Moldova - Other taxes and levies

Moldova - Other taxes and levies

Taxation of international executives

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Social security tax

Are there social security/social insurance taxes in your country? If so, what are the rates for employers and employees?

The Moldovan legislation on social security is unclear in respect of the salary income received from non-Moldovan employers. As such, we consider that no social security contributions are due for the salary income received from abroad.

For the salary paid directly by a Moldovan employer, social security contributions are due as detailed in the table below.

Type of insurance Paid by employer Paid by employee Total
Social Security1 23% 6%2 29%
Health Insurance 4.5% 4.5% 9%
Total 27.5% 10.5% 38%

1The Social Security systems covers benefits such as pension, unemployment, maternity, disability and sickness indemnities.

2Capped at the amount corresponding to five times the average gross salary of MDL 4,500 for 2015.

Gift, wealth, estate, and/or inheritance tax

Are there any gift, wealth, estate, and/or inheritance taxes in your country?

Currently there are no gift or wealth taxes in Moldova.

There is no inheritance tax, however, all property inherited (except the principal residence and other material, movable property) is considered to be acquired at fair market value and income tax is due following the general rules.

Real estate tax

Are there real estate taxes in your country?

Real estate taxes depend on the location of the property and on the type of property as follows:

  • For immovable property used as housing (includes apartments, houses and related terrains) the taxes are established by local authorities within the range 0.05% - 0.3% of the taxable basis;
  • For immovable property with other destination the tax is levied in amount of 0.1% of the taxable basis.

The taxable basis is represented by the estimated value of the real estate, which is established by the local cadastral offices.

Sales/VAT tax

Are there sales and/or value-added taxes in your country?

The value-added tax is applied at a standard rate of 20%. However, the VAT may be assessed at a lower rate of 8% for certain specifically mentioned products, such as panification, certain drugs, meat and sugar beet sugar.    

Unemployment tax

Are there unemployment taxes in your country?

No.

Other taxes

Are there additional taxes in your country that may be relevant to the general assignee? For example, customs tax, excise tax, stamp tax, and so on.

Local taxes

Local taxes for dog possession, parking place and sanitation may be imposed depending on the residence of the assignee and his personal circumstances.

Provincial health premiums

There is no tax imposed as provincial health premium.

Employer health tax

There is no employer health tax.

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