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%.

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
- Autoridad fiscal
- Serviciul Fiscal de Stat (State Tax Service)
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 licenseFrequently 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.
