Moldova IT Park — 7% single tax on turnover (replaces income tax + social + health)
чиннийКомпаніяЩо ви сплачуєте
- IT Park single tax (7% of turnover, min 30% of forecast average wage per employee) — 7% of revenue (min 62,640/year)
Умови застосування
- Види діяльності: it-services, консультування, software
- Потрібне податкове резидентство
- 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.
Приклади чистого доходу
| Брутто/рік | Нетто/рік | Навантаження |
|---|---|---|
| 30 000 EUR | 26 886 EUR | 10.4% |
| 60 000 EUR | 55 800 EUR | 7.0% |
| 120 000 EUR | 111 600 EUR | 7.0% |
Обчислено нашим відкритим податковим рушієм — за умови відсутності відрахувань витрат і повного року податкового резидентства. Правила станом на 1 січ. 2026 р..
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.