Fiscal incentivesinfo@zelb.md2024-03-04T10:42:59+02:00

1. Exemption of 50% of the income tax rate established in the Republic of Moldova, for income from the export of goods (services) originating in the free economic zone;
2. Exemption of 25% of the income tax rate established in the RM for income from activities other than the export of goods (services);
3. Total exemption for 3 years from the payment of income tax on income from the export of goods (services) originating in the free economic zone, as a result of investment in the free zone of at least 1 million USD;
4. Total exemption for 5 years from the payment of income tax on income obtained from the export of goods (services) originating from the free economic zone, as a result of investment in the free zone of at least 5 million USD;
5. VAT is not applicable to goods (services) supplied within free zones;
6. Zero VAT rate for goods (services) delivered to the free zone from outside the Republic of Moldova, for goods (services) delivered from the free zone outside the Republic of Moldova, for goods (services) delivered to the free zone from the rest of the territory of the Republic of Moldova, for goods (services) delivered by residents of different free zones of the Republic of Moldova to each other;
7. Excise duty exemption for goods brought into the free zone from outside the Republic of Moldova, from other free zones, from the rest of the territory of the Republic of Moldova, as well as goods originating from the free zone and exported outside the Republic of Moldova;
8. The supply of goods within the free zone and the supply of goods from one free zone to another are not subject of excise duty.

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