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Freelancer taxes in Moldova (2026)

A freelancer earning €60,000 a year in Moldova keeps between 49,632 EUR and 55,800 EUR depending on the scheme — the best option is "Moldova IT Park — 7% single tax on turnover (replaces income tax + social + health)" at an effective burden of 7.0%. 2 schemes below, each computed from official rules.

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Tax schemes

Moldova IT Park — 7% single tax on turnover (replaces income tax + social + health)

activeCompany

What you pay

  • IT Park single tax (7% of turnover, min 30% of forecast average wage per employee) — 7% of revenue (min 62,640/year)

Eligibility

  • Activities: it-services, consulting, software
  • Requires tax residency
  • The headline route for IT freelancers: register a company (SRL) as a resident of the Moldova IT Park (Moldova IT Park / MITP) carrying out qualifying IT activities (software, IT services, R&D). The park charges a single tax of 7% of sales revenue that REPLACES corporate income tax, the employees' personal income tax, social and health insurance contributions, local taxes and road tax. A per-employee minimum applies. grossAnnual = the company's sales revenue.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR26,886 EUR10.4%
60,000 EUR55,800 EUR7.0%
120,000 EUR111,600 EUR7.0%

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

The 7% single tax is an all-in company-level tax that already covers the founder-employee's salary income tax and social/health contributions — so a solo founder who draws the income as salary keeps ~93% (7% burden) above the minimum-tax turnover. The minimum is 30% of the year's forecast average monthly wage per employee (2026 average 17,400 MDL → 5,220 MDL/month = 62,640 MDL/year for one employee), so at low turnover the effective rate is higher. Distributing profit as DIVIDENDS instead of salary would add the separate 6% dividend tax — modeled here as the salary route (lower). NOT modeled: the per-employee minimum for multiple staff, VAT (IT-export services are generally outside scope), and the requirement to maintain qualifying IT activity ≥70% of revenue. Amounts in MDL; the calculator converts EUR/USD at the recorded BNM rate.

Standard SRL — 12% corporate tax + 6% dividend

activeCompany

What you pay

  • Impozit pe venit (corporate income tax 12%) — 12% of profit
  • Impozit pe dividende (dividend withholding 6%) — 6% of profit

Eligibility

  • Activities: it-services, consulting, most-activities
  • Requires tax residency
  • The ordinary company route for activities that don't qualify for (or don't join) the IT Park: an SRL pays 12% corporate income tax on profit, then a 6% withholding tax when profit is distributed as a dividend to the owner. Modeled as the full chain assuming all profit is distributed and no salary is drawn. grossAnnual = company profit before tax.

Net income examples

Gross/yearNet/yearBurden
30,000 EUR24,816 EUR17.3%
60,000 EUR49,632 EUR17.3%
120,000 EUR99,264 EUR17.3%

Computed by our open tax engine — assumes no deductible expenses, full-year tax residency. Rules as of Jan 1, 2026.

12% corporate tax then 6% dividend give a flat ≈17.3% on distributed profit — far above the IT Park's 7%, so IT freelancers overwhelmingly choose the park. NOT modeled: the owner-manager's social/health contributions if a salary is drawn instead of dividends, accounting costs, and VAT (registration threshold ~1.2M MDL). Amounts in MDL.

Try your own numbers

Same engine, your income. For a cross-country comparison use the full calculator.

  1. 1 Moldova IT Park — 7% single tax on turnover (replaces income tax + social + health)
    55,800 EURnet/year
    7.0% burden
  2. 2 Standard SRL — 12% corporate tax + 6% dividend
    49,632 EURnet/year
    17.3% burden