Legea finanţelor publice şi responsabilităţii bugetar-fiscale Legea bugetului de stat Codul fiscal al Republicii Moldova Codul vamal al Republicii Moldova Legea contabilităţii Lege privind activitatea de audit


Instituţii subordonate

Cotele impozitării la sursa de plată în conformitate cu tratatele puse în aplicare

  • strict warning: Non-static method view::load() should not be called statically in /home/oldmfgov/public_html/sites/all/modules/views/views.module on line 906.
  • strict warning: Declaration of views_handler_filter::options_validate() should be compatible with views_handler::options_validate($form, &$form_state) in /home/oldmfgov/public_html/sites/all/modules/views/handlers/views_handler_filter.inc on line 607.
  • strict warning: Declaration of views_handler_filter::options_submit() should be compatible with views_handler::options_submit($form, &$form_state) in /home/oldmfgov/public_html/sites/all/modules/views/handlers/views_handler_filter.inc on line 607.
  • strict warning: Declaration of views_handler_filter_boolean_operator::value_validate() should be compatible with views_handler_filter::value_validate($form, &$form_state) in /home/oldmfgov/public_html/sites/all/modules/views/handlers/views_handler_filter_boolean_operator.inc on line 159.
  • strict warning: Declaration of views_plugin_style_default::options() should be compatible with views_object::options() in /home/oldmfgov/public_html/sites/all/modules/views/plugins/views_plugin_style_default.inc on line 24.
  • strict warning: Declaration of views_plugin_row::options_validate() should be compatible with views_plugin::options_validate(&$form, &$form_state) in /home/oldmfgov/public_html/sites/all/modules/views/plugins/views_plugin_row.inc on line 134.
  • strict warning: Declaration of views_plugin_row::options_submit() should be compatible with views_plugin::options_submit(&$form, &$form_state) in /home/oldmfgov/public_html/sites/all/modules/views/plugins/views_plugin_row.inc on line 134.

Nr. d/o

Denumirea statului

Dividende

Dobînzi

Royalty

1.

Republica Albania

5 (25)* / 10

5

10

2.

Republica Armenia

5 (25* / 15

10

10

3.

Republica Austria

5 (25)* / 15

5

5

4.

Republica Azerbaidjan

8/15

10

10

5.

Republica Belarus

15

10

15

6.

Regatul Belgiei

15

15

0

7.

Bosnia si Hertegovina

5 (25)* / 10

10

10

8.

Republica  Bulgaria

5 (25)* / 15

10

10

9.

Canada

5 (25)* / 15

10

10

10.

Republica Ceha

5 (25)* / 15

5

10

11.

Republica Populara Chineza

5 (25)* / 10

10

10

12.

Republica Cipru

5 (25)* / 10

5

5

13.

Republica Croatia

5 (25)* / 10

5

10

14.

Republica Elena

5 (25)* / 15

10

8

15.

Confederatia Elvetiana

5 (25)* / 15

10

0

16.

Republica Estonia

10

10

10

17.

Republica Finlanda

5 (25)* / 15

5

3/7

18.

Republica Federala Germania

15

5

0

19.

Irlanda

5 (25)* / 10

5

5

20.

Statul Israel

5 (25)* / 10

5

5

21.

Japonia

15

10

0 / 10

22.

Republica Kazahstan

10 (25)* / 15

10

10

23.

Republica Kîrgîza

5 (25)* / 15

10

10

24.

Republica Letonia

10

10

10

25.

Republica Lituania

10

10

10

26.

Marele Ducat de Luxemburg

5 (20)* / 10

5

5

27.

Republica Macedonia

5 (25)* / 10

5

10

28.

Regatul Unit al Marii Britanii si Irlandei de Nord

0 (50) */ 5 (20)* / 10

5

5

29.

Republica Muntenegru

5 (25)* / 15

10

10

30.

Sultanatul Oman

5

5

10

31.

Republica Polonia

5 (25)* / 15

10

10

32.

Republica  Portugheza

5 (25)* / 10

10

8

33.

România

10

10

10 / 15

34.

Federatia Rusa

10

0

10

35.

Republica Serbia

5 (25)* / 15

10

10

36.

Republica Slovaca

5 (25)* / 15

10

10

37.

Republica Slovenia

5 (25)* / 10

5

5

38.

Regatul Spaniei

0 (50) */ 5 (25)* / 10

5

8

39.

Republica Tadjikistan

5 (25)* / 10

5

10

40.

Republica Turcia

10 (25)* / 15

10

10

41

Regatul Tarilor de Jos

5 (25)* / 15

5

2

42

Ucraina

5 (25)* / 15

10

10

43

Republica Ungara

5 (25)* / 15

10

0

44

Republica Uzbekistan

5 (10)* / 15

10

15

45

Republica Italiană

5 (25)* / 15

5

5

46. Statul Kuwait

5

2 10
47 Turkmenistan

10

10 10

 

Nota: * Se limiteaza cota impozitului, daca proprietarul beneficiar este o companie (alta decât o societate), care detine, în mod direct, cel putin 50/25/20/10 la suta din capitalul societatii sau din drepturile de vot a companiei platitoare de dividende, dupa caz.