Free Economic Zones · Law 440/2001
Slide your investment. See the FEZ payback.
Reduced corporate tax on export profit, customs exemptions, VAT zero-rating. Real for export-oriented manufacturing and agro-processing. For IT services and pure trading, the structural fit is poor.
Pick a starting scenario
Annual benefit vs standard SRL
€0
CIT saving plus VAT recovered on exports
Show breakdown
CIT exposure (annual)
VAT and customs
Payback
Methodology and assumptions
- Statutory framework: Law 440/2001 on Free Economic Zones plus implementing regulations of each zone administration.
- FEZ residents typically pay a reduced CIT on income from export activity (commonly half the standard rate, 6% in place of 12%) and the standard rate on domestic-market activity. Specific tax holidays for new investments above defined thresholds vary by zone.
- VAT: supplies into and from a FEZ qualify for zero-rated VAT under Title III of the Codul Fiscal. Input VAT is recoverable.
- Customs: goods imported for use in production within the zone are exempt from customs duties.
- Exclusions: pure IT services, financial services, and trade-only operations typically fall outside the eligible activity list. The MITP regime is usually the correct destination for IT.
- Payback estimate: capital expenditure divided by annual benefit (CIT saving plus VAT recovered). Excludes ongoing zone fees and operational costs.
- Figures are directional. We verify the exact tax-holiday pattern at the time of structuring.
Disclaimer
Indicative figures based on Moldovan tax statute as currently in force. Not legal, tax, or investment advice. The exact tax-holiday pattern is FEZ-specific and tied to each zone's activity list. Talk to us before committing capital expenditure.
Considering a Moldovan FEZ?
The activity list is the gating question.
Thirty minutes. We confirm whether your activity qualifies, identify the right zone for your industry, and estimate the after-tax position with the actual zone administration.