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12% Standard WHT • 6% Dividends • Gross-Up Formula • DTT Treaties Corporate Tax
Moldova Non-Resident Withholding Tax Calculator 🇲🇩
Calculate Moldovan withholding tax under Articles 91 and 90^1 of the Fiscal Code: 12% standard WHT on royalties, interest, and consulting; 6% on dividends; and net contract gross-up calculations.
Calculation Parameters
Statutory Output & Assessment
Statutory Framework & Calculation Rules
Statutory Withholding Rules (Codul Fiscal al Republicii Moldova, Art. 91 & 90^1):
• Dividends: Flat 6.0% withholding tax on dividends paid to non-resident shareholders (Art. 90^1).
• Interest, Royalties, IP & Consulting Services: Flat 12.0% statutory withholding tax on outbound payments made to foreign entities without a permanent establishment (Art. 91).
• Net Gross-Up Formula: When contract guarantees net remittance: `Grossed-Up Invoice = Net Remittance / (1 - Tax Rate)`.
• Double Tax Treaties (DTT): May reduce withholding tax rates to 5% or 0% upon presentation of certified Tax Residency Certificate (*Certificat de rezidență fiscală*).
• Dividends: Flat 6.0% withholding tax on dividends paid to non-resident shareholders (Art. 90^1).
• Interest, Royalties, IP & Consulting Services: Flat 12.0% statutory withholding tax on outbound payments made to foreign entities without a permanent establishment (Art. 91).
• Net Gross-Up Formula: When contract guarantees net remittance: `Grossed-Up Invoice = Net Remittance / (1 - Tax Rate)`.
• Double Tax Treaties (DTT): May reduce withholding tax rates to 5% or 0% upon presentation of certified Tax Residency Certificate (*Certificat de rezidență fiscală*).