Moldova · Tax regime
Moldova IT Park Regime
Open and extended, and verified. The state guarantee of the tax regime runs through 31 December 2035, and the park's operational term was extended from 10 to 20 years, to 2037.
7% of revenue covers corporate tax, payroll tax, and social and medical contributions in one line. Employees pay 0% personal income tax, and the state guarantee runs to 2035. That makes this a genuinely competitive regime, and the guarantee is a stronger commitment than most of the region offers. For a software business with real Moldovan staff, this is the best structure on this list.
Qualifying routes
7% of operating revenue, replacing corporate tax, payroll PIT, social and medical contributions and several local taxes.
The facts
- Total landed cost
- Company formation plus certification runs roughly EUR 1,500 to 4,000, with accounting costs on top.
- Route type
- Tax regime, not a visa
- Timeline
- 1–2 months (Certification comes from the IT Park administration.)
- Physical presence
- None required for the regime itself.
- Family
- This is not a family status
- Permanent residency
- Not applicable, though it pairs well with the investor residence route.
- Citizenship
- Not applicable
- Language test
- None
- Dual citizenship
- Permitted
- Requirements
- registered Moldovan companycertification as an IT Park residentqualifying IT activitymonthly revenue reporting
- It replaces the taxes it replaces. That 7% is charged on revenue, not profit. On a low-margin business, this is worse than it sounds.
- The regime is guaranteed to 31 December 2035. Model the cliff.
- It requires genuine certification and qualifying activity. It is not a nameplate.
- Moldova exchanges under CRS with a first exchange in 2024.