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Moldova: Increase in VAT registration threshold; one-year extension of exemption for SMEs

Effective January 1, 2026

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february 3, 2026

Law No. 318 (published in the official journal on December 31, 2025) introduced the following tax changes effective January 1, 2026:

  • Increase in value added tax (VAT) registration threshold from MDL 1.200.000 to MDL 1.500.000
  • Extension by one year (for tax year 2026) of the zero-income tax rate for small and medium-sized enterprises (SMEs) that do not distribute dividends and meet filing requirements


For more information, contact a KPMG tax professional:

René Schöb | rschob@kpmg.com

Inga Tigai | ingatigai@kpmg.com

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