Official rate: 10 Aug 2026

Double-taxation treaties

The states Moldova has a tax treaty with, and the official texts.

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The figures shown are the treaty CEILINGS (articles 10–12), not the rate paid. Moldova withholds 6% on dividends and 12% on interest and royalties domestically, and the effective rate is the lower of the domestic rate and the treaty ceiling. Two values separated by “/” mean the article sets conditions — usually a shareholding threshold — that decide the rate. The treaty text prevails.

Ceilings transcribed from the Moldova table, last reviewed 24 Jun 2026, published by PwC Worldwide Tax Summaries

The register is the Ministry of Finance’s, as of 20 Jun 2022: mf.gov.md · copy taken 7 Aug 2026

51 of 51 states

  • 1.Republica Albania

    Dividends
    5/10%
    Interest
    5%
    Royalties
    10%
    Convenția6 Dec 2002, Porto
    In force from
    6 Jun 2003
    Applies from
    1 Jan 2004
    Official text
    roen
    Protocolul6 Dec 2002, Porto
    In force from
    6 Jun 2003
    Applies from
    1 Jan 2004
    Official text
    roen

  • 2.Republica Armenia

    Dividends
    5/15%
    Interest
    10%
    Royalties
    10%
    Convenția6 Oct 2002, Chișinău
    In force from
    20 Jun 2005
    Applies from
    1 Jan 2006
    Official text
    roru

  • 3.Republica Austria

    Dividends
    5/15%
    Interest
    5%
    Royalties
    5%
    Convenția29 Apr 2004, Viena
    In force from
    1 Jan 2005
    Applies from
    1 Jan 2006
    Official text
    roen
    Protocolul29 Apr 2004, Viena
    In force from
    1 Jan 2005
    Applies from
    1 Jan 2006
    Official text
    roen

  • 4.Republica Azerbaidjan

    Dividends
    8/15%
    Interest
    10%
    Royalties
    10%
    Convenția27 Nov 1997, Baku
    In force from
    28 Jan 1999
    Applies from
    1 Jan 2000
    Official text
    roru

  • 5.Republica Belarus

    Dividends
    15%
    Interest
    10%
    Royalties
    15%
    Convenția23 Dec 1994, Chișinău
    In force from
    28 May 1996
    Applies from
    1 Jan 1997
    Official text
    roru

  • 6.Regatul Belgiei

    Dividends
    15%
    Interest
    15%
    Royalties
    0%
    Convenția17 Dec 1987, Bruxelles
    In force from
    21 May 1996
    Applies from
    1 Jan 1997
    Official text
    roru

  • 7.Bosnia și Herțegovina

    Dividends
    5/10%
    Interest
    10%
    Royalties
    10%
    Convenția8 Dec 2003, Saraevo
    In force from
    17 Dec 2004
    Applies from
    1 Jan 2005
    Official text
    roen

  • 8.Republica Bulgaria

    Dividends
    5/15%
    Interest
    10%
    Royalties
    10%
    Convenția15 Sept 1998, Sofia
    In force from
    25 Mar 1999
    Applies from
    1 Jan 2000
    Official text
    roen

  • 9.Canada

    Dividends
    5/15%
    Interest
    10%
    Royalties
    10%
    Convenția4 Jul 2002, Chișinău
    In force from
    13 Dec 2002
    Applies from
    1 Jan 2003
    Official text
    roen
    Protocolul4 Jul 2002, Chișinău
    In force from
    13 Dec 2002
    Applies from
    1 Jan 2003
    Official text
    roen

  • 10.Republica Cehă

    Dividends
    5/15%
    Interest
    5%
    Royalties
    10%
    Convenția12 May 1999, Praga
    In force from
    26 Apr 2000
    Applies from
    1 Jan 2001
    Official text
    roen
    Protocolul14 Oct 2004, Praga
    In force from
    13 Jul 2005
    Applies from
    1 Jan 2006
    Official text
    roen

  • 11.Republica Populară Chineză

    Dividends
    5/10%
    Interest
    10%
    Royalties
    10%
    Convenția7 Jun 2000, Beijing
    In force from
    26 May 2001
    Applies from
    1 Jan 2002
    Official text
    roen

  • 12.Republica Cipru

    Dividends
    5/10%
    Interest
    5%
    Royalties
    5%
    Convenția28 Jan 2008, Nicosia
    In force from
    3 Sept 2008
    Applies from
    1 Jan 2009
    Official text
    roen

  • 13.Republica Croația

    Dividends
    5/10%
    Interest
    5%
    Royalties
    10%
    Convenția30 May 2005, Chișinău
    In force from
    10 May 2006
    Applies from
    1 Jan 2007
    Official text
    roen
    Protocolul30 May 2005, Chișinău
    In force from
    10 May 2006
    Applies from
    1 Jan 2007
    Official text
    roen

  • 14.Republica Elenă

    Dividends
    5/15%
    Interest
    10%
    Royalties
    8%
    Convenția29 Mar 2004, Chișinău
    In force from
    11 Jul 2005
    Applies from
    1 Jan 2006
    Official text
    roen

  • 15.Republica Elvețiană

    Dividends
    5/15%
    Interest
    10%
    Royalties
    0%
    Convenția13 Jan 1999, Berna
    In force from
    22 Aug 2000
    Applies from
    1 Jan 2001
    Official text
    roen
    Protocolul13 Jan 1999, Berna
    In force from
    22 Aug 2000
    Applies from
    1 Jan 2001
    Official text
    roen

  • 16.Republica Estonia

    Dividends
    10%
    Interest
    10%
    Royalties
    10%
    Convenția23 Feb 1998, Tallin
    In force from
    21 Jul 1998
    Applies from
    1 Jan 1999
    Official text
    roen

  • 17.Republica Finlanda

    Dividends
    5/15%
    Interest
    5%
    Royalties
    3/7%
    Convenția16 Apr 2008, Helsinki
    In force from
    9 Nov 2008
    Applies from
    1 Jan 2009
    Official text
    roen

  • 18.Republica Federală Germania

    Dividends
    15%
    Interest
    5%
    Royalties
    0%
    Convenția24 Nov 1981, Bonn
    In force from
    11 Oct 1995
    Applies from
    1 Jan 1996
    Official text
    roru
    Protocolul24 Nov 1981, Bonn
    In force from
    11 Oct 1995
    Applies from
    1 Jan 1996
    Official text
    roru

  • 19.Irlanda

    Dividends
    5/10%
    Interest
    5%
    Royalties
    5%
    Convenția28 May 2009, Chișinău
    In force from
    22 Apr 2010
    Applies from
    1 Jan 2011
    Official text
    roen
    Protocolul28 May 2009, Chișinău
    In force from
    22 Apr 2010
    Applies from
    1 Jan 2011
    Official text
    roen

  • 20.Statul Israel

    Dividends
    5/10%
    Interest
    5%
    Royalties
    5%
    Convenția23 Nov 2006, Tel Aviv
    In force from
    12 Apr 2007
    Applies from
    1 Jan 2008
    Official text
    roen
    Protocolul23 Nov 2006, Tel Aviv
    In force from
    12 Apr 2007
    Applies from
    1 Jan 2008
    Official text
    roen

  • 21.Japonia

    Dividends
    15%
    Interest
    10%
    Royalties
    0/10%
    Convenția18 Jan 1986, Tokio
    In force from
    23 Jun 1998
    Applies from
    1 Jan 1999
    Official text
    roruen
    Protocolul18 Jan 1986, Tokio
    In force from
    23 Jun 1998
    Applies from
    1 Jan 1999
    Official text
    roruen

  • 22.Republica Kazahstan

    Dividends
    10/15%
    Interest
    10%
    Royalties
    10%
    Convenția15 Jul 1999, Astana
    In force from
    25 Feb 2002
    Applies from
    1 Jan 2003
    Official text
    roru

  • 23.Republica Kirgiză

    Dividends
    5/15%
    Interest
    10%
    Royalties
    10%
    Convenția17 Apr 2004, Bișkek
    In force from
    16 May 2006
    Applies from
    1 Jan 2007
    Official text
    roru
    Protocolul17 Apr 2004, Bișkek
    In force from
    16 May 2006
    Applies from
    1 Jan 2007
    Official text
    roru

  • 24.Republica Letonia

    Dividends
    10%
    Interest
    10%
    Royalties
    10%
    Convenția25 Feb 1998, Riga
    In force from
    24 Jun 1998
    Applies from
    1 Jan 1999
    Official text
    roen

  • 25.Republica Lituania

    Dividends
    10%
    Interest
    10%
    Royalties
    10%
    Convenția18 Feb 1998, Minsk
    In force from
    7 Sept 1998
    Applies from
    1 Jan 1999
    Official text
    roen

  • 26.Marele Ducat de Luxemburg

    Dividends
    5/10%
    Interest
    5%
    Royalties
    5%
    Convenția11 Jul 2007, Chișinău
    In force from
    4 Dec 2009
    Applies from
    1 Jan 2010
    Official text
    roen
    Protocolul11 Jul 2007, Chișinău
    In force from
    4 Dec 2009
    Applies from
    1 Jan 2010
    Official text
    roen

  • 27.Republica Macedonia

    Dividends
    5/10%
    Interest
    5%
    Royalties
    10%
    Convenția21 Feb 2006, Skopje
    In force from
    28 Dec 2006
    Applies from
    1 Jan 2007
    Official text
    roen
    Protocolul21 Feb 2006, Skopje
    In force from
    28 Dec 2006
    Applies from
    1 Jan 2007
    Official text
    roen

  • 28.Regatul Unit al Marii Britanii și Irlandei de Nord

    Dividends
    0/5/10%
    Interest
    0/5%
    Royalties
    5%
    Convenția8 Nov 2007, Londra
    In force from
    30 Nov 2008
    Applies from
    1 Jan 2009
    Official text
    roen
    Protocolul8 Nov 2007, Londra
    In force from
    30 Nov 2008
    Applies from
    1 Jan 2009
    Official text
    roen

  • 29.Republica Muntenegru

    Dividends
    5/15%
    Interest
    10%
    Royalties
    10%
    Convenția9 Jun 2005, Chișinău
    In force from
    23 May 2006
    Applies from
    1 Jan 2007
    Official text
    roen
    Protocolul9 Jun 2005, Chișinău
    In force from
    23 May 2006
    Applies from
    1 Jan 2007
    Official text
    roen

  • 30.Sultanatul Oman

    Dividends
    5%
    Interest
    5%
    Royalties
    10%
    Convenția3 Apr 2007, Muscat
    In force from
    13 Aug 2007
    Applies from
    1 Jan 2008
    Official text
    roen
    Protocolul3 Apr 2007, Muscat
    In force from
    13 Aug 2007
    Applies from
    1 Jan 2008
    Official text
    roen

  • 31.Republica Polonia

    Dividends
    5/15%
    Interest
    10%
    Royalties
    10%
    Convenția15 Nov 1994, Varșovia
    In force from
    27 Oct 1995
    Applies from
    1 Jan 1996
    Official text
    roru

  • 32.Republica Portugheză

    Dividends
    5/10%
    Interest
    10%
    Royalties
    8%
    Convenția11 Feb 2009, Lisabona
    In force from
    18 Oct 2010
    Applies from
    1 Jan 2011
    Official text
    roen
    Protocolul11 Feb 2009, Lisabona
    In force from
    18 Oct 2010
    Applies from
    1 Jan 2011
    Official text
    roen

  • 33.România

    Dividends
    10%
    Interest
    10%
    Royalties
    10/15%
    Convenția21 Feb 1995, Chișinău
    In force from
    10 Apr 1996
    Applies from
    1 Jan 1997
    Official text
    ro

  • 34.Federația Rusă

    Dividends
    10%
    Interest
    0%
    Royalties
    10%
    Convenția12 Apr 1996, Moscova
    In force from
    6 Jun 1997
    Applies from
    1 Jan 1998
    Official text
    roru

  • 35.Republica Serbia

    Dividends
    5/15%
    Interest
    10%
    Royalties
    10%
    Convenția9 Jun 2005, Chișinău
    In force from
    23 May 2006
    Applies from
    1 Jan 2007
    Official text
    roen
    Protocolul9 Jun 2005, Chișinău
    In force from
    23 May 2006
    Applies from
    1 Jan 2007
    Official text
    roen

  • 36.Republica Slovacă

    Dividends
    5/15%
    Interest
    10%
    Royalties
    10%
    Convenția25 Nov 2003, Chișinău
    In force from
    17 Sept 2006
    Applies from
    1 Jan 2007
    Official text
    roen

  • 37.Republica Slovenia

    Dividends
    5/10%
    Interest
    5%
    Royalties
    5%
    Convenția31 May 2006, Ljubljiana
    In force from
    14 Nov 2006
    Applies from
    1 Jan 2007
    Official text
    roen
    Protocolul31 May 2006, Ljubljiana
    In force from
    14 Nov 2006
    Applies from
    1 Jan 2007
    Official text
    roen

  • 38.Regatul Spaniei

    Dividends
    0/5/10%
    Interest
    5%
    Royalties
    8%
    Conventia8 Oct 2007, Chișinău
    In force from
    30 Mar 2009
    Applies from
    1 Jan 2010
    Official text
    roen
    Protocolul8 Oct 2007, Chișinău
    In force from
    30 Mar 2009
    Applies from
    1 Jan 2010
    Official text
    roen

  • 39.Republica Tadjikistan

    Dividends
    5/10%
    Interest
    5%
    Royalties
    10%
    Convenția15 Nov 2002, Dușanbe
    In force from
    25 Feb 2004
    Applies from
    1 Jan 2005
    Official text
    roru

  • 40.Republica Turcia

    Dividends
    10/15%
    Interest
    10%
    Royalties
    10%
    Convenția25 Jun 1998, Chișinău
    In force from
    28 Jul 2000
    Applies from
    1 Jan 2001
    Official text
    roen
    Protocolul25 Jun 1998, Chișinău
    In force from
    28 Jul 2000
    Applies from
    1 Jan 2001
    Official text
    roen

  • 41.Regatul Tărilor de Jos

    Dividends
    0/5/15%
    Interest
    5%
    Royalties
    2%
    Convenția3 Jul 2000, Chișinău
    In force from
    1 Jun 2001
    Applies from
    1 Jan 2002
    Official text
    roen
    Protocolul3 Jul 2000, Chișinău
    In force from
    1 Jun 2001
    Applies from
    1 Jan 2002
    Official text
    roen

  • 42.Ucraina

    Dividends
    5/15%
    Interest
    10%
    Royalties
    10%
    Convenția29 Aug 1995, Chișinău
    In force from
    27 May 1996
    Applies from
    1 Jan 1997
    Official text
    roru

  • 43.Republica Ungară

    Dividends
    5/15%
    Interest
    10%
    Royalties
    0%
    Convenția19 Apr 1995, Budapesta
    In force from
    16 Aug 1996
    Applies from
    1 Jan 1997
    Official text
    roen

  • 44.Republica Uzbekistan

    Dividends
    5/15%
    Interest
    10%
    Royalties
    15%
    Convenția30 Mar 1995, Chișinău
    In force from
    28 Nov 1995
    Applies from
    1 Jan 1996
    Official text
    roru

  • 45.Republica Italiană

    Dividends
    5/15%
    Interest
    5%
    Royalties
    5%
    Convenția3 Jul 2002, Roma
    In force from
    14 Jul 2011
    Applies from
    1 Jan 2012
    Official text
    roen
    Protocolul3 Jul 2002, Roma
    In force from
    14 Jul 2011
    Applies from
    1 Jan 2012
    Official text
    ruen

  • 46.Statul Kuwait

    Dividends
    0/5%
    Interest
    2%
    Royalties
    10%
    Convenția15 Mar 2010, Chișinău
    In force from
    21 Jun 2013
    Applies from
    1 Jan 2014
    Official text
    roen
    Protocolul15 Mar 2010, Chișinău
    In force from
    21 Jun 2013
    Applies from
    1 Jan 2014
    Official text
    roen

  • 47.Turkmenistan

    Dividends
    10%
    Interest
    10%
    Royalties
    10%
    Convenția24 Jul 2013, Chișinău
    In force from
    31 Dec 2013
    Applies from
    1 Jan 2014
    Official text
    roru

  • 48.Republica Malta

    Dividends
    5%
    Interest
    5%
    Royalties
    5%
    Convenția10 Apr 2014, Valletta
    In force from
    17 Jun 2015
    Applies from
    1 Jan 2016
    Official text
    roen

  • 49.Georgia

    Dividends
    5%
    Interest
    5%
    Royalties
    5%
    Convenția29 Nov 2017, Tbilisi
    In force from
    17 Apr 2018
    Applies from
    1 Jan 2019
    Official text
    roen
    Protocolul29 Nov 2017, Tbilisi
    In force from
    17 Apr 2018
    Applies from
    1 Jan 2019
    Official text
    roen

  • 50.Emiratele Arabe Unite

    Dividends
    5%
    Interest
    6%
    Royalties
    6%
    Acordul10 Jul 2017, Chișinău
    In force from
    26 Jul 2018
    Applies from
    1 Jan 2017
    Official text
    roen

  • 51.Republica Franceză

    Dividends
    5/10%
    Interest
    5%
    Royalties
    6%

    Convenția se aplică de la 1 ianuarie 2025 (Legea nr. 208/2022).

    Convenția15 Jun 2022, Chișinău
    In force from
    23 Apr 2024
    Applies from
    1 Jan 2025
    Official text
    roen
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