Income tax on rent, worked example, in Moldova
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| Non-resident couple's joint monthly rental income1 | US$1,500 | US$6,000 | US$12,000 | |
| Annual Rental Income | 18,000 | 72,000 | 144,000 | |
| = Taxable Income | 18,000 | 72,000 | 144,000 | |
| Income Tax3 | ||||
| Flat rate | 15% | 1,800 | 7,200 | 14,400 |
| Annual Income Tax Due | 1,800 | 7,200 | 14,400 | |
| Tax Due as % of Gross Income | 10.00% | 10.00% | 10.00% | |
| Source: Global Property Guide research |
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Notes
1 The property is jointly owned by husband and wife.
2 Exchange rate used: 1.00 EUR = 22.00 MDL
3 Rental income earned by nonresident individuals is taxed at a flat rate of 10%, withheld at source.
