Sales revenue
Revenue included in the single tax base should be separated from operations requiring a separate review.
Calculator • Moldova IT Park • 7% single tax
7% tax calculator for a Moldova IT Park resident
Estimate the IT Park resident’s single tax: 7% of sales revenue is compared with the minimum employee threshold. The higher amount is paid.
For 2026, the calculator uses a forecast average salary of 17,400 MDL and a minimum threshold of 5,220 MDL per employee per month.
Enter data for calculation
The calculator gives an estimate. For reporting, IT Park Accounting calculates the tax using actual revenue, employees, the period and accounting data.
7% of revenue
7 000
MDL
Minimum threshold
10 440
MDL
Estimated amount payable
10 440
Minimum threshold applies
minimum above 7%
How the single tax formula works
A Moldova IT Park resident pays the single tax under the “higher amount” rule: either 7% of sales revenue or the minimum threshold calculated for employees.
- 7% of monthly sales revenue is calculated
- the minimum threshold is calculated as 30% of the forecast average salary in the economy for each employee
- for 2026, 30% of 17,400 MDL equals 5,220 MDL
- the higher amount is paid
- if revenue or team size changes, the calculation should be reviewed monthly
Why a calculator does not replace accounting
The 7% calculation looks simple, but for an IT Park resident the numbers are only part of the process. Sales revenue, employees for the period, eligible activities, supporting documents and annual review readiness must be determined correctly.
70% main activity
The resident should maintain revenue structure from IT Park eligible activities.
Employees and threshold
The minimum tax is linked to the number of employees and the forecast average salary.
Annual review
Documents and calculations should be ready for the resident’s mandatory annual review.
What IT Park Accounting does
We do not merely “help calculate” the tax. We calculate the 7% single tax, maintain accounting for the IT Park resident and keep documents ready for reporting and annual review.
We calculate taxwe compare 7% of revenue with the minimum threshold.
We maintain accountingwe process primary documents and company revenue.
We prepare reportingwe support the resident’s tax and accounting side.
We control the 70% rulewe monitor revenue structure by eligible areas.
We prepare the reviewwe keep documents ready for the annual review.
We explain the resultwe show the client how the payable amount is formed.
Related pages
The calculator gives an estimate. For a full understanding of the regime, review the tax formula, accounting, activity and annual review.
Formula
7% single tax
Detailed explanation of the formula and minimum threshold.
AccountingIT Park accounting
How accounting is maintained for a Moldova IT Park resident.
ActivityAllowed activities
Which directions should form the resident’s main activity.
ReviewMandatory audit
What should be prepared for the annual review.
Frequently asked questions
How is the 7% single tax calculated?
Two values are compared: 7% of sales revenue and the minimum employee threshold. The IT Park resident pays the higher amount.
Why can the minimum threshold be higher than 7%?
If monthly revenue is low and there are several employees, 30% of the forecast average salary for each employee may exceed 7% of revenue.
Does the calculator show the exact reporting amount?
No. This is a preliminary estimate. The exact amount is determined using accounting records, documents, the period, employees and actual sales revenue.
What else should be checked besides tax?
Eligible activities, the 70% revenue rule, documents, employees, reporting and preparation for the mandatory annual review should also be checked.
Can IT Park Accounting calculate this regularly?
Yes. We calculate the single tax, maintain accounting for the IT Park resident, prepare reporting and support annual review preparation.
Need an exact 7% tax calculation for your company?
IT Park Accounting calculates the tax based on actual data, checks the minimum threshold, documents and employees, and explains the amount payable.