During January-September 2025, 23,628 real estate leases were registered, a 21.9% increase over the comparable period in 2024.
As a result of voluntary control and informing activities, 1,374 individuals renting out immovable property were identified during this period.
Accruals from additional payments to the budget consisted of: basic payments in the amount of 347.9 thousand lei, penalties for late payment in the amount of 15.9 thousand lei and fines in the amount of 21.2 thousand lei, which were paid by 158 individuals renting out immovable property.
The State Tax Service reminds that according to Article 901, paragraph (34) of the Tax Code, individuals who do not carry out entrepreneurial activity and transfer real estate for possession and (or) use, pay income tax at the rate of 7% of the monthly value of the contract.
The lease agreement must be registered with the State Tax Service within 7 days from the date of its conclusion. The tax is paid monthly, not later than the 25th day of the current month.
Chisinau municipality provides the largest income tax revenues from individuals renting out real estate. For 9 months of 2025, almost 59 million lei were transferred and 16.7 thousand contracts were concluded. For comparison, in Balti the amount of collected taxes amounted to 2.4 million lei and about 1.6 thousand contracts were concluded.
