Moldova Personal Income Tax
Detailed personal income tax rates and rules for Moldova in 2026.
Moldova applies a flat 12% income tax on personal income. A personal exemption of MDL 27,000 applies for individuals with annual income up to MDL 40,200, reducing the effective rate for lower earners. IT sector employees benefit from a reduced 7% tax regime on employment income.
| Income Range (MDL) | Tax Rate |
|---|---|
| L 0 – L 40K | 12% |
| L 40K+ | 12% |
Filing Deadline
April 25 of the following year
Residency Rule
An individual is a Moldovan tax resident if they have a permanent home in Moldova or are present for more than 183 days in a tax year. Residents are taxed on worldwide income.
Additional Notes
Moldova has EU candidate status and is reforming its tax system accordingly. The IT sector benefits from a 7% tax rate on employment income. Free economic zones offer additional incentives. Moldova is one of the most affordable countries in Europe for labor costs.
How Moldova Income Tax compares
Moldova’s top personal income tax rate of 12% is the 164th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Europe’s regional average of 32%.
