In the first quarter of 2026, Moldova’s budget revenues from income tax paid by individual property landlords totaled 28.5 million lei, up 26.4% to the same period last year
According to the State Tax Service, as a result of voluntary compliance and outreach efforts in January–March 2026, 266 individuals were identified who were renting out or leasing real estate. Additionally, following tax audits, 221 individuals who had leased real estate were assessed additional payments to the budget: principal payments of 266,700 lei, late payment penalties of 14,100 lei, and fines of 17,500 lei. In the first quarter of 2026, the State Tax Service registered 9,839 contracts for the lease of real estate to other individuals, which is 31.8% more than during the same period a year earlier. According to the results for January–March 2026, the largest number of lease agreements and tax payments to the budget came from individual property landlords in Chisinau Municipality—24.8 million lei from 6,528 contracts. In the districts, the largest income tax payments from property rentals were made by taxpayers in the municipality of Bălți—1.01 million lei (588 contracts), Cahul—0.49 million lei (373 contracts), and Ungheni—0.24 million lei (121 contracts). The State Tax Service reminded that, in accordance with the Tax Code, individuals not engaged in business activities who transfer real estate to other individuals for possession and/or use (through property lease, rental, or usufruct) are required to pay a tax of 7% of the monthly contract value. Such individuals 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 of the current month, in accordance with the procedure established by the State Tax Service. Citizens who fail to fulfill these obligations are subject to fines in accordance with the Tax Code. The State Tax Service also reminded individuals who are not engaged in business activities and who transfer real estate into the possession and/or use of other individuals via Booking, Airbnb, and other platforms of the need to fulfill tax obligations related to the income received. // 15.04.2026 – InfoMarket.
