How is the profit obtained from trading shares on the stock exchange taxed?

According to the legislation in force, the tax on income obtained by individuals from the transfer of securities, carried out by BT Capital Partners as an intermediary, is calculated, withheld at source, and paid to the state budget by BT Capital Partners, the tax thus withheld being the final tax.
The tax rate varies, depending on the holding period of the securities, as follows:

(i) The 3% rate applies to the gain realized from the transfer of securities that were acquired and alienated in a period longer than 365 days, inclusive

(ii) The 6% rate applies to the gain from the transfer of securities that were acquired and disposed of within a period of less than 365 days

Revenues earned from holding and transferring financial instruments that certify the public debt of the state, as well as of administrative-territorial units (e.g., government securities, municipal bonds) regardless of the market/place of trading where the operation takes place, are non-taxable revenues.