In 2026, dividend tax in Moldova is 6%, for both resident and non-resident shareholders. The SRL withholds it at source when paying out, and for an individual shareholder it is a final tax. Before that, the company’s profit is taxed at 12%, so the total tax burden on money taken out of an SRL as dividends is about 17.3%. Below: how the decision is made, when interim dividends are allowed, how to report to the State Tax Service (SFS) and how dividends compare with a salary.
1. What Is the Dividend Tax Rate in 2026
Under Article 90¹(3¹) of the Tax Code, an SRL paying dividends withholds 6% of the amount. The rule applies equally to:
Exception: dividends paid out of retained profits from the 2008–2011 tax periods are taxed at 15%. For a recently founded SRL this exception is irrelevant.
Worked example. The SRL earns a taxable profit of MDL 100,000. It pays MDL 12,000 of income tax (12%) and is left with a net profit of MDL 88,000. If it distributes the whole net profit, it withholds 6% (MDL 5,280) and the shareholder receives MDL 82,720. Total tax burden: 17.28%.
Watch out for the zero rate on undistributed profit. In 2026 the 0% income tax rate on reinvested profit remains in place for eligible enterprises (generally those with revenue or assets up to MDL 100 million and at most 249 employees; stricter conditions apply to trade). It is a deferral, not an exemption: once that profit is distributed as dividends, the deferred income tax becomes payable, on top of the 6% withheld at payment.
What is coming in 2027. The draft 2027 fiscal policy, approved by the Government on 8 September 2026, proposes raising the rate from 6% to 8%, only for dividends paid out of profits generated from 2027 onwards. At the time of publication it is a draft that Parliament still has to adopt. Profit accumulated up to the end of 2026 would stay at 6%.
2. Non-Resident Shareholders and Double Tax Treaties
The domestic rate for non-residents is also 6%. The Republic of Moldova has around 50 double tax treaties in force. The basic principles:
In September 2026 the Government also approved a draft aligning the law with EU directives, which would exempt certain dividends paid to parent companies in EU member states, but it would only apply from Moldova’s accession to the European Union.
3. Who Decides on Dividends: the General Meeting or the Sole Shareholder
Dividends are not paid simply at the administrator’s wish. Under Article 39 of Law No. 135/2007 on limited liability companies:
Important limits:
Also check what the company’s Articles of Association (Statutul) say about profit distribution and calling the meeting.
4. Interim Dividends: Are They Allowed?
Yes. Law No. 135/2007 allows interim dividends to be paid during the year, based on interim financial statements showing that sufficient funds are available. Law No. 229/2025, in force since 23 August 2025, removed the condition that tied these payments to the amounts calculated after approval of the annual financial statements, to make life easier for small SRLs, especially single-shareholder ones.
Interim dividends are taxed the same way: 6%, withheld on each payment. The practical advice is still caution: if the year ends worse than the interim statements suggested, discuss the accounting and tax consequences with your accountant in advance.
5. Withholding the Tax and Reporting to the SFS
Steps for a correct dividend payment:
If you distribute profit that benefited from the zero rate, also calculate and declare the deferred income tax, using the SFS forms and instructions in force. Returns are filed electronically, with the company’s electronic signature.
6. Salary or Dividends: a Quick Comparison
A salary for the shareholder-administrator:
Dividends:
In practice, many entrepreneurs combine a reasonable salary (for social protection) with dividends from the remaining profit. The best mix depends on income level, the SRL’s tax regime and personal needs — worth discussing with an accountant.
Frequently Asked Questions
What is the dividend tax in Moldova in 2026?
6%, withheld at source by the SRL, for residents and non-residents. Exception: 15% for dividends out of 2008–2011 profits.
Do I still have to declare dividends as an individual?
For a resident individual shareholder, the 6% withheld by the SRL is the final tax, so no additional tax is due in Moldova on those dividends.
Can I pay dividends in the first year of business?
Yes, if there is net profit. Interim dividends can be paid during the year based on interim financial statements.
Will the rate change in 2027?
The draft 2027 fiscal policy proposes 8% for dividends out of profits generated from 2027. Until Parliament adopts it, the rate in force remains 6%.
Conclusion
Taking money out of a Moldovan SRL through dividends is simple and relatively cheap: 12% at company level, 6% on payment, a shareholders’ resolution and a monthly report to the SFS. But it all starts with a correctly registered company. SRLRapid fills in the official ASP forms for registering your SRL from a single online questionnaire: the Articles of Association (Statutul), the minutes of the founding meeting, the registration application and the founders’ declarations.
Note: this guide is for information only and reflects the law as of the date of publication (September 2026). SRLRapid prepares documents but does not provide tax or legal advice. For your specific situation, consult an accountant or tax adviser.
