In Moldova, in 2022, the excise rates on car imports have not changed.
At the same time, the import of vehicles with a long service life is allowed. In accordance with the Tax Code, the amount of excise tax is proportional to the service life of the vehicle - the longer the service life, the higher the excise rate. For example, for cars with a gasoline engine volume from 2 thousand to 3 thousand cubic cm. with a service life of up to 2 years, the amount of excise tax is 31.14 lei per 1 cubic cm.; from 3 to 4 years old - 31.58 lei; from 5 to 6 years old - 31.81 lei, at the age of 7 years - 34.99 lei; 8 years old - 38.49 lei; 9 years old - 42.34 lei; 10 years - 50.81 lei per 1 cu. cm, and those with a service life of 11 years or more are subject to excise duty in the amount of 66.05 to 111.05 lei, depending on age. Similar rates and steps to increase excise taxes have been established for cars with a diesel engine with a volume of 1.5 thousand to 2.5 thousand cm. The maximum excise rate is applied for cars with a service life of more than 20 years - 161.84 lei per 1 cubic cm. In 2022, the procedure for calculating the additional, the so-called. “Progressive” excise tax for luxury cars, it is applied to vehicles worth 600 thousand lei and more. The previous exemptions on the payment of excise taxes on the import of motorcycles, mopeds and bicycles with a service life of up to 11 years, as well as hybrid and electric vehicles, have been preserved. Excise rates for retro cars (of historical and ethnographic value) are also applied at the level of 2021: for cars aged 30-39 years - 40 thousand lei, 40-49 years - 30 thousand lei, over 50 years - 20 thousand lei. //10.01.2022 – InfoMarket.
