Moldova IT Park (MITP) is, without question, the most advantageous tax regime legally available in the Republic of Moldova for information technology companies. The 7% single tax on sales revenue fully replaces a package of seven tax obligations: corporate income tax, personal income tax withheld from employee salaries, social contributions (CAS), health insurance (CNAM), local taxes, real-estate tax, and road duty.
For a mid-sized IT company, the annual difference compared to the standard regime consistently translates into hundreds of thousands of MDL in savings — money that can be reinvested directly into development, salaries, or international expansion.
That said, IT Park resident status is neither automatic nor obligation-free. Eligibility, the application process, the correct calculation of the single tax, monthly reporting, and the mandatory annual audit all require professional setup from day one. This guide walks through the full process end-to-end, with concrete 2026 figures, comparative calculation examples, and operational pitfalls identified in practice.
What Moldova IT Park is
Unlike classic industrial parks, Moldova IT Park is a virtual park: residents are not required to operate from a specific physical location and can work from anywhere in the Republic of Moldova — or, under remote-work conditions, even from outside the country, provided economic substance requirements are met.
Legal framework
The regime is governed by:
- Law no. 77/2016 on information technology parks
- The Tax Code, art. 370 and the following articles (the single-tax regime)
- Subsequent normative acts issued by the MITP Administration
Guaranteed duration
The preferential tax regime is guaranteed by law until 2035, and the Park’s actual operation is secured until 2037 (these terms were extended through successive amendments to Law no. 77/2016, with the most recent extension voted by Parliament in December 2023). This legislative guarantee is essential for companies planning medium- and long-term investments — Moldova IT Park is not a temporary facility but a structural component of national economic policy.
What the 7% single tax replaces
For IT Park residents, the single tax paid monthly to the Ministry of Finance includes:
- Corporate income tax (standard rate 12%)
- Personal income tax withheld from employee salaries (standard rate 12%)
- Employer and employee social contributions
- Mandatory health insurance premiums
- Applicable local taxes
- Real-estate tax on assets used in core activity
- Road usage duty
VAT remains outside the single tax and is applied separately under the usual rules. Exports of IT services — the majority case for Moldovan IT companies — are generally VAT-exempt (0% rate), which means that in practice the VAT burden is minimal.
Eligibility: who can become a resident
The legal-form criterion
Only legal entities registered in the Republic of Moldova can apply for resident status — LLC, JSC, or other legal forms of business organization. Individuals and sole traders (ÎI) are not eligible. For companies still being set up, see the complete guide to opening an LLC in Moldova.
The eligible-activities criterion
At least 70% of the company’s revenue must come from IT activities or related activities listed in Law no. 77/2016. The list includes:
- Software development (web, mobile, desktop, embedded applications)
- IT services (consulting, integration, testing, maintenance, technical support)
- Web hosting and cloud services
- Digital graphics and design (UI/UX, motion graphics, digital illustration)
- IT research and development
- IT education (courses, training, certifications)
- Related activities specified in the law
The 70% threshold is calculated cumulatively over the calendar year. The law permits up to 2 calendar months per year in which eligible revenue may dip below 70%, provided that the cumulative annual average stays at or above 70%. In practice, we recommend monthly monitoring to avoid technical risk, but the legal threshold is annual with this grace margin.
The economic-substance criterion
The company must have real substance in Moldova: legally registered employees (with individual employment contracts), a demonstrable operational structure, and decisions actually made on the territory of the Republic of Moldova. Shell companies without real activity are detected at audit and lose their status.
The per-employee threshold criterion
In practice, this is the most sensitive criterion. For each full-time employee, the minimum single tax amount equals 30% of the projected national average monthly wage, set each year by Government decision. For 2026 this works out to approximately MDL 5,220 per month per employee — we recommend verifying the exact figure for the current year at moldovaitpark.md or in the Government decision approving the projected average wage.
In practice, this minimum threshold applies as follows:
- The company calculates 7% of monthly sales revenue
- The company calculates the minimum amount = MDL 5,220 × number of employees
- Pays the larger of the two
Calculating real savings: three comparative scenarios
To understand the real impact of the IT Park regime, we compare three typical scenarios with their equivalents under the standard tax regime.
Scenario 1: Small studio (3 employees, MDL 100,000/month in revenue)
IT Park regime:
- 7% × 100,000 = MDL 7,000
- Minimum amount: 3 × 5,220 = MDL 15,660
- Monthly single tax: MDL 15,660 (the larger of the two)
- Effective rate: 15.66% of revenue
Standard regime (assuming average gross salary of MDL 30,000/month per employee):
- Total gross salaries: MDL 90,000
- Employer CAS (24%): MDL 21,600
- Employee CAS (6%): MDL 5,400
- CNAM (9%): MDL 8,100
- Salary income tax (~12%): ~MDL 9,000
- Estimated profit: ~MDL 10,000
- Corporate income tax (12%): MDL 1,200
- Total monthly tax obligations: ~MDL 45,300
Monthly savings via IT Park: ~MDL 29,640 → ~MDL 355,000 annually
Scenario 2: Mid-sized company (10 employees, MDL 500,000/month in revenue)
IT Park regime:
- 7% × 500,000 = MDL 35,000
- Minimum amount: 10 × 5,220 = MDL 52,200
- Monthly single tax: MDL 52,200
- Effective rate: 10.44%
Standard regime (average gross salary MDL 35,000/month per employee):
- Total gross salaries: MDL 350,000
- Employer CAS (24%): MDL 84,000
- Employee CAS + CNAM + income tax: ~MDL 94,000
- Estimated profit and corporate income tax (12%): ~MDL 6,000
- Total monthly tax obligations: ~MDL 184,000
Monthly savings via IT Park: ~MDL 131,800 → ~MDL 1,580,000 annually
Scenario 3: High-margin company (10 employees, MDL 2,000,000/month in revenue)
IT Park regime:
- 7% × 2,000,000 = MDL 140,000
- Minimum amount: 10 × 5,220 = MDL 52,200
- Monthly single tax: MDL 140,000 (in this case, 7% exceeds the minimum threshold)
- Effective rate: 7% (the theoretical rate, achieved in practice)
Standard regime (average gross salary MDL 50,000/month per employee):
- Total gross salaries: MDL 500,000
- Total payroll obligations: ~MDL 250,000
- Estimated profit: ~MDL 1,000,000
- Corporate income tax (12%): MDL 120,000
- Dividend tax if distributed (6%): up to MDL 52,800
- Total monthly tax obligations: ~MDL 370,000–420,000 (depending on dividend distribution)
Monthly savings via IT Park: ~MDL 230,000–280,000 → ~MDL 2,760,000–3,360,000 annually
The mathematical conclusion is consistent: the more profitable the company and the higher the salaries, the greater the savings under the IT Park regime. For companies with thin margins or monthly revenue below the MDL 5,220 × number-of-employees threshold, the IT Park regime remains favorable, but the savings shrink noticeably.
Stage 1: Pre-application preparation
Before applying for resident status, the company must be fully configured from a legal, accounting, and operational standpoint.
Preliminary requirements
- Company legally registered in Moldova (typically LLC or JSC)
- CAEM-2 (Moldovan economic activity classifier) codes corresponding to eligible IT activities — verify that the constitutive documents actually include the relevant codes; missing a code blocks classification of revenue as “IT”
- At least one employee registered under an individual employment contract at the time of application
- Operational accounting, with a system capable of monthly separation of revenue between eligible and ineligible activities
- Minimal organizational structure: appointed administrator, valid bylaws, validated registered office
Bank-account decisions
We recommend opening, prior to application, separate bank accounts for:
- Revenue from eligible IT activities
- Revenue from ineligible activities (if any)
- The single tax (a dedicated account with the State Treasury — the details are communicated by the STS (State Tax Service) after registration)
This separation is not legally required but facilitates tracking the 70% threshold and preparing for audit.
Stage 2: The application process
The online platform
Applications are submitted exclusively online, via the official Moldova IT Park platform (administered by the MITP Administration). The process is fully digital and requires the electronic signature of the company’s administrator.
Required documents
- The resident registration request (electronic form)
- The updated bylaws of the company
- An extract from the State Register of Legal Entities
- Information about the activities carried out, detailing how they fit within the eligible domains
- Employee data (number, structure, employment contracts)
- Revenue and structure estimates for the application period
Processing time
The MITP Administration examines the application within 7 working days of submission. If approved, the company signs a contract with the Administration within 30 calendar days of notification, and upon signing receives the resident certificate and a registration number. If clarifications are requested, the review period may be extended by an additional 15 days. The certificate indicates the date from which the preferential tax regime applies.
Important: the IT Park regime begins on the certificate issuance date — not retroactively. Applying in January does not generate tax benefits for prior months. For new companies, synchronizing incorporation with the IT Park application is essential.
Costs
The application itself does not generate significant fees — the MITP Administration does not charge meaningful registration fees. The real costs are consulting and preparation (eligibility analysis, activity structuring, documentation drafting), which range from MDL 5,000 to MDL 25,000 depending on case complexity.
Stage 3: Monthly obligations as a resident
Calculating the single tax
Each month, the company computes:
- Total sales revenue for the previous month
- 7% of that revenue
- The minimum amount = MDL 5,220 × number of full-time employees
- The amount due = the larger of items 2 and 3
Reporting and payment deadlines
- Declaration: by the 25th of the following month
- Payment: by the 25th of the following month (same date)
- Reporting via the STS system — Form IU17 (Declaration on the single tax for IT Park residents), approved by Ministry of Finance Order no. 135/2017 and updated periodically
Employee salaries
Unlike the standard regime, employees of IT Park residents receive their full gross salary as net salary — with no CAS, CNAM, or income tax withholdings. The company pays all of those obligations via the single tax.
This peculiarity has two practical consequences:
- Talent attractiveness: at the same cost to the company, the employee takes home a significantly larger net amount than under the standard regime
- Administrative simplification: salary computation and payroll register issuance become much simpler
Monitoring the 70% threshold
One of the most sensitive obligations is monitoring the proportion of revenue from eligible activities. The 70% threshold applies cumulatively over the calendar year, with the legal grace of up to 2 months per year in which the proportion may dip below 70%, as long as the annual average stays ≥70%. Nevertheless, we recommend monthly tracking to avoid inadvertently consuming the grace margin:
- Strict accounting coding of revenue by category (eligible / ineligible)
- Monthly threshold checks, not just annual
- Proactive operational decisions (for example, re-invoicing certain revenue through a separate entity if the threshold is at risk)
Stage 4: The mandatory annual audit
The legal requirement
Under Law no. 77/2016, all IT Park residents — regardless of turnover, headcount, or asset size — are required to undergo an annual financial audit.
Purpose of the audit
The audit verifies:
- Correct calculation of the single tax over the year
- Compliance with the 70% threshold for eligible-activity revenue
- Correctness of the accounting records by relevant category
- Compliance of employment contracts and operational structure
- The company’s real economic substance on Moldovan territory
Who can perform the audit
The audit must be performed by a licensed auditor or audit firm in the Republic of Moldova. For IT Park residents, we recommend choosing auditors with specific experience in this regime — the checks are specialized and differ from a classic audit.
Costs and deadlines
- Audit cost: starts at MDL 15,000–20,000 for small companies, going up to MDL 80,000+ for complex ones
- Deadline: the audit report must be finalized and submitted to the MITP Administration by April 30 of the following year
- Sanction for missing audit: loss of resident status
Maintaining resident status
Periodic checks
The MITP Administration may carry out periodic checks of residents, either scheduled or risk-based. These checks focus on:
- Economic substance (real existence of employees, activities, clients)
- Conformity with declared activities
- Correctness of tax reporting
- Compliance with the law under which status was granted
Communicating changes
Certain changes at the company level must be proactively communicated to the MITP Administration:
- Structural changes (shareholders, administrator)
- Changes to the scope of activity
- Substantial changes in headcount
- Major transactions (asset sales, restructurings)
Exit scenarios and their consequences
Voluntary withdrawal
A company may voluntarily withdraw from resident status through a written request to the MITP Administration. From the withdrawal date, the company reverts to the standard tax regime.
Loss of status through non-compliance
If the 70% threshold is not met, the annual audit is not performed, or other serious non-conformities arise, the MITP Administration may decide to revoke status. This decision may be retroactive or only prospective, depending on the severity of the breach.
Tax consequence: for the period during which the 7% regime was applied without meeting the conditions, the STS (State Tax Service) may recalculate tax obligations under the standard regime — the difference potentially reaching millions of MDL retroactively. This is, without question, the single largest risk of the IT Park regime.
Naturally outgrowing the regime
For very large companies with very large turnover and high margins, the standard regime combined with complex tax planning may become more advantageous than IT Park. This transition must be analyzed professionally and is not, in practice, frequent.
The most common mistakes
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Applying without genuinely verifying eligibility — especially for companies with mixed activities, the precise calculation of the eligible proportion must be done before applying.
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Lack of accounting separation by category — without proper accounting coding, the 70% threshold cannot be operationally monitored. See the 5 most common LLC accounting mistakes for general context.
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Underestimating the per-employee threshold — for small companies with modest revenue, the MDL 5,220 × employee minimum can render the regime no longer favorable.
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Postponing the annual audit — good auditors are crowded in March-April. Contracting in advance (November-December) is essential.
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Lack of economic substance — operating without real employees, without an effective office, without management decision-making in Moldova creates major risks at audit and at MITP checks.
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Incorrect payroll records — the practice of “hiding” salaries or operating undeclared payments is the fastest path to losing status. All payments to employees must be fully legal and transparent.
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Misunderstanding VAT — VAT is not included in the single tax. For service exports the rate is 0%, but VAT registration and correct records remain mandatory.
Checklist for applying and operating as an IT Park resident
Pre-application:
- ☐ Company registered with IT-relevant CAEM-2 codes
- ☐ At least one employee under an individual employment contract
- ☐ Accounting configured with separation between eligible/ineligible activities
- ☐ Revenue structure projected with 70% threshold secured
- ☐ Bank accounts prepared for flow separation
Application:
- ☐ Complete documentation prepared
- ☐ Application submitted on the MITP platform with the administrator’s electronic signature
- ☐ Resident certificate received
Monthly operations:
- ☐ Correct calculation of the single tax (max of 7% and the minimum threshold)
- ☐ Declaration and payment by the 25th of the following month
- ☐ Cumulative monitoring of the 70% threshold
- ☐ Gross salary = net salary for employees, with no additional withholdings
Annual operations:
- ☐ Financial auditor contracted in advance (November-December)
- ☐ Audit report completed by April 30
- ☐ Structural changes communicated to the MITP Administration
Conclusion
Moldova IT Park is not, simply, a “reduced tax regime”. It is a complete legislative construction, designed as an instrument of national competitiveness for the IT sector, with consistent tax benefits guaranteed by law and proportionate obligations.
For an eligible IT company, resident status represents between a few hundred thousand and a few million MDL saved annually. For an insufficiently configured company, the regime can become a trap — with retroactive reclassification risks that, in the most serious cases, exceed any savings obtained previously.
The difference between the two scenarios is not accidental. It is, without exception, the result of the quality of initial configuration and subsequent operational discipline. For companies intending to enter the regime, or for already-resident companies seeking to optimize compliance, professional assistance specialized in the IT Park regime is one of the few investments with a directly demonstrable tax return.
How ExpertCont can help
The ExpertCont team assists existing Moldova IT Park residents and companies intending to apply for status. Our services cover the entire residency life cycle:
Specialized IT Park accounting services: accounting records with separation by eligible activities, monthly single-tax calculation, 70% threshold monitoring, resident-specific tax declarations, audit preparation.
Legal services: eligibility analysis, drafting application documentation, contract compliance with the provisions of Law 77/2016, support for MITP Administration checks.
Business consulting: comparative calculation of tax regimes (IT Park vs. standard), specific cash-flow planning, optimal payroll structuring.
IT services: configuration of accounting software for the specific requirements of the regime, automation of revenue separation by category.
Schedule a free consultation to assess eligibility or optimize your current status:
📞 +373 60 82 55 81 📍 str. Alexandru cel Bun 51/A, et. 5, Chișinău, MD-2012
ExpertCont — your trusted partner for serving Moldova IT Park residents and all companies in the Republic of Moldova.
