Taxes and Fees for Companies in Moldova 2026

Taxes in 2026 for Newly Established Companies in the Republic of Moldova

The year 2026 introduces a mix of tax incentives and new regulations for early-stage businesses in the Republic of Moldova. For company founders, understanding how corporate income tax, VAT, and special tax regimes work is essential to avoid unexpected costs and to optimize cash flow from the very first year.

Corporate Income Tax: Zero Rate for Reinvested Profits

One of the most significant tax incentives for small and medium-sized enterprises remains in force in 2026: a zero corporate income tax rate on undistributed and reinvested profits.

This incentive generally applies to companies with:

annual turnover of up to approximately 100 million MDL;
no more than 249 employees.

For a newly established LLC, this means that profits retained in the company and reinvested in business development (equipment, marketing, staff, product development) are not subject to corporate income tax.

Once profits are distributed as dividends, taxation applies at the individual level. The company withholds 6% at source under Article 90¹ of the Fiscal Code, which makes the timing of profit distribution a strategic financial decision.

VAT: Higher Registration Threshold

In 2026, the mandatory VAT registration threshold has been increased:

from approximately 1.2 million MDL
to 1.7 million MDL in annual revenue (1.5 million from 1 January, then 1.7 million from 1 March 2026).

For newly established companies, this provides additional breathing room before entering the VAT system, which involves more complex reporting and compliance.

After exceeding the threshold:

the company must register as a VAT payer;
VAT must be charged on taxable supplies;
input VAT on eligible purchases can be deducted.

In specific sectors, such as electricity and natural gas trading, a reverse charge VAT mechanism applies as of 2026, relevant only for licensed energy traders.

Tax Regime for Independent Entrepreneurs and Freelancers

For founders who do not wish to establish an LLC immediately, a new tax regime for independent entrepreneurs and freelancers has been introduced.

Key features include:

a single tax of approximately 15%;
applicable to annual income up to around 1.2 million MDL;
the single tax replaces personal income tax and a substantial part of social contributions;
simplified tax administration.

For freelancers, consultants, and early-stage professionals, this regime can be an attractive alternative to setting up a company, particularly when income is variable.

However, for larger projects, corporate clients, and investment opportunities, partners typically prefer to work with legal entities (LLCs).

Other Relevant Tax Changes in 2026

Several tax changes primarily affecting individuals also have indirect implications for company founders:

dividend tax stays at 6%, withheld at source by the company paying out;
capital gains from securities are taxed progressively at approximately 3–6%;
the deductible limit for training and education expenses increased to around 20,000 MDL per year;
local taxes and excise duties remain relatively stable, including the introduction of a symbolic tax for electric vehicles.

For most service-based startups, these changes do not significantly impact operational costs.

Practical Conclusion for Founders

For newly established companies, 2026 offers clear opportunities for tax optimization:

full use of the zero tax rate on reinvested profits;
leveraging the higher VAT registration threshold;
choosing wisely between an LLC, an independent entrepreneur, or a freelancer under the 15% single tax regime.

The optimal choice depends on income level, client profile, and growth plans. An early consultation with an accountant or tax advisor can result in tangible savings of both time and money.