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    Cómo declarar criptomonedas en Moldavia

    Moldova does not yet have specific tax rules for cryptocurrencies: the Tax Service treats them as property, and only 50% of the gain is added to your income at a rate of 12%, resulting in an effective tax of around 6%.

    Information reviewed by Sebastian O.
    Isometric illustration about cryptocurrency taxes in Moldova

    Quick Tax Summary

    Tax type
    Capital gain on income tax (cryptocurrencies are treated as property)
    Tipo aplicable
    12% on 50% of the gain (approximately 6% effective)
    Tax-exempt minimum
    No specific tax-free minimum
    Crypto-to-crypto
    Not explicitly regulated.
    Staking y recompensas
    May be taxed as income
    Losses
    Offsettable with capital gains
    Filing deadline
    April 30 of the following year
    Formularios
    Annual declaration CET18
    Sanciones
    Fines and interest

    The 50% rule and the new law of 2027

    As there is no specific regulation, the sale of cryptocurrencies is treated as a capital gain: half of the difference between the selling price and the purchase price is declared.

    In 2026, Moldova approved Law No. 180 on the crypto-asset market, which will come into force on March 17, 2027. Until then, it is prohibited to provide virtual asset services in the country.

    International Information

    This country is not part of the European Union, so DAC8 directive and MiCA regulation do not directly apply. Nevertheless, the international exchange of tax information (including the future OECD CARF framework) increases the traceability of platforms.

    Before filing: have your history in order

    The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.

    See exchanges with MiCA license

    Frequently Asked Questions

    Other countries in the same region · Europe

    This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.