IT Park Moldova
Economic entities — residents of Information Technology Parks of the Republic of Moldova, to which a special tax regime applies, do not have obligations regarding corporate income tax (operating activity), since this tax is included in the single IT Park tax.
Taxation of employees of IT Park residents
Employees receiving income in the form of wages from residents of Information Technology Parks on the basis of individual employment contracts and normative acts containing labor law provisions do not have obligations to pay personal income tax on wages, since this tax is also included in the single IT Park tax.
IT Park single tax rate
The single tax rate amounts to 7% of the taxable object, as established by the legislation of the Republic of Moldova for residents of Information Technology Parks.
Taxes and contributions included in the IT Park single tax
The IT Park single tax includes the following taxes, fees and mandatory contributions:
- corporate income tax;
- personal income tax on wages;
- mandatory state social insurance contributions paid by employees and employers;
- mandatory health insurance contributions paid by employees and employers;
- local fees;
- real estate tax;
- road usage fee for vehicles registered in the Republic of Moldova.
Thus, the single tax replaces the main fiscal obligations, significantly simplifying tax administration for IT companies.
Types of activities of an Information Technology Park resident
Residents of IT Park Moldova may carry out, inter alia, the following types of activities in the field of information technology:
- computer programming activities for custom software development (client-oriented software);
- computer games publishing;
- publishing of other software;
- computer facilities management activities;
- data processing, web page administration and related activities;
- web portal activities;
- information technology consultancy services;
- other information technology activities provided for under the IT Park regime.
International teams and remote work
Information Technology Parks of the Republic of Moldova provide the possibility to form distributed teams, including employees and contractors located outside Moldova. At the same time, all financial settlements and operational cash flows may be carried out through an IT Park resident registered in Moldova, applying the favorable tax regime described above.
This approach is especially demanded by international IT companies, startups and digital businesses operating in a remote-first format.
Consultations and company registration in IT Park
For questions related to company registration in an Information Technology Park, choosing the optimal tax model and compliance with IT Park Moldova requirements — please contact us.
We will prepare an individual legal and tax analysis, based on your data, business model and team geography.
