Moldova offers two genuinely distinct paths to a very low tax bill: a standard 12% corporate rate with a special 0% regime for reinvested profit, or, if you're in tech, a single 7% turnover tax through Moldova's IT Park that replaces nearly every other business tax at once. Here's what it takes to start a business in Moldova in 2026.
1. Which business structure fits you?
Before you register anything, it helps to know what you're actually choosing between.
- Intreprindere Individuala (ÎI, individual entrepreneur). Suited to small businesses, individual services, or freelancers with modest income who don't need partners and are comfortable with personal liability.
- SRL (societate cu raspundere limitata). Moldova's most popular legal form, with no statutory minimum share capital, the old MDL 5,400 floor was abolished, 100% foreign ownership permitted, and no residency requirement for shareholders or directors.
2. Register your business
SRLs register at ASP (the Public Services Agency), typically completing in 1 to 3 working days on a clean dossier. The entire process can be handled remotely through a notarized and apostilled power of attorney, no need to travel to Moldova. Social and statistical registration happens automatically through ASP as part of the same process.
3. Check whether IT Park fits your business
If you work in IT, registering your SRL or ÎI as a Moldova IT Park resident lets you pay a single 7% tax on turnover instead of separate corporate income tax, salary income tax, social and health contributions on salaries, and several other taxes combined into one. Employees receive their full gross salary as net pay, with no separate withholdings, since the company alone pays the unified tax. There's a mandatory minimum tax floor per employee, roughly MDL 5,200 a month for 2026.
4. Check licenses and permits
Moldova doesn't issue a single national business license. What you need depends on your industry; certain regulated sectors carry their own permits on top of standard registration.
5. Understand Moldovan taxes
Standard corporate income tax is a flat 12% on taxable profit. SMEs with turnover up to 100 million MDL and no more than 249 employees can opt into a special regime instead: 0% corporate tax on profit that stays in the company, with tax only due once profit is distributed, 12% on the distributed amount plus a separate 6% dividend withholding tax. This scheme has been extended through 2026, though some sectors, financial services, insurance, trade, and IT Park residents, are excluded since they use different regimes.
VAT is 20% standard, with an 8% reduced rate for certain healthcare and medical products. The VAT registration threshold rose to 1.5 million MDL as of January 2026 and rises again to 1.7 million MDL from March 2026, worth tracking closely if your revenue is near that line. Employer social contributions run roughly 25% to 30% of gross salary.
6. Stay compliant
Income tax returns are due by 30 April each year, with VAT filed monthly or quarterly depending on registration status. Companies under the 0% reinvested-profit regime need to track distributions carefully, since the 12% CIT and 6% dividend withholding only trigger once money actually leaves the business.
Moldova business costs at a glance
| Item | Cost |
|---|---|
| SRL minimum share capital | None (no statutory minimum) |
| Corporate tax, standard | 12% |
| Corporate tax, SME reinvested profit | 0% (12% + 6% on distribution) |
| IT Park single tax (turnover-based) | 7% |
| Dividend withholding tax | 6% |
| VAT, standard rate | 20% |
| VAT registration threshold (from March 2026) | 1.7 million MDL turnover |
Frequently asked questions
What's the corporate tax rate in Moldova?
A flat 12% standard, though SMEs can opt into a 0% rate on profit that stays in the company, with 12% plus a 6% dividend withholding tax only triggering once profit is distributed.
What is Moldova's IT Park regime?
A single 7% turnover tax for IT companies that replaces corporate income tax, salary income tax, and social and health contributions on salaries combined into one payment.
How much capital do I need to start an SRL in Moldova?
None. The old MDL 5,400 minimum was abolished; there's no statutory minimum share capital.
When do I need to register for VAT in Moldova?
The threshold rose to 1.5 million MDL as of January 2026 and rises again to 1.7 million MDL from March 2026. The standard VAT rate is 20%.
Can a foreigner register a company in Moldova remotely?
Yes. The entire process can be handled remotely through a notarized and apostilled power of attorney, with no need to travel to Moldova.
Fees and rates above come from the Public Services Agency (ASP) and Moldova's Fiscal Code as of 2026, and they do change over time, so double check before you file. None of this is legal or tax advice. Talk to a Moldova-qualified accountant or lawyer about your specific situation.