Tax policy

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.

The mandatory implementation of cash registers for a portion of small merchants has led to the public display of personal data in fiscal receipts, Logos Press reported.

Opposition MPs propose to abolish the minimum property tax rate set for apartments, residential houses, garages and adjacent land plots, Logos Press reported.

The deputies propose to extend the benefit of deferral of income tax received for tax periods 2023-2026, according to Article 87 of the Tax Code, to amended tax reports, Logos Press reports.

The Finance Ministry will re-evaluate the tax system and present proposals for the VAT rate in the HoReCa sector, but for now it is premature to talk about the exact tax rates, according to Logos Press.

The registration of day laborers and the work they performed will be done through an electronic voucher accounting platform, according to Logos Press.

The crisis in the Competition Council is not only caused by the resignation of the chairman, but also by the lack of staff and the heavy workload, which requires urgent strengthening of the institution, according to Logos Press.

Starting with the tax period of 2026, the obligation to calculate and pay tax for the use of roads by vehicles registered in the Republic of Moldova also arises for the owners of mopeds, scooters, scooters and motorcycles with electric motor, as well as cars, special purpose vehicles on the chassis of cars, fully electric, reports Logos Press.

The U.S. Customs and Border Protection agency said it will suspend duties imposed under the International Emergency Economic Powers Act effective Feb. 24, according to Logos Press.