IT Park · Law 77/2016
Drag the sliders. See the saving.
Moldova IT Park is a 7% single tax that replaces almost everything else. Slide your turnover and headcount and watch what you would pay versus the standard regime.
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Annual saving with MITP
€0
vs the standard regime
Show breakdown
MITP regime
7% on turnover€0
Per-employee floor€0
Payable€0
Standard regime
Employer payroll (~33%)€0
CIT (12%)€0
Dividend WHT (6%)€0
Total€0
Effective rate (% of turnover)
MITP0%
Standard0%
Methodology and assumptions
- MITP rate: 7% of gross turnover under Law 77/2016. Replaces CIT, employee PIT, social security, medical insurance, local taxes, real-estate tax, road tax. VAT remains separate.
- Per-employee floor: MDL 5,220 / month / FTE for 2026 (30% of forecast average monthly salary). Applies to anyone employed for at least one day in the period.
- Standard CIT: 12% of operating profit, Codul Fiscal al RM (Law 1163/1997).
- Employer payroll: 24% social security + 9% medical insurance ≈ 33% of gross. Approximation; actual depends on wage band.
- Dividend WHT: 6% on distributions to natural persons. Treaty rates may reduce.
- FX: indicative MDL/EUR ≈ 19, MDL/USD ≈ 17.5. Use the BNM rate of the day for filings.
- Excluded from this comparison: 0% reinvested-profits regime (MITP residents are excluded from it), VAT, local fees.
Disclaimer
Indicative figures based on Moldovan tax statute as currently in force. Not legal, tax, or investment advice. Your actual liability depends on contract structure, payroll mix, sectoral exclusions, and filing choices we have not modelled.
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Thirty minutes. We model your specific case and tell you whether MITP is the right regime, or whether the standard CIT or the 0% reinvested route fits better.