Revenues to the Moldovan budget from income tax paid by individuals renting out real estate in January-November 2025 increased by 27.3% versus the same period in 2024, reaching 85.8 million lei
As reported by the State Tax Service, as a result of voluntary compliance and information activities, 1,748 individuals renting out/using real estate were identified in the first 11 months of 2025. Based on the results of 231 inspections, individuals who rented out real estate without complying with the law were charged the following additional payments to the budget: main payments – 527,600 lei, late payment penalties – 26,800 lei, and fines – 31,400 lei. In January-November 2025, 30,514 contracts for renting real estate to other individuals were registered with the State Tax Service. The top three regions in terms of the amount of income tax paid to the Moldovan budget by individuals renting out real estate are: Chisinau municipality – 21,736 contracts, amount of revenue to the budget – 73.83 million lei; Bălți municipality – 2,061 contracts (3 million lei); Cahul - 729 contracts (1.45 million lei). 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 (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 of its conclusion. This tax is paid monthly, by the 25th day of the current month, in accordance with the procedure established by the State Tax Service. Citizens who fail to comply with 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 to other individuals for ownership and/or use using Booking, Airbnb, and other platforms of the need to fulfill their tax obligations related to the income received. // 12.12.2025 — InfoMarket
