In January-February 2026, budget revenues from income tax paid by individuals who are landlords amounted to 18.5 million lei, which is 21.1% more than in the same period last year
According to the State Tax Service, as a result of voluntary compliance and information activities in January-February 2026, there were identified 190 individuals who rent out/use real estate. Also, based on the results of tax audits, 188 individuals who rented out real estate were charged additional payments of 140.6 million lei to the budget: main payments – 124,200 lei, late payment penalties – 4,500 lei, and fines – 11,900 lei. In January-February 2026, 6,488 contracts for renting real estate to other individuals were registered with the State Tax Service, which is 27.6% more than in the same period a year earlier. In January-February 2026, the largest number of rental contracts and budget contributions were provided by individual landlords in Chisinau municipality – 16.04 million lei under 4,224 contracts. In the regions, the largest income tax payments from real estate rentals were provided by taxpayers in the municipality of Balti – 0.7 million lei (398 contracts), Cahul – 0.32 million lei (273 contracts), Orhei – 0.15 million lei (70 contracts). 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. // 11.03.2026 — InfoMarket.
