How to rent out an apartment legally in Moldova: contract, taxes, data protection
A complete guide for owners who want to rent legally: which contract to sign, how to declare the income to the tax service (SFS), and how to protect tenants’ data under Law 195/2024.
Renting out an apartment in Moldova comes with clear legal obligations: registering the contract, declaring the income to the tax service (SFS) and complying with the personal data protection rules under Law No. 195/2024.
The lease contract
The contract is made in writing, and notarisation is recommended, especially for long-term leases (more than 1 year). The mandatory elements are:
- Full identification of both parties (IDNP)
- A detailed description of the leased property
- The rent amount and how it is paid
- The term of the contract and the conditions for termination
- The condition of the property at handover (a protocol with photos)
Declaring the income
Individual owners declare rental income using the Individual’s Declaration (CET18), filed by 30 April of the following year. The tax rate is 12% of net income.
Personal data protection (local GDPR)
Under Law No. 195/2024 and the data protection authority’s regulation, an owner who collects a tenant’s data must:
- Inform the tenant of the purpose of the data processing
- Not keep the data longer than the contract term + 3 years (the limitation period)
- Not pass the data to third parties without explicit consent