This is stipulated by new amendments to the legislation in force, the introduction of which was approved by the government. According to the authors of the draft law, MPs from the Action and Solidarity party, the exemption will be valid for companies with an annual turnover of up to 100 million lei and up to 249 employees.
The zero rate of profit tax will not apply to individual enterprises, peasant (farming) households, residents of free economic zones, residents of Giurgiulesti port, Marculesti airport, IT park and economic entities engaged in financial, insurance and trade activities provided for in sections G and K of the Classifier of Activities in the Economy of Moldova.
This mechanism was initially envisaged for the tax periods 2023-2025. In 2023-2024, it was used by more than 7 thousand economic entities, which were able to reinvest their profits in business development, purchase of equipment, development of technologies or expansion of the range of production. Thus, in order to further support small and medium-sized enterprises, as well as to stimulate investment, it was decided to extend the period of application of this measure, including for the tax period of 2026.
