How to open an LLC in Moldova: 8 essential steps in 2026
Do you want to start a business in the Republic of Moldova? i-Contabil 2.0 has prepared a visual eight-step guide, covering everything from registering an LLC to managing taxes and payroll.
Start with a consultation before applying to the PSA
An initial consultation with an i-Contabil 2.0 expert can help you avoid costly choices. Depending on your business situation, the savings may exceed MDL 5,000 over the following years; this is not a guaranteed result.
You can manage the incorporation of an LLC and many business-related procedures online, using an electronic signature or an authorized representative acting under a power of attorney. The procedure can be completed entirely online where the available services and type of activity allow it; some banks or permits may require your physical presence.
Talk to i-Contabil: +373 69 509 049
Visual guide—from an idea to your own business
1. Register the LLC
Plan an indicative budget of approximately MDL 1,500 for state fees. The PSA fee for standard registration is MDL 1,149; the total depends on the services requested. i-Contabil provides incorporation assistance, quoted separately. Estimated service time: 1–10 days.
2. Open a bank account
Compare fees, internet banking services and the conditions that fit your activity. You can review the offers from maib, Victoriabank, Moldindconbank and ProCredit Bank. Estimated time: one day, depending on the application and the bank’s checks.
3. Obtain an electronic signature
Whether mobile or stored on a secure device, an electronic signature helps you sign documents and access digital services. Estimated time: one hour, depending on the provider and identity-verification procedure.
4. Choose premium accounting
You need a digitalized, automated and reliable company with premium experience, such as i-Contabil. Define responsibilities, the document workflow and the reporting calendar in advance.
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Visual guide—permits, taxes and your team
5. Check permits and notifications
Together with an i-Contabil expert, verify which documents are required for your type of activity. Estimated time: 3–10 days, depending on the procedure; some authorizations may take longer.
Examples of basic annual rates in Chișinău, according to Municipal Council Decision No. 2/3 of 23 March 2026:
- Real estate agency: MDL 13,475 per year.
- Online store: MDL 9,790 per year.
Fees for commercial and service units are separate from the costs of obtaining permits. Payment is made according to the statutory deadlines, generally quarterly for an LLC. The classification and any available relief must be checked individually.
6. Choose the right tax regime
- 4% of eligible taxable revenue—the SIMM regime for companies that meet the legal requirements. This does not mean 4% of every amount received in the bank account.
- 12% of taxable profit—the general regime. Whether it can be applied from the start depends on the legal requirements.
- IT Park: 7% of sales revenue—for eligible residents, subject to a statutory minimum per employee and specific rules.
The mandatory VAT-registration threshold is MDL 1,700,000, based on relevant supplies over 12 consecutive months. Exceeding the threshold should not be confused with total bank inflows. Leaving the SIMM regime generally involves applying the 12% rate to taxable profit, subject to the statutory exceptions.
7. Withdraw dividends legally
The current general rate is 6% for dividends distributed from profit, not for every transfer made to a shareholder. Special rules may apply to certain periods or situations.
For 2027, an 8% rate on profit generated from 2027 onward appears in the draft fiscal policy approved by the Government. Confirm that the law has been adopted and check its final wording before distributing dividends; do not treat the proposal as a definitive rule.
8. Plan the payroll budget
For a standard situation, the main reference rates are:
- CAS 24%—the employer’s social security contribution.
- PAM 9%—the mandatory health insurance contribution withheld from the employee.
- Income tax 12%—calculated on the taxable base, taking into account applicable deductions and allowances.
24% + 9% + 12% = 45% is only the sum of the rates, not an effective 45% tax on net or gross salary. The calculation bases differ; the exact budget must be determined for each employee and applicable regime.
Do you have a business idea? Let’s talk.
i-Contabil 2.0 can help you clarify the launch process and your company’s accounting obligations.
Sources and clarifications
This indicative guide was checked on 13 September 2026. Time estimates are approximate. Tax regimes, activity classifications, relief and exceptions must be confirmed individually before application.