt (one sale per 3 years).
Standard Rate
12%
Exemptions
- Sale of primary residence (one per 3 years) is exempt if owned for 3+ years
How Moldova Capital Gains compares
Moldova’s capital gains tax rate of 12% is the 111th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Europe’s regional average of 17.8%.
Moldova
12%
Europe average
17.8%
Global average
13.8%
