01
Sales revenue
First, the company determines its monthly sales revenue. The 7% rate is applied to this base.
Moldova IT Park - single tax
Moldova IT Park 7% single tax: how the formula works
For a Moldova IT Park resident, the tax is not simply 7% applied to revenue. Each month, two amounts are compared: 7% of sales revenue and the minimum threshold calculated for employees. The higher amount is paid.
Core rule7% of sales revenueor the minimum threshold, if higher
What the calculation is based on
This page explains the tax logic of the regime. Eligibility, allowed activities and IT Park residency are covered on separate pages so each page answers a specific business question.
02
Minimum threshold
Separately, the minimum tax is calculated for employees. For 2026, the reference amount is 5,220 MDL per employee per month.
03
The higher amount applies
The company pays the higher amount: 7% of revenue or the employee-based minimum tax.
2026 calculation example
If the forecast average salary in the economy is 17,400 MDL, then 30% of this amount equals 5,220 MDL per employee per month.
Monthly sales revenue100,000 MDL
7% of revenue7,000 MDL
2 employees x 5,220 MDL10,440 MDL
Amount payable10,440 MDL
This example shows the comparison principle. The exact calculation depends on actual revenue, number of employees, the month, documents and accounting data.
Calculate the 7% taxWhat to check before calculating
The formula is straightforward, but mistakes usually come from the input data: the period, revenue structure, number of employees and supporting documents.
- the tax is calculated for a specific month
- revenue must be correctly reflected in accounting records
- the minimum threshold depends on the number of employees
- for 2026, the reference amount is 5,220 MDL per employee
- the calculation must match the company’s accounting documents
Not only 7%
The calculation does not stop at multiplying revenue by 7%. The minimum threshold may be higher.
Employees affect the minimum
The more employees the company has, the higher the minimum amount compared with the tax on revenue.
Documents matter
Contracts, invoices, acts and payroll data must support the calculation.
How IT Park Accounting handles the 7% tax
We calculate the single tax, check the minimum threshold, maintain accounting records and explain the result to the client in clear terms.
Calculation
We compare 7% of revenue with the minimum threshold.
Accounting
We record revenue, documents and operations in the accounting system.
Employees
We account for payroll data and the minimum tax threshold.
Review
We prepare data for the mandatory annual review.
What to read next
This page covers the tax formula. For a complete view of the regime, continue with the related pages.
Activities
Allowed activities
Which business activities may qualify for Moldova IT Park.
CalculatorCalculate the tax
A preliminary estimate based on revenue and employees.
AccountingIT Park accounting
How accounting is handled for a Moldova IT Park resident.
ReviewMandatory annual review
What data should be prepared for the resident review.
Frequently asked questions
How is the 7% single tax calculated?
Two amounts are compared: 7% of sales revenue and the minimum tax for employees. The higher amount is paid.
What is the minimum tax per employee?
It is the minimum amount of single tax calculated for each employee. For 2026 calculations, the reference amount is 5,220 MDL per month per employee.
Why can the payable amount be higher than 7% of revenue?
Because the minimum threshold applies. If the employee-based amount is higher than 7% of revenue, the company pays the minimum tax.
Does IT Park Accounting calculate the tax for the client?
Yes. IT Park Accounting calculates the single tax, checks the minimum threshold, maintains accounting records and explains the result to the client.
Need to calculate the 7% tax for your company?
IT Park Accounting calculates the tax, checks the minimum threshold and explains how the result relates to revenue, employees and accounting documents.