In total, this amount amounted to 22.6 million lei.
According to the STS, individuals who do not carry out entrepreneurial activity, but transfer real estate for possession or use, including through Booking, Airbnb, etc., are obliged to pay tax on the income received at the established rate of 7%.
As a result of voluntary registration, 7,464 real estate rental agreements were registered in 2025. This is 14% more than in the same period of 2024. In particular, 489 individuals renting out housing were identified.
In addition, the STS conducted inspections of 64 individuals renting out immovable property and additionally charged 114.3 thousand lei to the budget.
According to experts, despite the fact that this tax was introduced several years ago, the sector remained uncontrolled for a long time. Today, the STS has much more levers to identify tax evaders, including electronic platforms.
The main factor in the growth of such tax revenues remains the cost of rent. According to Dmitri Taraburca, administrator of the Union of Independent Appraisers of Moldova, prices peaked in 2022-2023 because of the war in Ukraine. Last year the rental price stabilized, and this year it even sagged a bit (there are occupancy problems). That is, the geopolitical factor dominates in this segment.
In addition, risks have increased, so it is more profitable for a taxpayer to register and pay tax. Then he can go to the police in case of unscrupulous employers.
