Moldova: Guidance on requirements to apply SME tax regime

Entities can apply SME tax regime if shareholders do not hold more than 25% of shares or voting rights in over three SMEs.

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October 22, 2025

The State Tax Service (STS) on July 17, 2025, clarified that from January 1, 2024, entities can apply the tax regime for small and medium-sized enterprises (SMEs) if shareholders do not hold more than 25% of shares or voting rights in over three SMEs.

Shareholders exceeding this limit must select three companies for the SME regime, with the general tax regime applying to others.

The rule applies to both resident and nonresident shareholders, and entities have the discretion to choose which company will follow the general tax regime.


For more information, contact a KPMG tax professional:

René Schöb | rschob@kpmg.com

Inga Tigai | ingatigai@kpmg.com

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