In total, the amount of tax collected from real estate rented by citizens amounted to 95.3 million lei. These data are provided by the State Tax Service.
The agency specifies that last year the number of landlords – individuals reached 33,696. From January to December 2025, 1,901 individuals receiving such income voluntarily registered. In addition, the STS identified and conducted inspections of 283 individuals. As a result, the state budget was additionally charged basic payments in the amount of 654 thousand lei, penalties in the amount of 64 thousand lei and fines in the amount of 36 thousand lei.
The most contracts were registered in Chisinau – 24,065, the amount of tax amounted to 81.649 million lei. Next comes the northern capital – 2,280 contracts. The tax in Balti amounted to 3.397 million lei. In Cahul, the number of contracts is 781, while the amount of tax paid to the budget amounted to 1.672 million lei.
According to Article 901, paragraph (34) of the Tax Code, individuals who do not carry out entrepreneurial activity and rent immovable property, pay an income tax of 7% of its monthly value. 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.
In recent years, there has been an increase in citizens’ receipts of tax on income from renting out immovable property. Experts note that today the STS has more opportunities to identify tax evaders, including the analysis of electronic platforms. In addition, the legislation requires legalization of income. But the main factor in the growth of such tax revenues is the cost of rent.
