Ministerul Finanţelor al Republicii Moldova

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.