How to lease commercial property in Moldova in 2026

13 June 2026 · KX Estate Team

Leasing a commercial space in Moldova means a lease contract, registering it, paying income tax on the rent and tracking payments. Below — the order of steps and the typical mistakes that cost owners money.

In brief: what you need to do

1. Sign a written lease contract (locațiune) with the tenant.
2. State the amount, term, payment frequency and the parties’ identification details in the contract (for legal entities — IDNO/CUI).
3. Pay income tax on the rental income.
4. Track payments and deadlines so you see overdue items in time.

The lease contract: what must be stated

A real-estate lease contract is concluded in writing. The minimum that protects both sides:

• the parties and their identification details (individual — IDNP, legal entity — IDNO/CUI);
• the property (address, area, intended use);
• the rent, currency and frequency (monthly/quarterly);
• the lease term and renewal conditions;
• the deposit and indexation terms.

Tip: keep the contract and its annexes in one place, linked to the property. In KX Estate the contract immediately generates a payment schedule a year ahead.

Income tax on rent

An individual’s income from leasing property is subject to income tax. In January–May 2026, 47.5 million lei of this tax came into the budget — 27.9% more than a year earlier, while the number of registered lease contracts grew by 34% (according to the State Tax Service). The market is going legitimate, and the tax authority is checking contracts ever more actively.

Check the exact current rate and payment procedure with the STS or an accountant — the regime for individuals differs from that for legal entities. One thing matters: the tax is calculated on the contract amount, so the contract and the actual payments must match.

Where money gets lost

• Uncontrolled overdue items. Without a reminder system, the tenant “forgets” and the owner notices months later.
• Manual bank reconciliation. A deposit to the account isn’t tied to a contract — the money is “there, but it’s unclear what for.”
• No yield picture. It’s unclear which property earns more and when it pays back.

How KX Estate solves it

KX Estate covers the whole cycle: contract → automatic payment schedule → statuses and overdue items → bank reconciliation (MAIB/Victoriabank via Open Banking) → owner report. IDNO/CUI details, Moldovan taxes and multi-currency — out of the box, with an interface in Russian and Romanian.

In short: a written contract with full details, the tax paid and systematic payment tracking — three things that turn renting from a “notebook” into a managed asset.