Moldova

Paying Taxes in

Moldova

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social security contributions 12 88 23.0% gross salaries 25.9
Health insurance contribution 12 3.5% gross salaries 3.9
Land improvement tax 4 MDL 80 per employee number of employees 0.7
Fuel tax 1 MDL 2700 per ton included in fuel price 0.5
Road tax 1 fixed fee (MDL 700) weight of vehicle 0.1
Tax on immovable property 4 0.1% book value of property 0.1
Land tax 1 MDL 30 per 100 square meters property area 0
Corporate income tax 1 80 0.0% taxable profits 0
Value added tax (VAT) 12 60 20.0% value added not included
Totals: 48 228 31.3
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