Moldova Corporate Income Tax
Detailed corporate income tax rates and rules for Moldova in 2026.
Corporate TaxMDL
Moldova levies corporate income tax at 12%. Agricultural enterprises pay 7%. Free economic zone residents may benefit from reduced rates. Small businesses can use a 4% revenue-based simplified system.
Standard Rate
12%
Additional Notes
Tax losses can be carried forward for 5 years. Moldova has transfer pricing rules and is developing anti-avoidance provisions as part of EU accession preparations.
How Moldova Corporate Tax compares
Moldova’s corporate tax rate of 12% is the 178th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Europe’s regional average of 19%.
Moldova
12%
Europe average
19%
Global average
22.2%
