Moldovan budget revenues from income tax payments by individuals leasing real estate in January-May 2025, compared to the same period in 2024, increased by 30.3% - to 37.1 million lei
This was reported by the State Tax Service, noting that as a result of voluntary compliance and information actions for 5 months of 2025, 764 individuals leasing/using real estate were identified. Based on the results of inspections, for 101 individuals leasing real estate and not complying with the legislation, the following additional payments to the budget were accrued: basic payments - 244.6 thousand lei, late payment penalties - 10 thousand lei and fines - 13.6 thousand lei. In January-May 2025, the State Tax Service registered 11,780 contracts for leasing real estate to other individuals, which is 13% more than in the same period a year earlier. The State Tax Service reminded that, in accordance with the Tax Code, individuals who are not engaged in entrepreneurial activity and who lease real estate to other individuals for possession and/or use (for property lease, rent, usufruct) pay a tax of 7% of the monthly contract value. These individuals are required to register the contract with the State Tax Service within 7 days from the date of conclusion of the contract. This tax is paid monthly, no later than the 25th day of the current month, in the manner established by the State Tax Service. Citizens who fail to fulfill 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 into ownership and/or use to other individuals using Booking, Airbnb and other platforms about the need to fulfill tax obligations related to the income received.// 11.06.2025 — InfoMarket.
