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 updated and unique table reflecting the maximum rates stipulated by law for the period 2022–2026.
Table of Maximum Tax Rates (2022–2026)
I. Agricultural Land
1. Land (excluding hayfields and pastures)
| Category | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|
| 1.1. Land with cadastral indicators | |||||
| Rate | 1.5 lei per 1 grade-hectare | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 1 grade-hectare | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 1 grade-hectare | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 1 grade-hectare | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 1 grade-hectare |
| 1.2. Land without cadastral indicators | |||||
| Rate | 110 lei per 1 hectare | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 1 hectare | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 1 hectare | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 1 hectare | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 1 hectare |
| 2. Hayfields and pastures | |||||
| With cadastral indicators | 0.75 lei per 1 grade-hectare | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 1 grade-hectare | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 1 grade-hectare | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 1 grade-hectare | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 1 grade-hectare |
| Without cadastral indicators | 55 lei per 1 hectare | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 1 hectare | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 1 hectare | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 1 hectare | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 1 hectare |
| 3. Land occupied by water bodies (ponds, lakes, etc.) | 115 lei per 1 hectare of water surface area | Rate set by the representative and deliberative bodies of the local public administration (LPA) | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 1 hectare of water surface area | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 1 hectare of water surface area | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 1 hectare of water surface area |
II. Land Within Localities (Intravilan)
1. Land under residential buildings and household plots
| Category | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|
| Rural localities | 1 leu per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² |
| Land allocated by the LPA as household plots and distributed in extravilan due to insufficient land in intravilan, not assessed by territorial cadastral authorities according to the estimated value | |||||
| Towns | 2 lei per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² |
| Municipalities Chișinău and Bălți | 10 lei per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² |
| Other municipalities and district-seat towns | 4 lei per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² |
| Land intended for agricultural enterprises and other land not assessed by territorial cadastral authorities according to the estimated value | |||||
| Towns and rural localities | 10 lei per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² |
| Chișinău / Bălți | 30 lei per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² |
| Other municipalities and district-seat towns | 10 lei per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 100 m² |
III. Land Outside Localities (Extravilan)
| Type of land | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|
| Extravilan land other than land with buildings and structures, quarries, and land destroyed as a result of production activity (not assessed by territorial cadastral authorities according to the estimated value) | 70 lei per 1 hectare | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 1 hectare | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 1 hectare | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 1 hectare | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 1 hectare |
| Extravilan land with buildings and structures, quarries, and land destroyed as a result of production activity (not assessed by territorial cadastral authorities according to the estimated value) | 350 lei per 1 hectare | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 1 hectare | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 1 hectare | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 1 hectare | Rate set by the representative and deliberative bodies of the local public administration (LPA) per 1 hectare |
IV. Tax on Agricultural Buildings and Structures (Non-assessed)
| Category | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|
| Legal entities and individuals carrying out entrepreneurial activity | 0.1% of the book value (accounting value) of the immovable property for the tax period | Rate set by the representative and deliberative bodies of the local public administration (LPA) based on the accounting value of the immovable property for the tax period | Rate set by the representative and deliberative bodies of the local public administration (LPA) based on the accounting value of the immovable property for the tax period | ||
| Individuals (other than those carrying out entrepreneurial activity) | 0.1% of the cost/value of the immovable property | Rate set by the representative and deliberative bodies of the local public administration (LPA) based on the cost/value of the immovable property | Rate set by the representative and deliberative bodies of the local public administration (LPA) based on the cost/value of the immovable property | ||
V. Tax on Non-Residential Properties (Except Garages)
| Category | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|
| Legal entities and individuals carrying out entrepreneurial activity | 0.3% of the accounting value of the immovable property for the tax period | Rate set by the representative and deliberative bodies of the local public administration (LPA) based on the accounting value of the immovable property for the tax period | Rate set by the representative and deliberative bodies of the local public administration (LPA) based on the accounting value of the immovable property for the tax period | ||
| Individuals (other than those carrying out entrepreneurial activity) | 0.3% of the cost/value of the immovable property | Rate set by the representative and deliberative bodies of the local public administration (LPA) based on the cost/value of the immovable property | Rate set by the representative and deliberative bodies of the local public administration (LPA) based on the cost/value of the immovable property | ||
VI. Tax on Residential Property (Maximum rate limitation abolished)
| Indicator | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|
| Maximum rate (of the taxable base) | 0.4% | Abolished (repealed) by Law No. 356/2022 | - | - | - |
| Minimum rate (of the taxable base) | 0.05% | 0.05% | 0.05% | 0.05% | 0.05% |
VII. Tax on Agricultural Land with Buildings
| Indicator | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|
| Maximum rate (of the taxable base) | 0.3% | Abolished (repealed) by Law No. 356/2022 | - | - | - |
| Minimum rate (of the taxable base) | 0.1% | 0.1% | 0.1% | 0.1% | 0.1% |
VIII. Progressive Increase of the Rate for Residential Properties (Abolished) — for individuals not engaged in entrepreneurial activity
| Surface area | 2022 | 2023 | 2024 | 2025 | 2026 |
|---|---|---|---|---|---|
| 100–150 m² | ×1.5 | Excluded (abolished) | Excluded (abolished) | ||
| 150–200 m² | ×2 | Excluded (abolished) | Excluded (abolished) | ||
| 200–300 m² | ×10 | Excluded (abolished) | Excluded (abolished) | ||
| Over 300 m² | ×15 | Excluded (abolished) | Excluded (abolished) | ||
Where to Check Tax Rates for Your Locality
The real estate tax and land tax rates are established by local public authorities (LPA), depending on the 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.
