TAX INCENTIVES

1. Deduction of 50% from the tax rate established in the RM for income earned from export of goods (services) originating from free economic zone outside the territory of the RM

2. Deduction of 25% from the tax rate established in the RM for income earned from other activities than export of goods (services)

3. Total exemption for 3 years from income tax for income earned from export of goods (services) originating from free economic zone outside the territory of the RM, which is the result of investment in free zone of little less than a million USD.

4. Total exemption for 5 years from income tax for income earned from export of goods (services) originating from free economic zone outside the territory of the RM, which is the result of investment in free zone of little less than 5 million of USD.

5. VAT is not applicable for goods (services) delivered in the interior of free zones

6. Zero VAT rate for goods (services) delivered to free zone from outside the Republic of Moldova, goods (services) delivered from a free zone outside the Republic of Moldova, goods (services) delivered to free zone from the rest of the territory of the Republic of Moldova, goods (services) delivered by residents of various free zones of the Republic of Moldova to one another.

7. Exemption from payment of excise taxes for goods introduced to the free zone from outside the Republic of Moldova, from other free zones, from the rest of the territory of the Republic of Moldova, as well as goods originating from this zone and exported outside the Republic of Moldova.

8. Deliveries of goods carried out in the interior of free zone and deliveries of goods carried out from one free zone to another are not subject to excise taxes.