Moldova IT Park (established under Law No. 77/2016) provides a flat 7% turnover tax regime. The core residency condition is that eligible activities under Art. 8 of the law bring in at least 70% of sales revenue, and the Park Administration checks the activity actually carried out, not just the code. It is therefore recommended to register your company with an eligible CAEM code as its main activity in the Statut from the start.
1. What the 7% Tax Replaces
•Corporate income tax (12%);
•Personal payroll tax (12%);
•Employer social security contributions (CNAS) & employee health insurance premiums (CNAM) on salaries;
•Local taxes, real estate tax and the road usage tax for vehicles registered in Moldova.
The single tax cannot be lower than 30% of the forecast average monthly wage for each employee (MDL 5,220 per employee per month in 2026). It does not cover VAT, excise duties or taxes withheld at source, including the 6% dividend tax.
2. Qualifying CAEM Codes to Select on SRLRapid
•62.01 – Custom software development;
•62.02 – IT consultancy;
•62.09 – Other IT services;
•63.11 – Data processing & hosting;
•74.10 – Specialized design, only when based on specialised high-performance computing equipment (ordinary UI/UX design does not automatically qualify).
3. From SRLRapid Documents to IT Park Membership
1. Generate and download your statutory documents on SRLRapid;
2. Present your printed documents at the ASP window to receive your official Extract;
3. Apply online at the Moldova IT Park portal using your new IDNO.
ASP Moldova Legal ComplianceInformation in this guide is verified by the SRLRapid legal team in compliance with the Civil Code of Moldova and Law No. 135/2007 on LLCs.
