Moldova Introduces Measures to Support Businesses and Repeals Law for 6% Reduced VAT Rate for Accommodation and Restaurant Services

Moldova has published Law No. 41 of 26 March 2026 in the Official Gazette, which primarily contains measures to support businesses. Some of the main tax measures are summarized as follows:

• The income threshold for the small business tax regime is increased from MDL 1.5 million to MDL 1.7 million, in line with the recently increased VAT registration threshold;
• Amendments are made in relation to the extension of the option for SMEs to defer tax payment (0% income tax) unless dividends are dis…