The decision of the Chisinau Municipal Council on the approval and application of local taxes for 2021 was published on the website of the mayor's office. According to the document, from this year a fee for sanitary cleaning will be levied, it will amount to 10 lei per month from owners of residential real estate (houses, apartments). Children, pensioners and persons with disabilities are exempted from this fee.
Residents of Chisinau will receive notifications on the payment of the new tax by October 15, it will have to be paid by November 30, 2021. In addition, from January 1, local taxes have been introduced for some types of activities: 3 thousand lei per year will be a fee for organizing hotels for animals, 5 thousand lei each will be collected for theme and amusement parks, as well as for activities related to the organization of certain types of entertainment and recreation (water attractions, picnic areas, rental of entertainment equipment, etc.). A levy is also nominally introduced for car charging stations, however, this year the levy is set to zero.
According to the document, the fee for the improvement of territories has been increased from 120 to 160 lei per year per employee; parking fee - from 18 to 30 lei per year for 1 sq. m; fee for advertising devices - from 500 to 750 lei per year for 1 sq. m. The market fee also increased: for food, agricultural, non-food and mixed markets, it will grow from 40 to 48 lei per year per 1 sq. m.; for car markets operating on the outskirts of the city with a mode of operation 1-3 days a week - from 12 to 14 lei per 1 sq. m; for car markets operating on the outskirts of the city 6-7 days a week - from 30 to 36 lei per 1 sq. m; for car markets operating in the city 1-3 days a week - from 60 to 70 lei per 1 sq. m; for car markets operating within the city 6-7 days a week - from 72 to 84 lei per 1 sq. m. The market fee for flower markets operating around the clock, which are located along the perimeter of parks of culture and recreation and work non-stop, has been increased from 720 to 840 lei per 1 sq. m.; and for other flower markets operating around the clock - from 60 to 70 lei per 1 sq. m.
For second-hand markets, the local tax increased from 15 to 18 lei per 1 sq. m. At the same time, in 2021 the fee for temporary residence was reduced - from 5% to 3% of income from sales of services provided by accommodation structures, as well as the fee for organizing auctions and lotteries - from 0.3% to 0.25% of the income from the sale of goods declared for auction or the amount for which lottery tickets are issued. The fee for advertising placement remained at the level of the previous year - 5% of the income from the sale of services for the placement and / or distribution of advertising; levy for the use of local symbols - 0.25% of the income from the sale of products manufactured using local symbols; collection from dog owners - 120 lei per animal. Also, the rates of fees for entities that provide passenger transportation services in taxi mode (300 lei per month per vehicle) and which serve regular routes (from 325 to 700 lei per month, depending on the route) have not changed.
As for the taxation of retail and service facilities, in 2021, for most of them, local tax rates have been increased. Herewith, the increase is not provided for some categories, for example, for casinos the tax will remain at the level of 500 thousand lei, for gambling halls with machines for winning money - 250 thousand lei, for gas stations - 50 thousand lei, for shopping centers, houses and department stores (20-25 lei per 1 sq. m.), internet cafes - 150 lei for one computer, electronic slot machines for children - 1500 lei for one machine, for tasting rooms - 4 thousand lei. Several categories of fees will not apply in 2021: for foreign exchange offices, manufacturing ateliers, warehouses for the collection and disassembly of spare parts for cars, office and household appliances.
The tax rate for online stores has been reduced from 10 thousand to 5 thousand lei, while online stores that have submitted a notice of trading activity for the first time will be able to take advantage of a 50% discount in the first year of activity. Local tax for travel agencies has been reduced from 5 thousand to 3 thousand lei. An increased amount of fees is provided for shopping facilities and catering establishments in which tobacco and alcohol are sold; objects located on the territory of markets along the perimeter of the central streets of Chisinau; objects with an extended work schedule (after 23:00); objects with access to the central streets of the city; located outside of authorized markets of mobile shopping facilities and kiosks that were not put up for auction.