Moldova has published Law No. 318 of 29 December 2025 in the Official Gazette, which contains various amendments. One of the key amendments provides for an increase in the VAT registration threshold from MDL 1.2 million to MDL 1.5 million, effective 1 January 2026.
Another important amendment is an extension to 2026 of the 0% income tax rate on SMEs in respect of taxable income not distributed as dividends (i.e., reinvested). The definition of an SME for the 0% income tax rate is also revis…