Moldova's headline corporate income tax (CIT) rate is 12.
The headline personal income tax (PIT) rate is 12.
The standard VAT/GST (or equivalent consumption tax) rate is 20. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual is Moldovan tax resident based primarily on domicile, or alternatively by physical presence of at least 183 days in Moldova during the fiscal year (the calendar year); double tax treaties may modify this determination in specific cases. A legal entity is resident if organised or managed in Moldova, or if its main place of business is in Moldova - in practice, residency is determined by place of incorporation. Resident legal entities are taxed on worldwide income at a 12% corporate income tax rate (7% for farming enterprises, with a 4% revenue-based simplified regime available for qualifying small businesses not registered for VAT); permanent establishments of non-resident companies and other non-residents are taxed only on Moldova-source income.
Confirmed via a specialized international tax treaty tracker addressing Moldova directly: "CFC Rules. No." This is consistent with Moldova's transfer pricing framework, which applies an arm's-length standard to related-party transactions generally rather than an attribution regime reaching into foreign subsidiaries' undistributed profits.
Moldova does not use a debt-to-equity ratio. Instead, per PwC's detailed Corporate Deductions summary, interest expense is deductible only up to the average weighted interest rate charged by banks to legal entities on comparable loans, varying by loan currency and term (separate limits apply for Moldovan-lei loans versus foreign-currency loans); interest above that benchmark rate is a non-deductible expense for corporate income tax purposes. Interest on a loan used to acquire or build fixed assets must instead be capitalized into the asset's initial fiscal value until the asset is placed in service, and interest tied to investment activity is deductible only up to the income the investment produces.
No domestic FBAR/Form 8938-equivalent requiring a Moldovan resident to self-report foreign accounts was found. Separately and independently of Moldovan law, US citizens and Green Card holders with Moldova-connected accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of Moldova's own domestic requirements.
Confirmed via PwC's Corporate Withholding Taxes page (the more recently dated of PwC's two internally-differing figures - 50 versus 51 on an earlier-dated individual page): Moldova currently has 50 operational double tax treaties in force, with Moldovan domestic law expressly providing that treaty terms prevail over national provisions except where domestic rates are more favorable to the taxpayer, in which case the domestic rate applies instead. Treaty benefits require the non-resident to present a valid certificate of fiscal residency before payment.