The tax and customs policy for 2025 brings several changes, including those promoted for a long time by AmCham Moldova.

The tax and customs policy for 2025 brings several changes, including those promoted for a long time by AmCham Moldova.

• 29.08.2024

Thus, one of the novelties is the completion of the Tax Code with a new instrument Long-term incentive program (stock option plan) – an employee loyalty program initiated within a company. Through the program, the company's employees and managers will be granted the right to purchase a certain number of shares issued by the entity at a preferential price or with a free title.

The rights granted under the "stock options plan", in accordance with the conditions established by the Government, will be considered non-taxable sources of income.

At the same time, the special tax regime for businesses that collect and trade waste and scrap of ferrous and non-ferrous metals was cancelled, chapter 7 3 of title II being repealed.

Also, the incentive capital mechanism provided for in Law no. 135/2007 on limited liability companies was improves.

The tax policy for 2025 also provides for the increase of personal exemptions granted to natural persons and regulates new sources of non-taxable income.

Find out more details on September 19, 2024 at TAXCON24 - the largest international conference on taxation in Moldova!