Revenues to the Moldovan budget from income tax paid by individuals renting out real estate in 2025 increased by 27.2% compared to 2024, reaching 95.3 million lei
As reported by the State Tax Service, as a result of voluntary compliance and information activities in January-December 2025, 1,901 individuals renting out/using real estate were identified. As a result of the audits, 283 individuals who rented out real estate without complying with the law were charged the following additional payments to the budget: principal payments – 654,400 lei, late payment penalties – 64,000 lei, and fines – 36,000 lei. In 2025, 33,696 contracts for the rental of real estate to other individuals were registered with the State Tax Service, which is 29.2% more than in the same period a year earlier. According to the results of 2025, the top four regions in terms of the amount of income tax paid to the Moldovan budget by individuals renting out real estate are: Chisinau municipality - 24,065 contracts, budget revenue - 81.65 million lei; Bălți - 2,280 contracts (3.39 million lei); Cahul - 781 contracts (1.67 million lei); Căușeni - 381 contracts (912,300 lei). The State Tax Service reminded that, in accordance with the Tax Code, individuals who are not engaged in entrepreneurial activity and who transfer real estate to other individuals for possession and/or use (property lease, rent, usufruct) pay a tax of 7% of the monthly contract value. These persons are required to register the contract with the State Tax Service within 7 days of its conclusion. This tax is paid monthly, by the 25th day of the current month, in accordance with the procedure established by the State Tax Service. Citizens who fail to comply with these obligations are fined in accordance with the Tax Code. The State Tax Service also reminded individuals who are not engaged in entrepreneurial activity and who transfer real estate to other individuals for ownership and/or use using Booking, Airbnb, and other platforms of the need to fulfill their tax obligations related to the income received. // 26.01.2026 – InfoMarket.
