1. Protection of investments by the state.
The following types of activities may be practiced in the free economic zones of the Republic of Moldova:
1. Industrial manufacturing of goods for exportation, except for ethylic alcohol and alcohol products.
The following activities are prohibited on the territory of free economic zones:
• importation of tobacco and tobacco products;
• production of tobacco products;
• manufacturing, transportation and storage of weapons;
• other activities prohibited by the laws of the Republic of Moldova.
Content | Type | Term |
Exports of goods and services originating from the FEZ outside the customs territory of the Republic of Moldova | 50% income tax rate (12%)* | Permanently |
Activities of residents in the free economic zone | 75% income tax rate (12%)* | Permanently |
Residents who invested in the fixed assets of their enterprises and / or infrastructure development of the FEZ share capital not less than: | Exemption from income tax | |
- One million US dollars | 100% | 3 years |
- Five millions US dollars | 100% | 5 years |
exports of goods and services originating from the FEZ outside the customs territory of the Republic of Moldova | ||
Goods, services delivered to the free economic zone from outside the customs territory of the Republic of Moldova, delivered to free economic zone outside of customs territory of the Republic of Moldova, delivered to free economic zone from the rest of the customs territory of the Republic of Moldova, and also delivered to residents of different free economic zones of the Republic of Moldova to each other | The zero rate of VAT and exemption from customs duties | Permanently |
Excisable goods, imported into the free economic zone from outside of customs territory of the Republic of Moldova, coming from other free economic zones, with the rest of the customs territory of the Republic of Moldova, and also goods originating from this zone and taken out of the customs territory of the Republic of Moldova. | Exemption from excise duties | Permanently |
*– at the moment the tax rate for reinvested profit constitute 12%.