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SettleMetric

MDNormas oficiales, modeladas

Impuestos del autónomo en Moldova (2026).

Un autónomo que gana 60.000 € al año en Moldova se queda entre 49.632 EUR y 55.800 EUR según el régimen; la mejor opción es «Moldova IT Park — 7% single tax on turnover (replaces income tax + social + health)», con una carga efectiva del 7.0%. Abajo, 2 regímenes, cada uno calculado a partir de las normas oficiales.

Verificado

2 regímenes · 2 registros de fuentes · cada resultado sigue las normas publicadas del régimen

MD · 2026

01

Con 60 000 € al año

Una vista comparable de todos los regímenes a los que se puede acceder, antes de las normas completas.

  1. 01Moldova IT Park — 7% single tax on turnover (replaces income tax + social + health)Mejor resultado con estos ingresosIngreso neto55.800 EURCarga efectiva7.0%
  2. 02Standard SRL — 12% corporate tax + 6% dividendIngreso neto49.632 EURCarga efectiva17.3%

Perfil de referencia: autónomo · 60 000 € de ingresos brutos anuales · sin gastos deducibles · residencia fiscal el año completo.

Normas completas

Por dentro de cada régimen fiscal

01activoSociedad

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

Carga efectiva con 60 000 €

7.0%

Lo que pagas

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

Requisitos de acceso

  • Actividades: it-services, consulting, software
  • Exige residencia fiscal
  • 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.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR26.886 EUR10.4%
60.000 EUR55.800 EUR7.0%
120.000 EUR111.600 EUR7.0%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

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.

02activoSociedad

Standard SRL — 12% corporate tax + 6% dividend

Carga efectiva con 60 000 €

17.3%

Lo que pagas

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

Requisitos de acceso

  • Actividades: it-services, consulting, most-activities
  • Exige residencia fiscal
  • 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.

Ejemplos de ingreso neto

Bruto/añoNeto/añoCarga
30.000 EUR24.816 EUR17.3%
60.000 EUR49.632 EUR17.3%
120.000 EUR99.264 EUR17.3%

Calculado por nuestro motor fiscal abierto: supone que no hay gastos deducibles y residencia fiscal el año completo. Normas a fecha de 1 ene 2026.

Contexto importante

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.

02

Prueba con tus propias cifras

Cambia ingresos, moneda y gastos para recalcular todos los regímenes activos de Moldova.

calculadora completa
  1. 1 Moldova IT Park — 7% single tax on turnover (replaces income tax + social + health)
    55.800 EURneto/año
    7.0 % de carga
  2. 2 Standard SRL — 12% corporate tax + 6% dividend
    49.632 EURneto/año
    17.3 % de carga