• FEZs are connected to all important transport routes and have access to all regions through the national and international roads;
• Customs Offce available on site, operating 7days/ week (if necessary 24 hours/day);
• Exemption from customs duties and excise duties on goods imported into the FEZs and subsequently exported; VAT for equipment and machinery: 0%; Corporate tax rate stands at 6% (3% in free port);
• Customs procedures tax: 0.1% from customs value of goods (outside FEZs 0.4%);
• 10 years state guarantee for protection against adverse changes in legislation (15 years in Free Port);
• Free connection to utilities in FEZs and Industrial Parks;
• EUR / USD payment among FEZs residents;
• Exemption from CIT for a period of 3 years, when investing 1 million USD in fx assets of the company and/ or in FEZ infrastructure development (for 5 years, when investing 5 million USD).FEZs are connected to all important transport routes and have access to all regions through the national and international roads;
• Customs Offce available on site, operating 7days/ week (if necessary 24 hours/day);
• Exemption from customs duties and excise duties on goods imported into the FEZs and subsequently exported; VAT for equipment and machinery: 0%;
• Corporate tax rate stands at 6% (3% in free port);
• Customs procedures tax: 0.1% from customs value of goods (outside FEZs 0.4%);
• 10 years state guarantee for protection against adverse changes in legislation (15 years in Free Port);
• Free connection to utilities in FEZs and Industrial Parks;
• EUR / USD payment among FEZs residents;
• Exemption from CIT for a period of 3 years, when investing 1 million USD in fx assets of the company and/ or in FEZ infrastructure development (for 5 years, when investing 5 million USD).
Job creation − Reduced calculation base of the taxable income, when increasing the number of staff (yearly average salary in the country for the year prior the reported fiscal year).
Taxable income deductions − Expenses related to transport (MDL 25 per day per employee), meals (MDL 35 per day per employee), and professional training of employees are deducted from the taxable income.
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Agricultural sector - VAT exemption on import of tractors and agricultural equipment. - there is a wide range of agricultural subsidies available. Please refer to our agricultural sector report and information leaflets to learn more. |
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Automotive sector - 180 days deferment to pay VAT and customs duties on imported raw materials; - VAT and customs duties exemption for imported goods introduced in equity capital. |
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ICT sector • unique tax of 7% from the turnover, replacing the CIT (Corporate Income Tax), PIT (Personal Income Tax), social security and medical insurance taxes, local and real estate taxes; • VAT and customs duties exemption for monitors, computers, network equipment, and components, as well as equipment and accessories according to tax and customs legislation; • State controls over the IT park residents’ activity are performed simultaneously by all bodies, as required by law, every three years. |
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Textile sector - 180 days deferment to pay VAT and customs duties on imported raw materials; - VAT and customs duties exemption for imported goods introduced in equity capital. |
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Free Economic Zones - Reduced CIT rate of 6% net, for income obtained from exports or sales to other FEZ residents-exporters; - Reduced CIT rate of 9% net, for income obtained from other activities conducted within FEZs; - CIT exemption for 3, 5 years for investing USD 1 Mio, and respectively USD 5 Mio; - 10 years guarantee of applicability of tax and customs regime existing at inception of activity. |
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Industrial Parks - Exemption to compensate losses caused by exclusion of land from agricultural circuit; - Privatization of land at the normative price; - Concessional rent of public property (down to 0.3 of the tariff established in state budget law); - Alienation free of charge or bailment of public property goods to the managing enterprise for the purpose of establishing and developing the industrial park; - Optimization of state inspections; - Allocation of public funds for infrastructure within parks. |
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Giurgiulesti International Free Port - Unrestricted right to practice any activity that is legal in Moldova; - Reduced CIT rate of 3% net, for activities within PILG for 10 years of residence; - Reduced CIT rate of 6% net, for next term till 2030; - Customs duties exemption; - VAT and excises exemption for shipments to GIFP and between GIFP residents; - 15 years guarantee of applicability of tax and customs regime existing at inception of activity. |