LAW OF THE REPUBLIC OF MOLDOVA

of October 22, 2026 No. 247

About modification of some regulations (simplification of the tax and customs legislation)

The Parliament adopts this organic law.

Art. I. – Item 8 of article 10 of the Law on entrepreneurship and the companies No. 845/1992 (1994, No. 2, Art. 33), with subsequent changes, to declare the monitor of Parliament of the Republic of Moldova invalid.

Art. II. – Part (14) Article 77 of the Join-stock companies law No. 1134/1997 (repeated publication: 2020, Art. No. 372-382, 341), with subsequent changes to add the official monitor of the Republic of Moldova with the offer of the following content: "Provisions of this part are not applied to the shares provided within the Program of long-term stimulation (stock option plan – SOP).".

Art. III. – In the Tax code No. 1163/1997 (repeated publication: The official monitor of the Republic of Moldova, special release of February 8, 2007), with subsequent changes to make the following changes:

1. In the subitem b) Item 46) of Article 5 of the word "including if the place of residence/stay is cancelled no more than in 90 calendar days prior to date of alienation." shall be replaced with words "including if the place of residence/stay is cancelled no more than in 90 calendar days prior to date of alienation or is the single housing which was in property of the taxpayer within the last three years before date of alienation based on the property right registered in the real estate register.".

2. In Article 6:

in part (5):

Item d) to declare invalid;

add part with Items j) and k) the following content:

"j) collection for gamblings;

k) collection for management of flows of the mailings containing the imported goods which are subject of remote sale.";

the part Item a-1) (to declare 6) invalid;

in part (10) the offer "Depending on property accessory the private tax is paid to the government budget or to the local budget." to exclude.

3. In Item c) parts (2) Article 8 of the word "acceptance of cash by means of the control and cash equipment", shall be replaced with words "acceptance of money cash and/or by means of the payment instrument using the control and cash equipment,", shall be replaced with words the words "acceptance of cash without use of the control and cash equipment;" "acceptance of money cash and/or by means of the payment instrument without use of the control and cash equipment;".

4. In Article 15:

Item a) after words of "individual entrepreneurs" to add with words ", including peasant farms,";

Item c) to declare invalid.

5. In part (1) Article 152 of the word "not having debt on the income tax for the previous tax periods", shall be replaced with words "the debt of which on the income tax for the previous tax periods does not exceed 100 lei,".

6. In Item e) Article 18 of the word "in part (7) Article 40;" shall be replaced with words "in part (1) Article 40;".

7. In Article 20:

state the Item p-2) in the following edition:

"p-2) prizes in advertizing campaigns in part in what the size of each prize does not exceed 10000 lei;";

recognize the Items z-10), z-11) and z-18) invalid.

8. In part (Article 24 of the word "Ministry of Health" shall be replaced with words 13) "The Ministry of Economic Development and digitalizations".

9. In part (6-1) Articles 26-1 of the word "To the Qualifier of Types of Economic Activity of Moldova", shall be replaced with words "the L Qualifier of types of economic activity of Moldova (KEDM, edition 2.1),".

10. In Article 33:

in part (figures "29700" to replace 1) with figures "40020";

in part (figures "34620" to replace 2) with figures "46680".

11. In part (articles 35 of figure "9900" to replace 1) with figures "11040".

12. In Article 35-2:

to state the name of Article in the following edition:

"Article 35-2. Deduction of expenses of physical persons – the residents who are not performing business activity";

in part (the words "with the single supplier of these services" to exclude 3);

part (to add 6) after words of "The code about education No. 152/2014," with the words "including expenses on the services intended for sports activities".

13. In Article 40:

part (to add 1) with the words "also it is assessed with the income tax at the rate, stipulated in Item a) Article 15";

part (to recognize 7) invalid.

14. Part (Article 42 to add 4) with Item e) the following content:

"e) increased by expense amount on repair, supported by tax delivery note and the document on implementation of the corresponding payments.".

15. In Article 51-3:

in the name of the word "and private" to exclude;

in single part of the word "and private educational institutions" to exclude.

16. In Article 52:

part (to add 1) with Items i) and j) the following content:

"i) the trade-union organization – according to the Trade union act No. 1129/2000;

j) the foster organization – according to the Law on patronages No. 976/2000.";

the prolog of part ("Non-profit organizations" to add 2) after words with words ", except for private educational institutions,".

17. Recognize Articles 53-2 and 53-3 invalid.

18. In part (articles 54-1 of figure "60" to replace 1) with figures "25".

19. In part (1) Article 71:

in Item c) words "part (7) Articles 40," shall be replaced with words "part (1) Articles 40,";

in the Item t-1) of the word "and campaigns for promotion" shall be replaced with words ", prizes in advertizing campaigns in part in what the size of each prize exceeds 10000 lei,";

add part with Item w) the following content:

"w) the property received by the nonresidents who are not citizens of the Republic of Moldova according to the procedure of donation or inheritance, except for the property received from relatives to the second degree of relationship inclusive.".

20. In part (1-1) Articles 74 the text "The tax discharge is performed monthly, no later than the 25th of current month in the procedure established by the State Tax Administration. If the agreement is signed after the 25th, the 25th, following after month of the conveyance of real property in ownership and/or use will be payment due date this month." to replace with the text of the following content: "The tax is paid monthly to the 25th following after month for which the tax liability is determined.

If the contractual cost of the conveyance of real property in ownership and/or use is established in foreign currency, the amount of the tax liability is determined and paid in national currency on the official rate established by National Bank of Moldova for December 31 of the year preceding year for which the tax liability is established.".

21. In part (Article 76 of the word "and National accounting standards or IFRS" to exclude 3).

22. Add Article 80 with part (3) the following content:

"(3) Income gained in the form of dividends by physical persons – residents and legal entities – residents from any sources which are outside the Republic of Moldova is assessed with the income tax at the rate of 8 percent.".

23. In part (articles 84 of figure "2023-2026" to replace 6) with figures "2023-2029".

24. In Article 87:

in part (shall be replaced with words 1-1) words "in time, established in Article 83." "about the income tax.";

add Article with part (1-2) following contents:

"(1-2) V departure from part provisions (1) this Article of the company numbering workers no more than 249 people and annual turnover to 200 million lei or numbering workers no more than 249 people and the total volume of the assets belonging to them to 200 million lei as of the last day of tax period can pay the accrued income tax to the 25th following after month in which dividends were paid including in the form of shares or shares or losses of last years, from income gained for tax periods of 2027-2029 inclusive were covered. The income tax amount which is subject to payment from the income tax accrued for tax periods of 2027-2029 inclusive is determined by application of conditional coefficient to the income tax amount estimated on tax period from the taxable income relating to the corresponding tax period. The conditional coefficient is rounded according to mathematical rules to within two signs after comma and determined by division, at the same time:

a) in numerator of fraction the size of the paid dividends is specified (before income tax withholding according to Articles 901 and 91) or the amount directed to covering of losses of last years;

b) in denominator of fraction the total value of profit to the taxation reflected in financial statements for tax period for which dividends are paid is specified.

The possibility of application of this part is implemented by submission of the declaration on the income tax.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info