Moldova: Methodology for property tax on unfinished constructions
New methodology provides standardized approach for determining the degree of completion of unfinished buildings for property tax purposes.
The Ministry of Infrastructure and Regional Development on May 27, 2026, issued Order No. 85 approving a methodology for determining the degree of completion of unfinished construction projects for immovable property tax purposes.
The methodology applies to construction projects that:
- Are at least 50% complete
- Have remained unfinished for more than three years after construction began
- Are located in urban or rural areas
Under the order, local authorities are required to establish commissions responsible for assessing and documenting the percentage of completion of eligible constructions.
The methodology introduces a standardized calculation approach based on completed structural elements. The resulting assessment act serves as the basis for determining taxable property value and related property tax obligations.
For more information, contact a KPMG tax professional in Moldova:
Inga Tigai | ingatigai@kpmg.com