Europe
Currency
MDL
Corporate Tax
12%
Personal Income Tax
12%
VAT / GST
20%
Standard 12%; 4% for small businesses (revenue <MDL 3m).
Flat 12% PIT.
Standard 20%; 8% and 5% reduced.
Dividends
6%
Interest
12%
Royalties
12%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
~34% total (employer ~23% + employee ~11%).
Capital Gains Tax
12% (income)
Inheritance / Estate Tax
0–5%
Capital (Net Worth) Tax
0%
Property Tax
Property tax ~0.1–0.4%
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year
Notes
Free Economic Zones offer 0% CIT. IT Park regime (0% CIT, 7% income tax).
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