Ukrainian rental tax factor
During this time, the STS identified 190 citizens renting out real estate. A total of 6,488 real estate lease agreements were registered between January and February 2026, which is 27.6% more than in the same period of 2025.
The top 4 regions in terms of income tax revenues from individuals renting out real estate show the lion’s share of Chisinau – 16 million lei. Considerably less tax was collected in Balti – 709 thousand lei. Cahul (320 thousand lei) and Orhei (153 thousand lei) have even more modest indicators.
According to the Tax Code, individuals who transfer real estate for possession and/or use pay an income tax of 7% of the monthly value of the contract.
Experts explain the growth of legalization of rent and income tax revenues from it by several factors. First of all, it is the ongoing war in Ukraine.
“Legalization of transactions with Ukrainian citizens is explained by both their mass and the desire of landlords to secure themselves in legal terms,” says real estate expert Dmytro Taraburka. – In addition, the tax service today has many additional tools to identify unregistered transactions, including through the platforms Booking, Airbnb, and others. Therefore, I do not believe that we can talk about revitalization in this market. Rather, on the contrary, the gray zone is still quite large.
