Transnistria is a narrow strip of land on the eastern bank of the Dniester river, internationally recognized as part of the Republic of Moldova by the United Nations and virtually every UN member state. It has functioned as a self-governing, unrecognized state since 1990, with its own currency (the Transnistrian ruble), government, and armed forces, and receives substantial support from Russia. Moldova has been working to gradually harmonize customs, tax, and trade rules with the region.
Not independently verified from a reliable primary or secondary source this session. Available reporting references a very low simplified turnover tax (reportedly as low as 0.25% of income for some small/medium enterprises) and separately a payroll-based social tax reform requiring at least 37% of total salary costs be paid to the regional budget, but neither of these is a standard corporate income tax rate, and no consolidated figure could be confirmed.
Not independently verified from a reliable source this session.
Not independently verified this session. As of mid-2026, Moldova's Ministry of Finance has been developing mechanisms to apply Moldovan VAT and excise rules to specific categories of goods traded across the administrative line with Transnistria, which implies Transnistria's own indirect tax rules remain separate from Moldova's standard 20% VAT, but no Transnistria-specific rate was located.
Given the lack of international recognition, Transnistria has no independent tax treaty network. Detailed residency and CFC-style rules were not identified.