Moldova IT Park or a standard SRL: which to choose in 2026

Why you should run the numbers first

For an IT company in Moldova, choosing between Moldova IT Park residency and a standard SRL under the general tax regime changes almost everything: how much goes to the state, what employees take home and how much stays in the company. The gap can reach hundreds of thousands of lei a year, but it does not always favour IT Park. Below we take the 2026 rules and apply them to a concrete example.

In short

IT Park residents pay a single tax of 7% of monthly sales revenue, but no less than 5,220 lei per month for each employee.
The single tax replaces corporate income tax, personal income tax on salaries, CNAS social contributions and CNAM health insurance.
From 1 January 2026, local taxes, real estate tax and the road-use fee are paid separately.
With 400,000 lei monthly revenue and 5 employees earning 25,000 lei net each, IT Park leaves about 59,000 lei more in the company every month.
IT Park does not suit companies with thin margins, heavy subcontracting or significant revenue from non-eligible activities.

How does the 7% single tax work?

The regime is set out in Law No. 77/2016 on information technology parks. Each month the resident calculates 7% of sales revenue and compares it with a minimum based on headcount.

For 2026 the minimum is 30% of the forecast average monthly salary in the economy: 17,400 × 30% = 5,220 lei for every employee who worked at least one day in the month under an employment contract. The company pays whichever amount is higher.

Example: a company with 10 employees and 500,000 lei in revenue gets 7% = 35,000 lei and a minimum of 52,200 lei, so it pays 52,200 lei. This is typical for a startup that built its team before sales picked up.

Which taxes does it replace, and what is still paid separately?

The single tax covers:

corporate income tax (12% under the general regime);
personal income tax withheld from salaries (12%);
employer state social insurance contributions (CNAS, 24%);
mandatory health insurance contributions (CNAM, 9% of salary).

In practice, employees receive their full salary with no deductions, and the company pays no CNAS on top.

From 1 January 2026 the composition of the single tax changed. Local taxes, real estate tax and the fee for road use by vehicles registered in Moldova are no longer included, so residents calculate and pay them under the general rules like any other company. VAT is not part of the single tax and applies exactly as it does under the general regime.

Who can become a resident?

a legal entity, or an individual registered in Moldova as an entrepreneur (in practice, most often an SRL);
at least 70% of sales revenue must come from activities permitted by the law: software development, IT consulting, data processing, hosting, web portals, game publishing and other listed activities;
status is kept only while the company meets the 70% condition and its reporting obligations to the park administration.

If a noticeable share of your revenue comes from hardware sales, marketing or other services outside the list, check the ratio before you apply.

Worked example: the same company in IT Park and under the general regime

Assumptions: sales revenue of 400,000 lei per month, 5 employees each taking home 25,000 lei, and 50,000 lei of other monthly costs (rent, licences, equipment). VAT, local taxes and dividend tax are left out and should be assessed separately.

IT Park. Single tax: 7% × 400,000 = 28,000 lei. The minimum is 5 × 5,220 = 26,100 lei, so 28,000 lei is payable. Salaries cost exactly 5 × 25,000 = 125,000 lei.

General regime. For an employee to take home 25,000 lei, gross salary has to be worked out backwards. Net pay is 80.08% of gross: 9% CNAM is withheld, then 12% income tax on the remainder (1 - 0.09 - 0.12 × 0.91 = 0.8008). Annual pay exceeds 360,000 lei, so the 2,475 lei personal exemption does not apply:

gross salary: 25,000 ÷ 0.8008 ≈ 31,219 lei;
CNAM at 9%: ≈ 2,810 lei;
income tax at 12% on 28,409 lei: ≈ 3,409 lei;
net: 31,219 - 2,810 - 3,409 = 25,000 lei;
employer CNAS at 24%: ≈ 7,493 lei;
total cost per employee: ≈ 38,712 lei.

Lei per month	IT Park	General regime
Sales revenue	400,000	400,000
Gross salaries (5 employees)	125,000	156,095
Employer CNAS	0	37,465
Other costs	50,000	50,000
7% single tax	28,000	0
Taxable profit	not applicable	156,440
Corporate income tax 12%	0	18,773
Left in the company	197,000	137,667
Total paid to the state	28,000	87,333

Under the general regime, the state receives 31,095 lei withheld from salaries, 37,465 lei in CNAS and 18,773 lei in corporate income tax. The difference is roughly 59,300 lei a month, or about 712,000 lei a year in favour of IT Park.

You can rerun this with your own figures in the IT Park calculator.

When does IT Park not pay off?

The single tax is charged on revenue, not profit. That creates situations where the general regime is cheaper:

Thin margins and heavy subcontracting. Take a company with 400,000 lei revenue, 300,000 lei paid to subcontractors and one employee taking home 12,309 lei (15,000 lei gross). Under the general regime it pays about 16,059 lei a month (salary withholdings, 3,600 lei CNAS and 9,768 lei corporate tax) and keeps 71,632 lei. In IT Park it pays 28,000 lei single tax and keeps 59,691 lei, almost 12,000 lei less.
No employees. Without payroll you are roughly comparing 7% of revenue with 12% of profit. IT Park only wins if profit exceeds about 58% of revenue.
Losses or investment periods. Under the general regime, no profit means no corporate tax. An IT Park resident still pays 7% of sales in loss-making months.
Large team, small sales. The 5,220 lei minimum per employee can be far above 7% of revenue.
Mixed revenue. If non-eligible activities exceed 30% of sales, the 70% condition is not met.

How do you become a Moldova IT Park resident?

Review the company's CAEM activity codes and the share of revenue from eligible activities. Update the registered activities at the Public Services Agency (ASP) if needed.
Prepare the documents requested by the park administration: an extract from the State Register, the articles of incorporation and a power of attorney if someone other than the director files the application.
Submit the application to the Moldova IT Park Administration. A decision is made within a few working days, and the residency contract is signed after approval.
From the date status is granted, the books move to the single tax: a monthly return, salaries paid without income tax or CNAM withholding and without employer CNAS, and separate tracking of local taxes.
Monitor the 70% ratio monthly and send the park's required reports on time.

Switching mid-year needs care: general rules apply until the status date and the single tax after it. If you want the transition handled correctly from the first month, we can take on your IT Park accounting, and an eligibility review is part of our tax consulting.

Sources

This article is for information only. For your company's situation, speak to an accountant.