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Decision tree

Six questions. One structure.

Pick from SRL standard, MITP IT Park 7%, 0% reinvested-profits, simplified 4%, FEZ, or a holding. The right shape depends on activity, scale, ownership, and what you intend to do with the cash.

Question 1

Where are you tax resident?

Question 2

What is the business?

Question 3

Expected annual revenue band

Question 4

Foreign-parent ownership? (Parent entity holds the SRL.)

Question 5

Will you take dividends within the first two years?

Question 6

Planned employees

Suggested structure

SRL standard (12% CIT)

Default Moldovan corporate regime.

    Read the strategy guide for this regime Run the effective-rate calculator
    Methodology
    • The tree walks five Moldovan corporate regimes plus the holding scenario: standard 12% CIT (Codul Fiscal), MITP 7% turnover tax (Law 77/2016), 0% on reinvested profits (SME regime, ≤MDL 100M turnover), simplified 4% (small business, ≤MDL 1.5M turnover, non-VAT), FEZ-resident structure (Law 440/2001), and holding SRL.
    • MITP requires at least one employee and ≥70% revenue from IT activities listed in the law; a per-employee floor (MDL 5,220/month for 2026) applies regardless of turnover.
    • The 0% reinvested regime defers tax until distribution: 12% CIT then 6% WHT at payout.
    • Simplified 4% suits very small operations under the VAT registration threshold; it switches to standard 12% above the band.
    • Holding-only entities forgo MITP and 4% regimes; substance and treaty access become the design questions.
    • FEZ is its own evaluation track — see the FEZ calculator for that decision.
    What this does not do
    • This is a starting point. The actual decision depends on factors this tool cannot see, including existing structures, exit-tax exposure, banking openness, group-level reporting obligations, and operational substance requirements in your home jurisdiction.

    Disclaimer

    Indicative routing based on Moldovan tax statute as currently in force. Not legal, tax, or investment advice. Your actual structure depends on facts this tool cannot model.

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