Taxes imposed on casino winnings in the Republic of Moldova

In the Republic of Moldova, casino winnings are taxed at 18% under the Fiscal Code. The operator, meaning the casino site, deducts that amount from the win and pays it into the state budget. You receive the net sum without filling in or calculating anything yourself. Below is what the law says and what is being prepared to change.

How much is the tax on winnings in Moldova?

The tax rate is 18% and it applies to winnings from gambling, both at land-based casinos and on online platforms. If you want to read it for yourself, the provision is article 90¹ of the Fiscal Code of the Republic of Moldova.

The law states clearly who has the obligation to pay. Under the Fiscal Code, the payer of the winnings, meaning the operator of the game, has to withhold the tax and transfer it to the budget. In other words, the legal responsibility sits with the operator, not with the player. You receive the win with the tax already taken out.

How the law defines winnings

To understand correctly how a tax on winnings works in Moldova, let us look at how the term is set out in the law. Under article 12 point 14 of the Fiscal Code, winnings are the gross income obtained from gambling, sports betting, lotteries and promotional campaigns. That is, when the stake is recorded, the 18% tax applies only to the real win, meaning to what you obtained above the amount you staked.

How the tax is calculated, with an example

Here is how the rule works at the casino:

• You stake 1,000 lei and win 3,000 lei.
• The positive difference, meaning the taxable part, is 2,000 lei.
• The 18% tax applies to those 2,000 lei and comes to 360 lei.
• You receive 2,640 lei.

What withholding at source means

Withholding at source is final, and that point matters legally. Under article 90¹ paragraph 4 of the Fiscal Code, the final withholding of the tax releases the recipient of the win from 2 obligations: 1. You do not include the win in your gross income, 2. You are not required to declare it.

That is, you do not have to report the win in your income statement and you owe nothing further to the State Tax Service.

How online casino winnings are taxed in the Republic of Moldova?

Land-based casinos and safe, licensed online casinos in the Republic of Moldova carry the same tax, meaning 18%. The difference is in the moment it applies: if you play in person, the tax is applied when you exchange chips for money at the cash desk, while online it is applied at withdrawal.

Are there situations where winnings are not taxed?

The law of the Republic of Moldova also provides for situations in which no tax is withheld. For winnings from lotteries and sports bets there is an exemption for the part in which the value of each win does not exceed a certain threshold tied to the personal exemption set out in article 33 paragraph 1 of the Fiscal Code.

Below that level the win is treated as non-taxable income and no withholding is made. The thresholds and the value of the personal exemption can be changed by the annual budget laws, so the exact figure that applies at present has to be checked with the State Tax Service.

Future changes in 2027

In place of the rule on the 18% of income, a new article 89¹ could introduce a tax of 3% on the sales revenue of the operator that constitutes a state monopoly, meaning the National Lottery of Moldova, calculated monthly from the total value of the stakes collected.

For players, the change would mean:

• The removal of the tax withheld from winnings.
• Receiving the win in full, with no tax deducted.
• No obligation to declare, as is the case now.
• An obligation on the operator to report winnings above 10,000 lei.

All of this is still at the proposal stage, it is not a law in force. Until it is adopted and enters into force, the current rate of 18% continues to apply.

Conclusion

Under the Fiscal Code of the Republic of Moldova, casino winnings are taxed at 18%, withheld at source by the operator. At the casino the tax applies to the difference between the win and the stake, while in online play it applies to the sum withdrawn from the gaming account. The withholding is final, so the player declares nothing. From 2027 a change is being prepared that would move the tax from the player to the operator.

This information is general and indicative and reflects the tax legislation in force at the date of writing. Because tax rules can change, for your specific situation consult the State Tax Service or a certified accountant.

Access to gambling is permitted only to persons over 21. Treat play as a form of entertainment, set a budget in advance and stick to it regardless of the result.

Frequently asked questions

1. How much is the tax on casino winnings in Moldova?

The rate is 18% under article 90¹ of the Fiscal Code, and it is withheld at source by the operator. The player receives the net win.

2. Do I have to declare my winnings to the State Tax Service?

No. Under article 90¹ paragraph (4), the final withholding releases the recipient from including the win in gross income and from declaring it.

3. What amount is the casino tax calculated on?

On the positive difference between the amount won and the amount staked, confirmed by documents. Where there are no documents, the tax applies to the total amount won.

4. How are online winnings taxed?

Under the law, an online win is the total sum withdrawn from the gaming account, and the 18% tax is withheld at the moment of withdrawal.

5. Will the tax on winnings change?

The draft tax policy for 2027 proposes removing the 18% tax for players and replacing it with a 3% tax applied to the operator. For now the 18% rate remains in force.