In 2025, the tax “on luxury” in Moldova will be imposed on owners of residential real estate, whose cadastral value exceeds 3.22 million lei and whose area is at least 120 square meters, the State Tax Service specifies.
Taxpayers, who as of November 1, 2025 were recognized as subjects of property tax, were informed about the amount of tax to be paid by means of payment notifications.
Holders of electronic signatures can independently generate property tax payment notices for the tax period corresponding to 2025 through the service “Visualization of tax on the basis of the property case”, which can be accessed on the STS website www.sfs.md.
Property tax can also be paid online, through the state electronic payment service MPay, using the “Property Tax” service.
If this tax is not paid by December 26, 2025, a surcharge (penalty) of 0.0247% for each day of delay will be applied.
Officially, the tax is called a poimuschestvo tax and is different from the regular property tax. Its rate (0.8% of the cadastral value) is set centrally by the state. And the funds from its payment go to the state budget, not to the local budget, as from the real estate tax.
The tax applies to residential real estate, including dachas and cottages, if it falls under the terms of taxation. It is divided between co-owners in proportion to their shares. Privileges provided for pensioners and other categories under the regular real estate tax do not apply in the case of the property tax.
The Ministry of Finance estimates that the luxury tax affects no more than 1.1% of the country’s housing stock, and almost all such houses are located in Chisinau.
