Moldova: Tax guide 2026
Quick-reference tool for most common tax rates and rules
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