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Moldova: Guidance on application of SME tax regime

Guidance from the State Tax Service

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January 7, 2026

The State Tax Service (STS) in October 2025 clarified that from January 1, 2024, an entity can apply the tax regime for small and medium enterprises (SMEs) only if no shareholder holds over 25% of shares or voting rights in more than three SMEs.

If a shareholder exceeds this threshold, they must choose three SMEs for the regime, with the general tax regime applying to others from the relevant tax quarter.


For more information, contact a KPMG tax professional:

René Schöb | rschob@kpmg.com

Inga Tigai | ingatigai@kpmg.com

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