01
7% of revenue is calculated
The sales revenue of the IT Park resident is taken and the 7% single tax rate is applied.
Moldova IT Park • 7% single tax
7% single tax for IT Park residents
A Moldova IT Park resident pays a 7% single tax on sales revenue, with a minimum threshold calculated for each employee. WBG calculates the tax, handles accounting and helps the company work within a clear tax system.
Basic logic
7% of sales revenue
or the minimum threshold, if it is higher
How the formula works
In practice, the tax is calculated by comparing two values. The company pays the amount that is higher.
02
The minimum threshold is calculated
The minimum is determined monthly for each employee: 30% of the forecast average salary in the economy.
03
The higher value is paid
If 7% of revenue is higher than the minimum threshold, 7% is paid. If the minimum is higher, the minimum threshold is paid.
Calculation example for 2026
In this example, the company’s monthly revenue is compared with the minimum threshold for employees. The amount payable is the higher value.
Monthly sales revenue
100 000 MDL
7% of revenue
7 000 MDL
Minimum threshold
10 440 MDL
Preliminary amount payable
10 440 MDL
The example is preliminary. For an exact calculation, WBG uses the company’s real accounting data.
What to understand before calculating
The 7% tax looks simple, but accounting details matter: reporting period, sales revenue, employees, resident status date and correct recording of transactions.
- the tax is calculated under the rules for IT Park residents
- the minimum threshold depends on the number of employees
- for 2026, the minimum amount per employee is 5,220 MDL per month
- an accurate calculation must be based on the company’s accounting data
- if you are only choosing the regime, start with the “Who it fits” page
Not only the 7% rate
The main logic is not simply to multiply revenue by 7%, but to compare the result with the minimum threshold.
Connection with employees
The more employees there are, the higher the minimum tax amount that must be considered in planning.
Accounting matters every month
WBG calculates the tax based on documents and actual company data, not theoretically.
How WBG helps with the 7% tax
WBG does not only explain the formula. We support the company so that the tax is calculated correctly, reporting is submitted on time and the entrepreneur understands the financial picture of the business.
Tax calculation
We calculate the single tax using the company’s data.
Accounting
We maintain the accounting of the IT Park resident on an ongoing basis.
Payroll
We take employees and the minimum tax threshold into account.
Audit
We prepare the company for the mandatory annual review.
What to review next
This page explains the tax logic. For a complete understanding of the regime, continue with the related sections.
FAQ about the 7% single tax
What does the 7% single tax mean in Moldova IT Park?
It is the tax regime applied to IT Park residents. Each month, 7% of sales revenue is compared with the minimum threshold calculated for employees, and the higher amount is paid.
Why can the tax be higher than 7% of revenue?
If the minimum threshold for employees is higher than 7% of revenue, the company pays the minimum threshold. That is why both revenue and employee count matter.
What is the minimum threshold per employee in 2026?
For the 2026 calculation example, the minimum amount is 5,220 MDL per employee per month, which is 30% of the forecast average salary of 17,400 MDL.
Can WBG calculate the tax for my company?
Yes. WBG calculates the tax based on the company’s real accounting data, maintains monthly accounting and explains the amount payable.
Want to calculate the 7% tax for your company?
WBG will calculate the tax, explain the minimum threshold, assess your operating model and, if needed, connect accounting support for an IT Park resident.