News about Tax policy

By March 25, 2026, legal entities, as well as individuals engaged in entrepreneurial and professional activities, must submit an Income Tax Declaration for the 2025 tax period. Declarations are submitted online only and regardless of whether there is a tax liability.

The abolition of VAT and excise tax exemptions for enterprises on the left bank of the Dniester will bring more than 3.3 billion lei in additional revenues to the Moldovan budget. Such calculations, with reference to the Customs Service, are given by the authors of the draft law, which aims to “equalize” the tax regime on both banks of the Dniester.

Banks will have to be more careful with the rights of borrowers and give the right to early repayment of the loan, including the sale of pledged real estate and other “hard” currency.

The government has given a negative response to a parliamentary initiative to extend the benefit involving deferral of income tax received for tax periods 2023-2026 to corrected tax reports.

In the Nomad Passport Index 2026 ranking published this week, Romania shared silver with Greece and Ireland.

The Parliamentary Commission on Economy, Budget and Finance has expressed its support for retaining the rules on cash payments. The commissioners, who represent the parliamentary majority, argue that restrictions on cash payments, including a €10,000 limit for transactions between individuals, which comes into effect from July 2027, are important to combat the shadow economy.

Income tax revenues from individuals who rent out real estate amounted to 18.5 million lei in the first two months of this year. Compared to the same period of 2025, they increased by 21.1%.

The purpose of this open letter is to highlight the potential economic, fiscal and financial consequences of changing the tax regime for investment gold in the Republic of Moldova, in particular, in view of the possibility of applying a 0% VAT rate to investment gold transactions.

Many mayoralties in Moldova have limited resources. Local communities’ own revenues currently account for approximately 11% of local budgets, which limits the ability of local administrations to respond to community needs.

The Government did not support the initiative of MPs, which envisages a triple increase in the limits for exemptions from real estate tax, currently in force in Moldova. This refers to real estate intended for housing (apartments and individual houses, adjacent land plots) in municipalities, towns and villages.

The government defines new measures to support farmers in the situation in the Middle East at the start of the spring campaign of agricultural works. The Cabinet of Ministers approved amendments to the Tax Code to simplify the VAT refund procedure for farmers.

“Tomorrow or the day after tomorrow, police officers and firefighters may be left without fuel for their vehicles,” said Democrația Acasă faction MP Sergiu Stefanco, a member of the Agriculture and Food Industry Commission. He insists on an urgent state of emergency in the energy sector.

The government plans to increase subsidies to employers for hiring people with disabilities.

EU countries are finalizing the implementation of a minimum corporate tax rate of 15% for the largest multinational companies (global minimum tax (Pillar Two) and are beginning to consider a flat tax “on wealth”.

As of March 5, 2026, a new procedure for the refund of value added tax (VAT) for agrarians is in force. The amendments concern the calculation base of the tax, which is applied in determining the amount of VAT to be reimbursed for the period from July 2023 to June 2026. First of all, it has been expanded by including the amount of land tax for 2025 in the calculation formula.

There is an acute shortage of judges in Moldovan courts, caused by mass resignations. This seriously hampers the handling of insolvency cases.

As of 2026, a new benefit for physical persons – citizens has been introduced in the Moldovan tax legislation. When paying income tax this year, they can deduct expenses for personal education and/or professional development.

In January this year, the revenues administered by the Customs Service were registered at the level of 2,637.7 million lei. Last year, during the analyzed period, this indicator amounted to 2,736.2 million lei. According to the data from the Finance Ministry’s report on the state budget execution as of January 31, 2026, the difference reached 98.5 million lei.

Benefits for the left bank of the Nistru River will be canceled

The mechanism for calculating and harmonizing copyright remuneration will be revised. The government plans to amend the Law on Copyright. The initiative has been prepared by the State Agency for Intellectual Property (AGEPI) and is aimed at increasing transparency for business and ensuring more stable income for right holders.