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12% CIT • 0% SME Undistributed Profit • 4% Micro Regime • 6% WHT Corporate Tax
Moldova Corporate Income Tax & 0% SME Regime Calculator 🇲🇩
Calculate Corporate Income Tax (Impozitul pe venitul din activitatea de intreprinzător) in Moldova. Standard 12% CIT, 0% undistributed profit exemption for SMEs, 4% micro-regime, and 6% dividend withholding.
Calculation Parameters
Statutory Output & Assessment
Statutory Framework & Calculation Rules
Statutory Framework (Codul Fiscal al Republicii Moldova, Titlul II):
• Standard Corporate Tax Rate: 12.0% on adjusted taxable profit.
• 0% CIT SME Incentive (Art. 87(1^1)): Small and medium enterprises (SIMM) enjoy a 0.0% CIT rate on taxable profits that are retained and reinvested in the business, until dividends are declared!
• Micro-Enterprise Regime: Option to pay 4.0% on operational revenues for small enterprises up to 1.2M MDL.
• Tax Loss Carry-Forward: Operating losses can be carried forward for up to five (5) consecutive fiscal periods.
• Dividend Withholding Tax: Flat 6.0% (Art. 90^1) on dividends paid to domestic individuals and foreign shareholders.
• Standard Corporate Tax Rate: 12.0% on adjusted taxable profit.
• 0% CIT SME Incentive (Art. 87(1^1)): Small and medium enterprises (SIMM) enjoy a 0.0% CIT rate on taxable profits that are retained and reinvested in the business, until dividends are declared!
• Micro-Enterprise Regime: Option to pay 4.0% on operational revenues for small enterprises up to 1.2M MDL.
• Tax Loss Carry-Forward: Operating losses can be carried forward for up to five (5) consecutive fiscal periods.
• Dividend Withholding Tax: Flat 6.0% (Art. 90^1) on dividends paid to domestic individuals and foreign shareholders.