The company remains an LLC
The business operates as a Moldovan legal entity, but after receiving resident status it applies a special tax regime.
Moldova IT Park • core regime overview
What is Moldova IT Park and how the 7% regime works for IT companies
Moldova IT Park is a special legal and tax regime for companies that perform eligible IT activities in Moldova. This page explains the essentials: resident status, the 7% single tax, the 70% rule, eligible activities and the annual mandatory verification.
Resident status7% single tax70% ruleAnnual verification
IT Park in practical terms
Moldova IT Park is not a separate building or a physical zone where a company must relocate. It is a special regime that applies after a company receives resident status and meets the activity-related requirements.
The tax is calculated separately
The key feature is a 7% single tax on sales revenue, with a minimum threshold calculated based on employees.
Revenue structure matters
Revenue must be connected to eligible IT activities. That is why CAEM codes alone are not enough: contracts, acts and actual services matter.
Annual verification applies
The resident must be ready to confirm that its activities, documents and calculations comply with the regime requirements.
What should not be confused
Registering a company in Moldova does not automatically mean that the business can apply the Moldova IT Park regime. The 7% tax applies only after resident status is obtained and the regime requirements are met.
It is also not enough to describe the business as “IT” in general terms. For IT Park, the actual services, contract wording, revenue structure, employees and supporting documents are all relevant.
- An LLC is the legal form; IT Park is a separate resident status.
- The IT activity must fall within eligible directions.
- At least 70% of revenue should come from eligible activity.
- Accounting must be maintained according to IT Park rules.
How a company usually moves toward IT Park
The process has a clear sequence. The business model is reviewed first, then the company is prepared, resident status is obtained and ongoing accounting is organized correctly.
01
Business model review
Services, clients, contracts, planned revenue, employees and eligible activity directions are reviewed.
02
LLC registration or preparation
If there is no company yet, the legal entity is registered. If the company already exists, its data and activity are reviewed.
03
Obtaining resident status
After the documents are prepared, the company goes through the residency procedure and may apply the IT Park regime.
04
Accounting and annual verification
After residency, tax calculation, documents, payroll, reporting and annual verification must be handled correctly.
What remains important after residency
IT Park simplifies the tax model, but it does not remove responsibility for documents and calculations. The company still needs to understand which revenue is taxable, how payroll is handled and which documents support its activity.
- the 7% tax is calculated by a defined formula;
- eligible activities must be respected;
- accounting support is needed for reporting, payroll and documents;
- mandatory verification is performed annually.
A general overview is only the first step
Moldova IT Park can be an efficient solution for an IT company, but the regime should be applied after reviewing the actual activity, contracts, revenue and team structure. For a reliable decision, start with a preliminary review.
Where to continue
This page explains the foundation of the regime. For a decision, move to the specific topic: fit, tax calculation, eligible activities, residency or accounting.
Fit
Who it fits
Check whether the regime fits your business model and revenue structure.
Calculation7% single tax
Understand the formula, the minimum threshold and an example calculation for a resident.
ActivityAllowed activities
Review which directions may be eligible for Moldova IT Park.
StatusIT Park residency
See how a company obtains resident status and what should be prepared before filing.
Frequently asked questions
What is Moldova IT Park?
Moldova IT Park is a special legal and tax regime for companies that perform eligible IT activities in Moldova and obtain resident status.
Does the 7% tax apply automatically after registering an LLC?
No. Company registration and IT Park resident status are separate steps. The company is registered first, then its activity is reviewed and the residency process is prepared.
What does the 70% rule mean?
Most of the company’s revenue must come from eligible IT activities. Before applying, contracts, services and revenue structure should be reviewed.
Does an IT Park resident still need accounting?
Yes. The regime simplifies the tax model, but it does not remove accounting for revenue, employees, payments, primary documents, reporting and annual mandatory verification.
Need to understand whether IT Park fits your company?
Start with a preliminary review. IT Park Accounting specialists assess your activity, revenue structure and next step: company registration, IT Park residency or accounting setup.