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Thus, in addition to implementing a progressive tax system with a minimum income tax rate of 7% (for income up to 1 million lei) and a maximum rate of 15% (for income exceeding 1 million lei), the bill provides for similar rate limits for investment income as stipulated in Article901 and a number of other provisions of the Tax Code.
From 6% to 7% The tax rate withheld from interest paid to resident individuals by banks, credit unions, crowdfunding service providers, and issuers of debt obligations and bonds will increase.
The withholding rate will increase by the same amount on income received by individuals from the supply of crop and horticultural products in kind, including walnuts and derived products, and livestock products in kind, live and slaughter weight, with the exception of raw milk.
It is also proposed to increase by the same amount the income tax rate withheld and paid to the budget on dividends, including dividends in the form of shares or equity interests, with the exception of dividends paid to legal entitiesthat hold at least a 10% stake (shares, interests) in the authorized capital of the resident legal entity paying the dividends for at least 365 days prior to the decision to distribute dividends.
Capital gains taxation will change. While the current 12% rate applies only to 50% of the capital gain, starting in 2027, it is proposed to levy a 15% tax on the entire amount of income.
At the same time, the Ministry of Finance proposes to reduce the tax burden on a portion of rental income. If an individual transfers movable or immovable property to legal entities for possession and/or use (property lease, rental, usufruct, superficies), the tax rate will decrease from 12% to 7%. However, for real estate leases between individuals, the rate will remain at the current level of 7%.
The Ministry of Finance proposes to subject all monetary donations to income tax (with the exception of those received from first-degree relatives or between spouses). In this case, the obligation to pay this tax will fall on the individual recipient of the donation.
The taxation rules for winnings from gambling, lotteries, and/or sports betting will be revised. Instead of the current 18% income tax withholding on an individual’s winnings, it is proposed to introduce a tax of 3% on the sales revenue of the gambling organizer — the National Lottery of Moldova, which holds the state monopoly in this sector.
