Moldova to Introduce 6% Tax on Gambling Account Deposits in 2027

New taxes are on the horizon for the gambling industry

From 2027, gambling in Moldova will become more expensive for players: the state will begin levying 6 per cent on every top-up of a gambling account. The tax will have to be paid regardless of whether the player has placed a bet or received a win. At the same time, a further 18 per cent will continue to be withheld from winnings.

Add Logos Press as a preferred source on Google

The new tax regime will come into force on 1 January. It applies to online gambling, land-based gambling establishments and the purchase of lottery tickets. Parliament approved the relevant changes as part of the tax and customs policy for 2027.

The tax will be levied before the player places a bet

The main change is that the tax liability will arise as soon as money is deposited into a gaming account, rather than only when winnings are received.

For example, when topping up an account by 1,000 lei, the tax will amount to 60 lei. If a player decides not to place any bets and to withdraw the money, the tax paid will not be refunded.

For land-based gambling establishments, the tax will be calculated on amounts deposited at the cash desk or paid for gaming credits. The purchase of lottery tickets also falls under this provision.

Gambling organisers themselves are responsible for withholding the tax, transferring it to the state budget and reporting to the tax authorities. If payments are accepted via intermediaries, the responsibility for fulfilling tax obligations still rests with the organiser.

A separate rate will be set for the state lottery

Another new measure concerns gambling organisers operating under the state monopoly and their partner, Loteria Moldovei. A tax of 25 per cent of the gross revenue derived from online games is being introduced for them.

This will be calculated as the positive difference between stakes taken and winnings paid out. The calculation is to be made on a monthly basis, and revenue from land-based games will not be included in the tax base.

Taxes at both new rates – 6 per cent and 25 per cent – will need to be declared and paid monthly, by the 25th of the following month. The reporting form will be approved by the Ministry of Finance.

An 18 per cent withholding tax will continue to be applied to winnings

The new tax does not replace the existing income tax on winnings. It will apply separately: prizes received will continue to be taxed at a rate of 18 per cent at source.

An exception is made for lottery and sports betting winnings not exceeding 1 per cent of the personal tax-free allowance. In 2027, the tax-free threshold will be 400.20 lei.

According to the Ministry of Finance’s calculations, the new rules and accompanying measures are expected to generate around 820 million lei in additional revenue for the budget. Of this, approximately 500 million lei is expected to come directly from the gambling sector.

The tax changes form part of a package of amendments totalling 5.1 billion lei, which also includes measures relating to VAT and excise duties.

By the start of 2027, operators must reconfigure their payment systems to automatically deduct tax on every account top-up and ensure monthly reporting.

How did this story make you feel?