Moldova Parliament adopts 2027 fiscal and customs policy

Moldova Parliament fiscal policy 2027 income tax exemption VAT increase HoReCa sector

The Moldovan Parliament has passed the fiscal and customs policy for 2027, a package designed to simplify legislation and increase state revenues by an estimated 5.1 billion lei. The law introduces several changes to income tax and VAT structures.

Key personal tax changes include increasing the annual personal income tax exemption from 29,700 lei to 40,020 lei. For vulnerable groups, such as persons with disabilities from childhood, combat participants, and Chernobyl liquidators, the exemption rises to 46,680 lei. The exemption for children will increase from 9,900 lei to 11,040 lei. Additionally, the tax exemption for selling a primary residence will apply to those who lived in the property for at least three years, regardless of official domicile status, with capital gains taxed at 12%.

In the VAT sector, the rate for the HoReCa sector (hotels, restaurants, and cafes) will rise from 8% to 12%. A 12% rate will also apply to certain agricultural products, including zootechnical, phytotechnical, and horticultural production. While cereals and oilseeds will maintain an 8% VAT rate until the end of 2027, this is scheduled to increase to 12% on January 1, 2028. The policy also includes new taxes for packages from abroad, gambling, and energy drinks.

Entities

Bălţi · Chișinău · Constantin Cuiumju · Corina Alexa · European Union · Ministry of Finance of Moldova · Moldova · Olga Ursu · PAS · Parliament of the Republic of Moldova · Romania

Claims

What the coverage asserts, and how many sources carry each claim.

[○ 1 SOURCE] The law sets a 5% minimum target for non-polluting vans.
[● 3 SOURCES] Taxi platforms must process payments through financial institutions licensed in Moldova. realitatea.md
[● 2 SOURCES] Parliament is debating budget, fiscal, and customs policy in its second reading. realitatea.md
[● 3 SOURCES] People with severe childhood disabilities may concurrently receive disability and survivor pensions. realitatea.md
[● 2 SOURCES] Modernization of heating systems in Chișinău and Bălți is being declared a matter of public utility. realitatea.md
[○ 1 SOURCE] The law sets a 23% minimum target for non-polluting buses.
[● 2 SOURCES] The Strășeni-Gutinaș power line project is being declared a matter of public utility. realitatea.md
[○ 1 SOURCE] Legislation will set a 13.5% minimum target for non-polluting light vehicles in procurement.