Real Estate Tax and Land Tax Rates in Moldova (2020–2025)

The real estate tax and land tax in the Republic of Moldova are established at the local level, based on decisions issued by local public authorities (LPA). Depending on the category of the taxable property and its characteristics, the maximum rates set by legislation apply, while the exact rate is approved by municipalities, towns, and rural localities.

Below is the fully updated and unique table reflecting the maximum rates stipulated by law for the period 2020–2025.

Table of Maximum Tax Rates (2020–2025)

I. Agricultural Land

1. Land (excluding hayfields and pastures)

II. Land Within Localities (Intravilan)

1. Land under residential buildings and household plots

III. Land Outside Localities (Extravilan)

IV. Tax on Agricultural Buildings and Structures (Non-assessed)

V. Tax on Non-Residential Properties (Except Garages)

VI. Tax on Residential Property (Until 2022 – limit abolished)

VII. Tax on Agricultural Land with Buildings

VIII. Progressive Increase of the Rate for Residential Properties (Abolished) — for individuals not engaged in entrepreneurial activity

Where to Check Tax Rates for Your Locality

The real estate tax and land tax rates are established by local public authorities (LPA), based on the type and characteristics of the taxable property.
The current rates for different localities can be verified using the following sources:

• State Register of Local Acts – in the “Decisions” section. Select the relevant local authority under the “LPA” category, then choose “Local taxes and fees” under “Field of activity”.
• State Tax Service (STS) – the Legislation section, page “Documents issued by LPA”, where local tax decisions are published.
• Official websites of city halls in the municipalities and towns of the Republic of Moldova, where local acts and updated tax rates are published.