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Incentives

Incentives offered in Free Economic Zones

• 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.

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.
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.

ICT sector
- Reduced base of the taxable income of employees and applicable social security charges (2 average monthly salaries in economy forecasted for the concerned year).
- Incentives for the technology park resident companies (Law No 199 on IT parks):

• 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.
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.
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.
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.
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.
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