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Moldova: Tax guide 2026

Quick-reference tool for most common tax rates and rules

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february 9, 2026

The KPMG member firm in Moldova has prepared a tax guide for 2026 as a quick-reference tool for the most common tax rates and rules, covering:

  • Corporate income tax
  • Individual (personal) income tax
  • Social security and health insurance contributions
  • Stock option plans and phantom shares
  • Tax regimes for special sectors
  • Tax on income earned by nonresidents
  • Value added tax (VAT)
  • Excise duties
  • Customs duties
  • Property and local taxes
  • Transfer pricing
  • Tax administration 

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