Estimated Car Import Taxes Starting 2027
Find out how car import taxes will be calculated in Moldova from January 1, 2027 (20% VAT plus a reduced, age-based excise) and compare them with today's costs.
Based on the official draft law
The 2027 rules follow the fiscal policy draft published by the Ministry of Finance on June 11, 2026 (adoption planned for summer 2026, entry into force January 1, 2027). Figures may change until the law is adopted; this page is updated as soon as the final text is published.
2027 Car Import Calculator
2027 Car Taxation Law
Starting January 1, 2027, imported cars become subject to 20% VAT. Excise duties are not eliminated but sharply reduced: a single rate per year of vehicle age applies to all cars, regardless of fuel type or engine size. Cars up to 3 years old pay no excise, and the luxury surcharge disappears.
VAT is calculated on the customs value plus the excise and the customs procedures fee (0.4%, capped at EUR 1,800), not on the car price alone.
- Excise
- Until 2027: By fuel, engine size and age
- From 2027: Single age-based rate, 0 under 4 years
- VAT
- Until 2027: Exempt
- From 2027: 20%
- Luxury surcharge
- Until 2027: 2-10% over 600,000 lei
- From 2027: Abolished
- Electric cars
- Until 2027: Fully exempt
- From 2027: 20% VAT only
Important Aspects for Car Imports in 2027
The draft fiscal policy for 2027 rewrites how imported cars are taxed in Moldova. Here's what you need to know:
- 20% VAT on Import
- The VAT exemption for cars is repealed. VAT applies to the customs value plus the excise and the customs procedures fee.
- Luxury Surcharge Abolished
- The additional 2-10% excise on cars with a customs value above 600,000 lei disappears from 2027.
- Electric Vehicles
- No engine displacement means no excise: electric cars pay only 20% VAT and the customs procedures fee.
- Hybrids: Awaiting the Final Text
- The draft's excise table makes no distinction for hybrids and does not carry over today's 25%/50% reductions. The calculator applies the full rate; it will be updated if the adopted law keeps the reductions.
- Cars Up to 3 Years Old
- Vehicles up to 3 years old (inclusive) pay zero excise, only VAT and the procedures fee.
- Customs Procedures Fee
- 0.4% of the customs value, capped at EUR 1,800. It is included in the VAT base.
- Transition Rules
- Cars delivered under financial-leasing contracts concluded before January 1, 2027 stay outside VAT. Dealers can reclaim the excise difference for stock held on December 31, 2026.
New Excise Table
A single rate per year of vehicle age for all cars, with no more fuel or engine-size brackets. From 7 lei/cm³ at 4 years up to 32.57 lei/cm³ at 15+ years.
| Age (from) | To | Excise rate |
|---|---|---|
| 0 years | 3 years | 0 lei/cm³ |
| 4 years | 4 years | 7 lei/cm³ |
| 5 years | 5 years | 8.05 lei/cm³ |
| 6 years | 6 years | 9.26 lei/cm³ |
| 7 years | 7 years | 10.65 lei/cm³ |
| 8 years | 8 years | 12.25 lei/cm³ |
| 9 years | 9 years | 14.09 lei/cm³ |
| 10 years | 10 years | 16.2 lei/cm³ |
| 11 years | 11 years | 18.63 lei/cm³ |
| 12 years | 12 years | 21.42 lei/cm³ |
| 13 years | 13 years | 24.63 lei/cm³ |
| 14 years | 14 years | 28.32 lei/cm³ |
| 15 years | 15+ | 32.57 lei/cm³ |
Vintage Vehicles
Collection vehicles (30+ years) keep their fixed excise amounts, but become subject to 20% VAT.
| Age (from) | To | Excise |
|---|---|---|
| 30 years | 39 years | 40000 lei |
| 40 years | 49 years | 30000 lei |
| 50 years | 50+ years | 20000 lei |
More useful tools
Customs Duties / Import Excise
Calculate import taxes for vehicles brought from abroad by entering vehicle data or its parameters.
USA import calculator
Estimate total costs for importing a vehicle from the USA, including auction, transport, maritime shipping, and customs.
Korea import calculator
Estimate total costs for importing a vehicle from South Korea, including auction, transport, maritime shipping, and customs.
2027 Import Rules: Frequently Asked Questions
Answers about the new VAT-based car import taxation coming to Moldova in 2027.
When do the new rules take effect?
January 1, 2027, according to the draft fiscal policy law published by the Ministry of Finance in June 2026. Cars cleared through customs before that date follow the current excise-based rules.
How are import taxes calculated from 2027?
Three components: an age-based excise (engine cm³ × the rate for the car's age), the customs procedures fee (0.4% of the customs value, max EUR 1,800), and 20% VAT applied to the sum of the customs value, the excise and the fee.
Does the excise disappear?
No, it is reduced and simplified. Instead of today's brackets by fuel and engine size, a single rate applies per year of vehicle age: 0 up to 3 years, 7 lei/cm³ at 4 years, rising to 32.57 lei/cm³ at 15 years and older.
What exactly is the 20% VAT applied to?
To the customs value (the price accepted by customs) plus the calculated excise plus the customs procedures fee, not just the car's price.
Is it true that newer cars pay no excise?
Yes. Cars up to and including 3 years old pay zero excise, only 20% VAT and the 0.4% procedures fee.
What happens to the luxury tax?
The supplementary 2-10% excise on cars with a customs value above 600,000 lei is abolished from 2027.
How are electric cars taxed from 2027?
Electric cars pay only 20% VAT and the procedures fee. The excise is based on engine displacement, so EVs owe none. Today they are fully exempt, so importing an EV becomes more expensive.
Do hybrids keep their excise reductions?
Unclear. The draft neither keeps nor explicitly removes today's 25% (hybrid) and 50% (plug-in) reductions, and its new excise table makes no reference to hybrids. The calculator applies the full rate until the adopted law says otherwise.
Will importing be cheaper or more expensive?
It depends on the car. Newer and higher-value combustion cars generally get cheaper (no excise under 4 years, no luxury surcharge), while older inexpensive cars and electric vehicles get more expensive because of the 20% VAT. Use the calculator above to compare both regimes for your exact car.
I bought a car in 2026 but will clear customs in 2027. Which rules apply?
The regime in force on the date of customs clearance. The draft provides no exception for cars purchased or shipped before January 1, 2027, other than leasing contracts.
What about cars on financial leasing?
Deliveries of cars under financial-leasing contracts concluded before January 1, 2027 are not subject to VAT under the draft's transition provisions.
What about dealer stock bought under the old rules?
Car dealers can claim a refund of the difference between the excise paid at import and the excise recalculated at the 2027 rates, for stock held on December 31, 2026 and sold from 2027.
Is this already law?
Not yet. As of mid-2026 it is an official draft published for public consultation by the Ministry of Finance, with adoption planned for summer 2026 and entry into force on January 1, 2027. This page follows the draft and will be updated once the final text is adopted.
Can companies deduct the VAT paid on imported cars?
Generally no: under the draft, VAT on cars is non-deductible (it is booked as a cost), with an exception for licensed car dealers. Private individuals are unaffected.