Moldova IT Park: Complete Guide to the 7% Tax Regime in 2026

Moldova IT Park offers the most attractive tax regime in the Republic of Moldova — a single 7% tax on sales revenue that replaces corporate income tax, VAT, property tax, and other local taxes. For IT companies, the difference compared to the standard regime can mean savings of tens of thousands of lei per month.

But before you can apply, you need a registered company. In this guide, we explain everything: from eligibility requirements to the exact calculation of contributions, with figures updated for 2026.

What is Moldova IT Park?

Moldova IT Park is a virtual information technology park, established under Law No. 77/2016. Unlike a traditional industrial park, you don’t need physical space in a specific location — you can operate from anywhere in Moldova (or even remotely).

Residents benefit from a simplified tax regime: a single 7% tax on sales revenue that covers:

• Corporate income tax
• VAT (with exceptions)
• Real estate tax
• Local taxes

IT Park operates under the administration of the e-Governance Agency and is governed by a Board of Administration that includes private sector representatives.

Who can become a resident?

Mandatory requirements

1. Legal form: LLC (Societate cu Răspundere Limitată / SRL) or Sole Proprietorship (Întreprindere Individuală / ÎI)
2. Eligible activity: At least 70% of revenue must come from eligible IT activities
3. Relevant CAEM code: The primary activity must correspond to IT-related CAEM codes

Eligible IT activities

Not every “IT-related” activity qualifies. The official list includes:

• 62.01 — Custom software development
• 62.02 — IT consulting activities
• 62.03 — Computer facilities management activities
• 62.09 — Other IT service activities
• 63.11 — Data processing, hosting, and related activities
• 63.12 — Web portal activities
• 58.21 — Publishing of computer games
• 58.29 — Other software publishing

Check the right CAEM code for your company using our CAEM classifier.

Who CANNOT apply?

• Individuals without a legal entity
• Companies with outstanding tax debts
• Companies previously excluded from IT Park
• Entities that don’t generate at least 70% of revenue from eligible IT activities

How to become an IT Park resident

Step 1: Register an LLC

If you don’t have a company yet, the first step is registering an LLC with an IT-related primary CAEM code (e.g., 62.01). DeschideCompanie registers your LLC in 72 hours — with all documents prepared, filed, and approved.

Step 2: Prepare the application

The application package includes:

• Admission request (standard form from the IT Park website)
• Copy of the company registration certificate
• Extract from the State Register
• Description of the IT activity performed
• Employee list (if applicable)
• Declaration of no outstanding tax debts

Step 3: Submit the application

Applications are submitted online through the itpark.md portal. The evaluation process typically takes 10–15 business days.

Step 4: Sign the contract

After approval, you sign the residency contract with the IT Park Administration. Starting the following month, you switch to the 7% tax regime.

Tax calculation: Concrete figures for 2026

The single 7% tax

• Rate: 7% of sales revenue (turnover)
• Calculation base: Monthly revenue

Monthly sales revenue	7% tax
50,000 MDL	3,500 MDL
100,000 MDL	7,000 MDL
200,000 MDL	14,000 MDL
500,000 MDL	35,000 MDL

Mandatory minimum tax

There is a minimum tax that IT Park residents must pay, regardless of sales volume:

• Formula: 30% × projected average salary × number of employees
• Projected average salary for 2026: 17,400 MDL
• Minimum per employee: 17,400 × 30% = 5,220 MDL/month

The rule: Compare the 7% tax on sales with the minimum tax. You pay whichever is higher.

Example: A company with 3 employees and monthly revenue of 50,000 MDL:

• 7% tax: 3,500 MDL
• Minimum tax: 5,220 × 3 = 15,660 MDL
• You pay 15,660 MDL (the minimum is higher than 7%)

This means that for companies with low revenue or in the start-up phase, the minimum tax can be significant. The more employees you have, the higher the minimum threshold.

What the 7% single tax includes

The unified tax covers all company obligations:

• Income tax from entrepreneurial activity
• Salary income tax
• Mandatory state social insurance contributions (both employer and employee portions)
• Mandatory health insurance premiums
• Local taxes
• Real estate tax
• Road usage fees

No separate social contributions are paid — everything is included in the 7%.

What is NOT included

• VAT (value added tax)
• Excise taxes
• Other taxes not specified in the Fiscal Code

Practical example: IT company with 5 employees

Item	Monthly amount
Sales revenue	150,000 MDL
7% tax on sales	10,500 MDL
Minimum tax (5 × 5,220)	26,100 MDL
Tax payable (the higher amount)	26,100 MDL

If the same company had revenue of 500,000 MDL:

• 7% tax = 35,000 MDL (higher than the 26,100 minimum)
• You pay only 35,000 MDL — no separate social contributions

For comparison, under the standard regime, the same company would pay income tax (12%), VAT (20% if above the threshold), plus full social contributions — a significantly higher total.

LLC vs. Sole Proprietorship in IT Park

Criteria	LLC (SRL)	Sole Proprietorship (ÎI)
Liability	Limited to share capital	Unlimited (personal assets)
Founders	1–50	1 person
Employees	No limit	Maximum 3
Profit extraction	Dividends (6%)	Direct personal income
Client perception	More professional	Less formal
Accounting	Full	Simplified

Recommendation: If you plan to hire employees or work with international corporate clients, an LLC is the right choice. Sole proprietorship is suitable for individual freelancers with moderate income.

Obligations after joining

IT Park residency doesn’t eliminate all obligations:

Monthly reporting

• Single tax declaration (form ITI-26)
• Filed by the 25th of the following month
• Tax payment — same deadline

Quarterly reporting

• Employee social contributions report
• Average headcount information

Annual reporting

• Financial statements
• Activity report to the IT Park Administration

Even with the simplified 7% tax regime, you need proper accounting and monthly reporting. Our accounting service covers IT Park resident companies — from tax declarations to annual financial reports.

Use our IT Park calculator to see exactly how much you save with the 7% regime based on your company’s revenue and number of employees.

Next steps

1. Register your LLC with the right CAEM code — request a free consultation
2. Choose the correct CAEM code from our classifier
3. Prepare the application package for IT Park
4. Set up accounting for the IT Park regime

The DeschideCompanie team guides you through every step — from LLC registration to filing your first tax declaration as an IT Park resident. Our corporate services also cover the accounting and compliance that tech companies need afterwards. Contact us for a free consultation.