0% reinvested SME, vs standard 12% + 6%
Drag the sliders. Watch it compound.
Over five or seven years the 0% rate on retained profit stops looking like a slogan. Pick a scenario, slide the dials.
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Capital after horizon
€0
After final dividend extraction.
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Year-by-year ending capital
Totals at horizon
A: total tax paid€0
A: ending retained capital€0
B: total tax paid€0
B: ending retained capital€0
Methodology and assumptions
- Scenario A. 0% reinvested-profit SME regime. Distributions of net profit attract 12% CIT plus 6% WHT, an effective ~17.28% on the gross distributed amount. Retained share grows untaxed at the corporate level until distributed.
- Scenario B. Standard regime. 12% CIT applies to all profit each year; 6% WHT applies to the distributed share. Retained share grows at the assumed annual rate.
- Final extraction: at the horizon, all retained capital is distributed in a single year. In Scenario A: 12% CIT plus 6% WHT on the full retained pool. In Scenario B: only the 6% WHT applies on extraction.
- Eligibility: turnover under MDL 100M, fewer than 250 staff, not in trade (NACE G), finance, insurance, FEZ or MITP.
- Statute: Codul Fiscal al RM (Law 1163/1997).
Disclaimer
Indicative figures based on Moldovan tax statute as currently in force. Not legal, tax, or investment advice. Real-world outcomes depend on growth volatility, distribution timing, and regulatory eligibility we have not modelled.
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