Income Tax – Since 1 January 2008 corporate income tax is 0% throughout the Republic of Moldova. Should the corporate income tax, however, increase at a later stage residents of GIFP will benefit from a corporate income tax discount of 75% on the ordinary income tax rate during the first ten years beginning with the first taxation period after the one in which taxable income was earned and an income tax discount of 50% on the ordinary income tax rate for the following years until 2030.
 
VAT – Goods or services imported to GIFP from abroad or the rest of Moldova, exported to the outside of Moldova from GIFP or provided/supplied within GIFP are exempt from value added tax.
 
Excise Tax – Goods imported to GIFP, exported to the outside of Moldova from GIFP or provided/supplied within GIFP are exempt from Excise Tax.
 
Social Insurance – Foreign employees of GIFP residents are not required to make social insurance contributions
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