Moldova has 48 operational tax treaties in place, which safeguard against double taxation with other jurisdictions, this contributes for one of the most competitive tax systems in the region.
The standard VAT rate is 20%, while the reduced rate is 8%. The recent fiscal reform established a unique tax rate on the income of individuals and legal entities at the level of 12%.
Non-residents are taxed on Greece-source profits only
No capital duty, no net wealth/ net worth tax
Stamp duty for individuals is 3,6%
Property taxation includes a main tax depending on the characteristics of the property and an additional tax calculated for properties value exceeding EUR 300,000
Inheritance tax ranging from 1-10% for close relatives
Non-residents are taxed only on Bulgaria-source income
Individuals who have a permanent address in Bulgaria but whose center of vital interests is not in the country are not considered a Bulgarian tax resident