GSL / Offshore and International Law. Offshore companies registration. / Offshore zones / Legislation of Moldova

Legislation of Moldova

Service packages Legislation Tax System Audit Services

List of laws and regulations

Act name
Scope of law
Tax Code of the Republic of Moldova
Tax code
Civil Code of the Republic of Moldova
Civil code
Limited Liability Companies Act
LLCs
Joint-Stock Companies Act
JSCs
Law On Preventing and Combating Money Laundering and Terrorism Financing
Combating money laundering
Banking Act
Banks
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Tax treaties entered

Azerbaijan
Albania
Armenia
Austria
Belarus
Belgium
Bosnia and Herzegovina
Bulgaria
Canada
China
Croatia
Cyprus
Czech Republic
Estonia
Finland
France
Georgia
Germany
Greece
Hungary
Ireland
Israel
Italy
Kazakhstan
Kuwait
Kyrgyzstan
Latvia
Lithuania
Luxembourg
Macedonia
Malta
Montenegro
Netherlands
Oman
Poland
Portugal
Romania
Russian Federation
Serbia
Slovakia
Slovenia
Spain
Switzerland
Tajikistan
Turkey
Turkmenistan
UAE
Ukraine
United Kingdom
Uzbekistan
Japan

International Automatic Exchange of Information

Is a participant in the international Automatic Exchange of Information (AEOI)?
Yes
CbC MCAA

List of state regulatory authorities

President
https://presedinte.md/eng/biography
Parliament
https://www.parlament.md/home.nspx
Government
https://gov.md/en
Ministry of Justice
https://justice.gov.md/en
National Bank
https://www.bnm.md/en/
Portal of State Services
https://evo.gov.md/acasa
State Tax Service
https://sfs.md/en

Corporate info

Legal system
Romano-Germanic legal family
Types of entity
- Sole proprietorship;
- Joint-stock company;
- Limited liability company;
- Partnership (general and limited);
- Branch and subsidiary of a foreign corporation
Shelf companies permitted
No
Incorporation timescale for a new company
1-3 workdays
Company suffix
A company name must contain the words “Limited Liability Company” in Romanian (“Societate cu raspundere limitata”), and the short name must contain the abbreviation “LLC” (“S.R.L.”)
Sensitive words
Words or abbreviations misleading regarding the form of incorporation of the company
Cyrillic alphabet permitted in company name
No
Local registered office
Yes
Local registered agent
No
Information to be kept at the registered office
Documents connected with personnel records management, tax and accounting records-keeping, and activities connected with counterparties and internal processes of the company
Seal required, type of seal
Seal is not compulsory
Redomiciliation (to, from) permitted
Not provided for by law

Director and secretary

Minimum number of directors
1
Residency requirements for directors
No
Corporate directors permitted
No
Directors’ meetings/frequency/location
No requirements
Disclosure to local agent
Yes
Disclosure to public
Yes
Company secretary required
No
Residency requirements for a secretary
No
Qualified secretary required
No
Corporate secretary permitted
No

Shareholder and beneficiary

Minimum number of shareholders
1
Residency requirements for shareholders
No
Corporate shareholder permitted
Yes
Meetings/frequency/location
No restrictions
Disclosure to local agent
Yes
Disclosure to public
Yes
Beneficiary info disclosure to
No

Shares and share capital

Minimum authorized share capital
No requirements
Minimum issued share capital
No requirements
Minimum paid share capital
No requirements
Authorized capital payment deadlines
No requirements
Issued capital payment deadlines
No requirements
Standard currency
MDL
Standard authorized share capital
1
Standard par value of shares
1
Shares with no par value permitted
No
Bearer shares permitted
No

Taxes

Personal tax
12%
Сorporate tax
12%
Corporate tax (in detail)
The corporate income tax rate is 12%
Capital gains tax
12%
Capital gains tax. Details
Regular rate
VAT
20%
VAT. Details
The standard VAT rate in Moldova is currently 20%
Withholding tax
6/15% (dividend), 12% (interest), 12% (royalty)
Other taxes
Social insurance contributions; Payroll tax; Real estate tax; Ownership transfer tax; Property tax; Inheritance tax
Exchange control
Yes
Government fee
Yes
Stamp duty
Yes

Accounts

Requirement to prepare accounts
Yes
Requirement to file accounts
Yes
Publicly accessible accounts
No
Requirement to file Annual Return
Yes
Publicly accessible Annual Return
No
Audit required
Yes

General information shortly

Location
Southeastern Europe
Total area
33 846 sq. m
Population
2 423 300 (2024)
Capital
Kishinev
National currency
Moldovan leu
Conditional reduction of currency
MDL
Against USD
0,059 (2025)
Climate, average max and min t°
Temperate continental
Time difference from Moscow
No
Dialing code
+373
State language
Romanian (Moldovan)
Ethnic groups
Moldovans (73,73%), Romanians (6,87%), Ukrainians (6,45%), Gagauz (4,49%), Russians (3,98%), Bulgarians (1,85%), Roma (0,33%) and others
Literacy rate
99,6% (2021)
History
—
Credit rating
B+
Government type
Parliamentary republic
Executive branch
Government headed by prime minister
Legislative branch
Parliament. It consists of one chamber of deputies. Elected for 4 years
Judicial branch
The supreme judicial chamber (Supreme Court), appellate chambers and courts. Specialized courts may operate for certain categories of cases
Unemployment
4,5% (2025)
GDP per capita rank
104 (2024)
Corruption perceptions index rank
Corruption Perceptions Index - 43 (2024)
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