In short
Moldova's Agency for Geodesy, Cartography and Cadastre (AGCC) has published the final results of the mass valuation and revaluation of real estate: about 6.5 million properties, including commercial and industrial ones. Until 31 October 2026 owners can check the data and ask for wrong technical details to be corrected. The new cadastral values apply from 1 January 2027 and become the base for the real estate tax.
If your company owns an office, a warehouse or retail premises, your accountant has a concrete task for the next three weeks.
What happened
The current cadastral values were set between 2004 and 2011. The law requires an update every three years, but that never happened. AGCC revalued apartments, urban houses, garages and commercial and industrial property, while rural houses and farmland received an official value for the first time.
The process ran in two stages:
- January–April 2026: preliminary results were public for 90 days and errors could be reported;
- 28 September – 31 October 2026: the final results are on display. According to AGCC, publishing them counts as official notice to the owner, so do not wait for a letter.
How to check your company's property
On geodata.gov.md, open the section "Evaluarea și reevaluarea bunurilor imobile" and find the property by cadastral number, by address or on the map. The property card shows the new cadastral value and the technical details used to calculate it.
Individuals can see the same data in the owner's cabinet on the EVO portal. Without internet access, the information is available at the territorial cadastral offices or at the town hall.
What to look at on the card
- Floor area: compare it with the cadastral plan and your title documents.
- Use: residential, agricultural or other (commercial, industrial). This matters for tax directly, because the rates differ.
- Year built, number of floors, wall material and other physical details.
- Utilities (water, sewage, gas, heating), if listed.
- Address and cadastral number: make sure it really is your company's property.
What you can contest and what you cannot
A request can only concern the technical details of the property. You cannot ask for a lower value just because it looks high. If a technical error is confirmed, however, the data is corrected, and that may change the cadastral value later.
You can file the request:
- online, on geodata.gov.md;
- by post;
- in person, at the territorial cadastral office.
State the property, which detail is wrong, and attach documents that prove it. The cadastral office checks the data against the Real Estate Register and the technical file in its archive. The answer comes within 30 days of filing. If you disagree with the decision, you can appeal it in the administrative court (instanța de contencios administrativ).
After 31 October no more requests are accepted in this stage.
How the tax changes for companies
For property valued by the cadastral authorities, the base of the real estate tax is the cadastral value (art. 280 of the Tax Code). For property the cadastre has not valued, businesses use the book value.
Rates in force in 2026:
- residential property, including garages and their land: 0.05% to 0.4%, with the exact rate set by the local council;
- farmland with buildings: 0.1% to 0.3%;
- other property (commercial, industrial, offices): 0.3%, a fixed rate.
A hypothetical example: retail premises with a new cadastral value of 2,000,000 lei mean 6,000 lei of tax a year at 0.3%. If the old value was 700,000 lei, the annual tax was 2,100 lei.
What may change from 2027
The draft fiscal policy for 2027, published in June 2026, proposes that local councils set the rates between 0.1% and 1% of the tax base. As of this article, the draft had not been adopted. The actual 2027 rates will come with the local councils' budget decisions, usually towards the end of the year.
One thing is already clear: a higher cadastral value means a higher base. Even if the rate stays the same, the tax grows in proportion.
Capital gains
AGCC has said that the difference between the old and the new official value is not treated as a capital gain. How to reflect the revaluation in your company's books is a separate question worth taking to your auditor or tax adviser.
The accountant's checklist before 31 October
- Pull every property the company owns from the fixed-asset register, with cadastral numbers.
- Check each one on geodata.gov.md and save the card (screenshot or PDF) for the file.
- Compare floor area, use and year built with the company's documents.
- For any mismatch, file a correction request by 31 October, with documents attached.
- Estimate the 2027 tax using the new value and put it into next year's budget.
- Watch for the local council's decision on the 2027 rates.
If the company leases out the premises it owns, think about the leases too: a higher property tax is an argument at the next rent negotiation, if the contract allows it.
Frequently Asked Questions
Until when can I check the new cadastral value?
The final results are on geodata.gov.md from 28 September to 31 October 2026. Correction requests are accepted until 31 October.
Can I contest the cadastral value if it seems too high?
Not directly. A request can only concern the technical details of the property: floor area, use, year built and so on. If a technical error is confirmed, the value may be recalculated.
When do the new values take effect?
On 1 January 2027. From then on they are the official values used to calculate the real estate tax.
How long does it take to review a request?
The answer comes within 30 days of filing. The decision can be appealed in the administrative court.
What tax rate does a company pay on commercial premises?
In 2026, property used for purposes other than housing or farming is taxed at 0.3% of the cadastral value. For 2027 there is a draft that would let local councils set the rate between 0.1% and 1%, but it had not been adopted as of this article.
Is the difference between the old and the new value a capital gain?
No. AGCC has said that the difference resulting from the revaluation is not treated as a capital gain.
Sources
Agency for Geodesy, Cartography and Cadastre (statements by director general Ivan Danii, Moldpres, September 2026), Tax Code, Title VI, art. 280, draft fiscal policy for 2027 (June 2026).
A company's property is one part of its financial picture. Assets, equity and year-by-year results for any company in Moldova are on Datero.md, and how to read them is in our financial analysis guide.