1 min read
On 12 August 2024, Law No. 214 for the modification of certain legislation including provisions of Fiscal and Customs Policy for 2025 was published in the Official Journal of Moldova.
Consequently, several amendments have been made to the Moldovan Fiscal Code with effect from 1 January 2025, including the Corporate income tax:
The list of income sources exempt from corporate income tax has been extended, as follows to include:
- Income earned by resident individuals in the form of capital gains or interest income from state securities and/or from bonds issued by local public administration authorities;
- Income earned from the sale of electricity by residents who produce renewable energy;
- Income obtained by operators of thermal energy systems and/or units following the free receipt of lines and electrical stations, natural gas installations, thermal networks and/or thermal energy installations, in accordance with the specific legislation;
- Rights granted by stock option plans.
Read more details regarding the recent amendments, in the PDF below.
