Moldova's Ministry of Finance has published the tax and customs policy measures for 2021. The main measures include:

• The amendment of personal income tax allowances including:
  • an increase in the basic personal allowance from MDL 24,000 to MDL 25,200;
  • an increase in the standard allowance for dependents from MDL 3,000 to MDL 4,500;
  • an increase in the allowance for dependents with severe disabilities from MDL 18,000 to MDL 18,900; and
  • the removal of the allowance for spouses;
• The standardization of personal income tax rates so that the standard 12% rate applies for most income types, although a 6% rate will be maintained for dividend income and income from agricultural production sales, and a 3% final withholding tax will apply for interest on deposits;
• The elimination of income tax withholding on dividend distributions between legal entities, while distributions to individuals and non-residents will continue to be subject to a 6% withholding tax;
• The application of a reduced 12% VAT rate for agriculture, as well as an extension of the VAT Reimbursement Program for agricultural producers affected by natural disasters to 30 September 2021; and
• The repeal of the 15% reduction in the amount of real estate tax for taxpayers that pay the full amount of tax for the current tax year by 30 June of the current.

The policy also includes the excise duty on tobacco, alcohol, and petroleum products for the next three years and other various changes.