Moldova capital gains tax calculator

There is no separate capital gains tax. For a resident individual who does not carry on business, 50% of the excess of recognised capital gains over the year's capital losses is included in gross income and taxed at the flat 12% individual rate. That is an effective 6% of the net gain. The gain is the sale proceeds less the documented acquisition or creation cost.

No. Article 41(1) of the Fiscal Code lets a taxpayer deduct capital losses only within the limits of capital gains of the same fiscal period, and article 41(2) carries an unused loss into the next period only for business entities (agentii economici). An individual's loss larger than the year's gains is lost.

A resident individual with taxable income, including capital gain, files the CET18 income-tax return and pays by 30 April of the year following the fiscal year. Where a resident entity buys the asset from you it withholds 12% at source from the gain, so keep your acquisition documents.

Moldova has no separate capital gains tax. For a resident individual who does not carry on business, the taxable amount is 50% of the excess of recognised capital gains over capital losses of the same fiscal period, included in gross income and taxed at the 12% individual income tax rate of article 15(a), an effective 6% of the net gain (Fiscal Code articles 18(e), 39(1), 40(7) and 15(a); State Tax Service news of 2 April 2026). The gain or loss is the difference between the amount received and the documented value base of the capital assets (articles 40(1) and 42(1)).

Capital assets are defined by article 39(1) of the Fiscal Code as participation titles (shares and social parts), bonds and other ownership titles used in business activity, private property not used in business activity, land, and options to buy or sell capital assets. A listed share sale's gain is taken from the broker's or investment firm's report (article 40(3)). Funds and exchange-traded funds have no separate schedule: the unit is classified by its legal instrument, and a distribution may be investment income rather than a disposal gain.

Losses net only within the fiscal period. Article 41(1) allows a taxpayer to deduct capital losses only within the limits of capital gains; article 41(2) carries an unused loss forward into the following fiscal period only for 'agentii economici' (business entities and legal persons). An individual who does not carry on business therefore has no capital-loss carry-forward: the loss reduces the year's recognised gains and any excess is not carried. The same-period netting runs before the 50% inclusion.

The basic residence is not taxed. Article 20(y^3) makes the income of resident individuals from disposing of the basic residence non-taxable, and article 40(6) does not recognise the gain or loss from its sale or exchange. Article 5(46) defines the basic residence as the dwelling that cumulatively (a) has been the taxpayer's property for at least 3 years and (b) was the taxpayer's domicile or residence during the last 3 years before the disposal, including where the domicile was cancelled up to 90 days before the disposal. A donation contract between first-degree relatives or between spouses is not recognised either (article 40(5)).

State securities are exempt. Income of resident individuals in the form of capital gains or interest from state securities and from bonds issued by local public administration authorities is non-taxable, and the Fiscal Code does not recognise the gain or loss on the redemption or exchange of debt securities, bonds and state securities by their issuers, by the Ministry of Finance or by primary dealers (Fiscal Code article 20; State Tax Service news of 2 April 2026; PwC Moldova individual income determination). The calculator treats the state-securities card as exempt for resident individuals.

Crypto treatment is administrative guidance, not a dedicated statute. State Tax Service Order no. 214 of 24 May 2022 states that Moldova does not regulate cryptocurrency as an electronic payment currency and does not recognise it as electronic money under Law no. 114/2012; absent special rules, crypto is the holder's property, and where the holder does not use it in business activity it qualifies as a capital asset under article 39(1). A private disposal is analysed on the capital-gain framework: proceeds less documented basis, 50% inclusion, 12%. The classification must be revisited if Moldova enacts dedicated virtual-asset rules.

Immovable property is taxed on the gain, not through a value-based transfer charge: the sale price less the documented value base, with 50% of the net gain included at 12%, subject to the basic-residence exclusion. The annual property tax and the wealth tax on real estate in force from 1 January 2025 are separate charges on owning property, not on the transfer (PwC Moldova individual other taxes, last reviewed 24 June 2026). A motor vehicle that the seller owned for at least 3 years (except a collection vehicle of historical or ethnographic interest) is excluded: its gain or loss is not recognised (State Tax Service news of 2 April 2026).

The 50% inclusion and the 12% rate are carried through 2021-2026 with no enacted change to the capital-gain chapter located in the window. An individual with taxable capital gain files the CET18 income-tax return and pays by 30 April of the following year (Fiscal Code article 83; State Tax Service). Where the buyer is a resident entity it withholds 12% at source from the gain, and the acquisition cost must be documented (article 90).