All four regimes · Codul Fiscal RM
Four Moldovan regimes. One effective rate.
Set your revenue, costs, headcount and what you intend to do with the profit. The tool checks eligibility for each regime and ranks them by tax owed.
Recommended
Lowest effective rate
Reinvested 0%
€0 tax · 0.0% of profit
All four regimes
Eligibility caveats
- Defaults shown; specific eligibility depends on your full fact pattern.
Methodology and statute
- Reinvested-profit SME regime (0%): Codul Fiscal art. 5411 et seq. Available to SMEs with annual revenue up to MDL 100M (~€5.1M) and no more than 249 employees, excluding certain activities (banking, insurance, trading regulated under specific titles, gambling, currency exchange). 12% standard CIT applies only to the portion distributed.
- MITP single tax (7%): Law 77/2016. 7% on gross turnover replacing CIT, employee PIT, social security, medical insurance, local taxes, real estate and road tax. Requires at least 70% of revenue from listed IT activities. Per-FTE floor of MDL 5,220/month for 2026.
- Simplified 4%: Codul Fiscal Title III. 4% on gross income, available to SMEs not registered for VAT with annual revenue under MDL 1.5M (~€77k). Excludes IT, importers and several regulated sectors.
- Standard CIT (12%): Codul Fiscal art. 15. 12% on net profit, plus 6% dividend withholding on distributions to natural persons.
- Indicative MDL/EUR ≈ 19.5. Use the BNM rate of the day for filings.
- Sliding excludes VAT, local fees and the per-FTE social/health charge on standard regime (the comparison focuses on the headline corporate and distribution tax).
What this does not do
- Indicative only. Not legal or tax advice. Your actual liability depends on contract structure, payroll mix, treaty positions, sectoral exclusions and filing choices we have not modelled. Talk to a senior advisor before deciding regime.
Disclaimer
Indicative figures based on Moldovan tax statute as currently in force. Not legal, tax, or investment advice. Eligibility for each regime depends on the full activity, revenue, headcount and ownership picture we have not modelled.
Verify the right regime
for your business.
A regime that looks best in the tool may be unavailable once we examine your full activity and ownership picture. Thirty minutes with a senior advisor settles it.