Tax Incentives and Regimes for IT Companies
Tax Incentives and Benefits for IT Businesses in Moldova
The Republic of Moldova is one of the most attractive jurisdictions in Eastern Europe for investment, business incorporation, and IT company development. A favorable tax environment, access to EU markets, and the special Moldova IT Park regime make the country a strategic choice for technology-driven and export-oriented companies.
BULR is a large consulting firm providing legal, tax, financial, and investment consulting, as well as audit and mediation services, for both local and international companies entering the Moldovan and Eastern European markets.
Moldova IT Park: A Special Tax Regime for IT Companies
Moldova IT Park, operating since 2018, is a state program designed to support and develop the IT sector. The IT Park regime offers companies significant tax incentives and simplified administrative and regulatory procedures.
Key features of the regime include:
- a single unified tax instead of multiple mandatory payments;
- virtual residency without the need for a physical office;
- simplified interaction with public authorities;
- transparent and long-term tax rules.
Registration in the IT Park: Key Benefits
Tax Incentives for IT Companies
Companies that are residents of Moldova IT Park pay a single tax of 7% of turnover, which replaces:
- corporate income tax;
- personal income tax on salaries;
- mandatory social and medical insurance contributions;
- local taxes and fees.
Salaries, bonuses, and incentives paid to employees are not subject to separate taxation, significantly reducing the overall tax burden.
Standardized Social Contributions
Regardless of the actual salary level, social benefits (temporary disability allowances, pensions, maternity and childcare benefits) are calculated based on 68% of the average national salary, ensuring predictability of payroll-related costs.
No Personal Tax Declarations for Employees
Employees of Moldova IT Park resident companies are not required to submit individual tax declarations, provided they have no additional income sources outside the IT Park regime.
Opportunities for Business Growth and Scaling
Tax savings allow IT companies to:
- invest in employee training, including foreign languages;
- create new jobs;
- upgrade office and IT infrastructure;
- provide extended medical insurance packages;
- invest in R&D and business expansion.
Requirements for Moldova IT Park Residency
To obtain IT Park resident status, a company must:
- be registered in the Republic of Moldova;
- conduct IT-related activities;
- employ at least 5 employees.
Moldova IT Park Registration Support by BULR
BULR is an official partner of Moldova IT Park.
Our experts provide comprehensive legal and tax support to IT companies from various jurisdictions at every stage:
- assessment of eligibility for IT Park residency;
- company registration in Moldova;
- preparation and submission of IT Park applications;
- tax and corporate structuring;
- post-registration compliance and ongoing support.
📩 Call to Action
Contact BULR to receive professional advice on registering your company in Moldova IT Park.
We will conduct a preliminary assessment of your business, evaluate eligibility requirements, and propose an optimal tax and corporate structuring model for your IT project in Moldova.
