Business Insights

How to join Moldova IT Park: requirements, eligible activities, and procedure

Moldova IT Park is one of the most attractive special regimes for IT companies and digital businesses in the Republic of Moldova. Residency in the park allows companies to apply a single tax of 7% of sales revenue instead of several standard taxes and contributions, while operating under a regime created to support the development of the technology sector.

However, joining Moldova IT Park is not just about submitting an application. A company must meet the established requirements, correctly determine its types of activity, confirm that the main share of its income comes from permitted IT services, and subsequently comply with the rules on reporting, accounting, and annual verification.

In 2026, the topic of Moldova IT Park is especially relevant due to discussions around the tax policy for 2027. Despite possible changes to the general tax system, the special IT Park regime continues to operate, and residents are covered by a state guarantee preserving the tax formula until 2035.

In this article, we will explain who can become a resident of Moldova IT Park in 2026, which activities are suitable for the park, how the registration procedure works, what obligations arise after obtaining resident status, and what changes companies should already take into account.

Source: Law No. 77/2016 on information technology parks; Government Decision No. 1144/2017 on the creation of Moldova IT Park; official Moldova IT Park website — mitp.md.

What Moldova IT Park is

Moldova IT Park is not a separate physical territory or a business center where a company has to relocate. It is a special legal and tax regime for companies and entrepreneurs engaged in information technology activities and other permitted digital areas.

The park was created by Government Decision No. 1144/2017 and began operating on January 1, 2018. Following amendments to the regulatory framework, the operating term of Moldova IT Park was extended from 10 to 20 years, meaning that the regime continues to apply in 2026.

The main feature of the park is the single tax of 7% of sales revenue. It simplifies the tax burden for residents and replaces a number of taxes and contributions that companies and employers in Moldova normally pay.

It is important to note that the state guarantee provides for the preservation of the tax formula for Moldova IT Park residents until December 31, 2035. This means that the tax reform for 2027 currently under discussion does not automatically cancel the special IT Park regime and does not automatically change the 7% rate.

Source: Government Decision No. 1144/2017 on the creation of Moldova IT Park — https://www.legis.md/cautare/downloadpdf/144554;

MITP information on the benefits of the regime and the state guarantee — https://mitp.md/why-mitp/benefits/;

MITP announcement on amendments to Law No. 77/2016 — https://mitp.md/amendment-of-the-law-on-it-parks-published-in-the-official-monitor/

What is the advantage of residency in Moldova IT Park

The main advantage of Moldova IT Park is its special tax regime. A park resident pays a single tax of 7% of sales revenue. At the same time, a minimum threshold applies: the amount of the single tax may not be lower than 30% of the forecast average monthly salary in the economy, multiplied by the number of employees.

For 2026, the forecast average monthly salary in the economy has been approved at 17,400 lei. Accordingly:

17,400 × 30% = 5,220 lei.

This means that in 2026, the minimum amount of the single tax is 5,220 lei per month for each employee. Therefore, when calculating the benefit, it is important to consider not only the 7% rate on sales revenue, but also the number of employees in the company.

The single tax includes several taxes and mandatory payments that are normally calculated separately under the standard regime. For the company, this means simpler tax administration, fewer separate calculations, and greater predictability of the tax burden.

For an IT business, this regime can be especially beneficial if the company works with service exports, has a team of employees, and receives stable income from software development, support, SaaS products, IT consulting, or other permitted areas.

Against the background of discussions on the tax policy for 2027, it is especially important for IT companies to take into account the state guarantee of regime stability. According to Moldova IT Park, the state guarantees the preservation of the 7% tax model for residents until December 31, 2035. Therefore, when preparing to join the park, it is also necessary to assess the long-term predictability of the regime.

At the same time, not all tax obligations disappear. For example, VAT is not included in the single tax and applies separately under the general rules if the company has the relevant obligations.

Who can become a resident of Moldova IT Park

Resident status in Moldova IT Park may be obtained by a legal entity or an individual registered in the Republic of Moldova as a business entity.

In practice, this most often refers to:

LLC / SRL;
sole proprietors;
other business entities, if they meet the legal requirements.

At the same time, simply registering a company in Moldova does not automatically grant the right to apply the IT Park regime. To obtain resident status, several conditions must be met:

the company or entrepreneur must be registered in the Republic of Moldova;
the activity must fall within the permitted types listed in Article 8 of Law No. 77/2016;
the permitted activity must be the main activity;
at least 70% of sales revenue must come from activities permitted for Moldova IT Park;
the company must not be undergoing insolvency, liquidation, restructuring as a result of insolvency, or suspension of activity;
a contract must be concluded with the Administration of Moldova IT Park.

This means that before submitting an application, the actual business model must be assessed: what services the company provides, who its clients are, how the services are described in contracts, how income is generated, and whether compliance with the requirements can be documented.

Source: Regulation on the registration of Moldova IT Park residents, approved by Government Decision No. 1144/2017 — https://www.legis.md/cautare/downloadpdf/144554;

MITP Eligible Criteria & Activities — https://mitp.md/why-mitp/eligible-criteria-activities/

The 70% rule: a key condition for residents

One of the main requirements for Moldova IT Park residents is the 70% rule.

According to the official MITP conditions, 70% or more of sales revenue must be generated from the types of activities permitted by law for park residents. This indicator must be met both at year-end and monthly. At the same time, MITP clarifies that it is not considered a violation if the indicator is not reached cumulatively for no more than two months during the calendar year.

Important: the 70% rule is assessed not only based on the declared CAEM codes. The company’s actual activity, contracts, invoices, service acceptance acts, descriptions of work, revenue structure, and other documents are reviewed.

For example, if a company has registered a software development code but in practice receives most of its income from marketing services, trade, or intermediation, such income may not be considered eligible for IT Park. In this case, the resident status may be at risk.

For a business, this means that preparation for joining IT Park should begin with an analysis of activities and income. An error in qualifying services may lead to problems during the annual verification and to recalculation of tax obligations.

What activities are permitted in Moldova IT Park

Permitted activities are defined by Article 8 of Law No. 77/2016 and are additionally explained in MITP materials on eligible activities.

In 2026, the main areas that may be relevant for residency include IT and digital services, such as:

custom software development;
publishing of computer games;
publishing of other software;
IT consulting;
management and operation of computing facilities;
data processing, hosting, and related activities;
web portal activities;
other information technology services;
certain post-production activities;
specialized design;
R&D in computer science;
IT training;
manufacture of electronic components within the established limits;
call center / contact center services for export;
HR in IT / other labour supply services, subject to special conditions.

After amendments to Law No. 77/2016, the list of eligible activities was expanded. In particular, MITP separately indicates call center / contact center activities and HR in IT. However, these areas require careful verification of the conditions, purpose of services, target market, and the actual content of contracts.

The main conclusion: having a suitable CAEM code is not enough. It is necessary to verify that the actual substance of the service truly corresponds to an eligible activity and can be documented.

Are web development, SaaS, or digital services suitable

Many companies want to join Moldova IT Park because they are engaged in web development, application development, SaaS products, CRM systems, chatbots, process automation, or technical support.

In most cases, these areas may be relevant for IT Park, but the actual nature of the service must be analyzed.

For example, developing a website, application, CRM system, or software solution can usually be classified as software development. However, if a company provides complex digital services where a significant share of income comes from advertising, SMM, media planning, content, or promotion, such income should not automatically be considered income from eligible IT activities.

Therefore, for digital companies, it is especially important to separate:

software development;
technical support and maintenance;
hosting / data processing;
design and UX/UI;
marketing, advertising, and promotion;
consulting and management services.

If the company combines IT and non-IT activities, it is necessary to understand in advance whether the 70% rule will be met. This is one of the key questions before submitting the application.

Which companies benefit most often from the IT Park regime

The Moldova IT Park regime can be especially beneficial for companies that:

develop software for local or foreign clients;
create their own SaaS products;
provide IT consulting;
work in IT outsourcing / outstaffing;
develop games or software products;
receive most of their income from the export of IT services;
have employees and a significant payroll burden;
want to simplify tax administration.

However, the regime is not always the best option for every business. If a company has low revenue, no employees, or combines IT activity with a large volume of non-permitted services, the economic effect may be lower than expected.

Before joining IT Park, it is important to compare the tax burden under the standard regime and under the resident regime. To do this, the company should consider revenue, payroll, VAT status, cost structure, exports, type of clients, and development plans.

You can read more about the comparison of standard tax obligations for companies in the article: What taxes does an LLC pay in Moldova: income tax, VAT, and payroll taxes.

What is the minimum single tax in 2026

The single tax for Moldova IT Park residents is 7% of sales revenue, but legislation and the rules of the regime provide for a minimum tax amount for each employee.

The minimum threshold is calculated as 30% of the forecast average monthly salary in the economy for the relevant year. For 2026, this indicator has been approved at 17,400 lei, so the minimum amount of the single tax is 5,220 lei per month for each employee:

17,400 × 30% = 5,220 lei.

This is especially important for companies with low turnover and employees. Even if 7% of revenue results in a lower amount, the company must pay no less than the minimum threshold calculated according to the number of employees.

When calculating the tax burden, it is important to consider not only the 7% rate, but also:

the number of employees;
salary levels;
projected income;
VAT obligations;
client structure;
exports or the local market;
compliance of income with the 70% rule.

How to join Moldova IT Park: step-by-step procedure

The procedure for obtaining Moldova IT Park resident status is regulated by the Regulation on the registration of residents, approved by Government Decision No. 1144/2017.

In general, the process looks as follows.

Step 1. Check whether the activity is compliant

Before submitting the application, the company must assess whether its activity complies with the requirements of Article 8 of Law No. 77/2016 and whether the 70% rule is met.

At this stage, it is important to check:

CAEM codes;
actual services;
contracts with clients;
revenue structure;
description of services in invoices and acceptance acts;
share of eligible and non-eligible income.

If the activity is described incorrectly, it is better to correct the documents before submitting the application.

Step 2. Prepare the document package

To register as a resident, the applicant submits a standard application to the Moldova IT Park Administration. Documents may be submitted in paper form or electronically with a qualified electronic signature.

The application must be accompanied by:

the decision on registration of the legal entity or sole proprietor;
an extract from the State Register of Legal Entities or the State Register of Sole Proprietors;
the articles of association of the legal entity, if the company has two or more administrators;
documents confirming the authority of the person signing the application, if necessary.

Step 3. Submit the application to the Park Administration

After preparing the documents, the application is submitted to the Moldova IT Park Administration.

The Administration reviews the application and attached documents within 7 working days from the date of submission. If the documents do not meet the requirements, the Administration may request corrected documents. In this case, the review period is extended by another 5 working days.

If the applicant does not meet the conditions or submits false documents, the Administration may refuse registration. Such refusal is an administrative act and may be challenged in the established manner.

Step 4. Sign the contract with the MITP Administration

If the application is approved, the Administration notifies the applicant and sends the draft contract on activity in Moldova IT Park.

The applicant must sign the contract within 30 calendar days from the moment of notification. After the contract is signed, the Administration enters the company or entrepreneur into the Moldova IT Park Register of Residents, assigns a registration number, and issues a resident certificate.

From this moment, the company obtains resident status and may apply the special tax regime in the established manner.

What happens after obtaining resident status

After joining Moldova IT Park, the company receives not only tax advantages but also ongoing obligations.

A resident must:

maintain accounting records;
submit tax reports and declarations in the established manner;
calculate and pay the single tax;
submit reports to the Moldova IT Park Administration;
comply with the 70% rule;
keep documents confirming the nature of the services;
undergo an annual verification of compliance with residency conditions;
notify the Park Administration of changes related to statutory documents, contact details, and other material information.

It is important to understand that IT Park does not cancel accounting. On the contrary, proper accounting becomes even more important, because compliance with the regime requirements is confirmed based on accounting data, contracts, and primary documents.

FlagMAN-D provides accounting services in Moldova and helps companies organize their accounting so that tax obligations, reporting, and documents comply with legal requirements.

Reporting and annual verification of residents

Moldova IT Park residents are required to undergo an annual verification of compliance with residency conditions. Such verification is carried out for companies that applied the special tax regime for at least one month during the year.

The verification analyzes, among other things:

validity of the company’s registration in Moldova;
existence of a valid contract with MITP;
compliance with the 70% rule;
revenue structure by permitted types of activity;
documents confirming services;
correctness of reporting and data reflected in the MITP system.

In addition to the annual verification, residents submit semi-annual reports through their profile on the MITP platform. According to MITP, residents must also submit the annual verification results by April 30 of each year and projected sales revenue for the next year by December 31 of the current year.

What mistakes companies make when joining IT Park

In practice, companies most often make mistakes not at the application stage, but at the preparation stage.

Common mistakes include:

believing that indicating a suitable CAEM code is enough;
failing to check the actual substance of services;
including income from marketing, advertising, or intermediation in the 70% calculation;
failing to separate IT and non-IT income;
using general wording in contracts and acceptance acts;
not taking into account the minimum tax per employee;
forgetting that VAT is not included in the single tax;
failing to prepare for the annual verification;
failing to inform employees about the specifics of social and health insurance;
not maintaining accounting in a way that can confirm compliance with the regime.

The most dangerous mistake is joining IT Park without a prior analysis of the business model. If it later turns out that the company does not meet the conditions, tax obligations may be recalculated under the general regime.

If the company has already had accounting errors or documents were maintained unsystematically, it is useful to conduct a review in advance. You can read more about this in the FlagMAN-D article: Restoring accounting records in Moldova: what to do if accounting was not maintained or was maintained with errors.

How to prepare for joining Moldova IT Park

Before submitting the application, it is worth going through several preparation stages.

First, the company’s legal status should be checked: registration data, validity of the extract, administrator’s authority, types of activity, and absence of obstacles to obtaining resident status.

Second, it is important to analyze income and services. The company must understand which income will be considered eligible for IT Park and which will not. If the company provides several types of services, separate accounting should be prepared in advance.

Third, the tax burden should be recalculated. The 7% regime may be beneficial, but the final result depends on revenue, number of employees, salaries, VAT, export structure, and expenses.

Fourth, contracts, invoices, and acceptance acts should be put in order. The description of services must reflect the company’s actual activity and help confirm compliance with MITP requirements.

For companies planning to scale, export services, or change the tax regime, a preliminary financial assessment is useful. We provide financial consulting services and help businesses assess the consequences of management and tax decisions before implementing them.

FAQ: frequently asked questions about Moldova IT Park

Can a new company join Moldova IT Park immediately?

Yes, a new company may submit an application if it is registered in Moldova and plans to carry out permitted types of activities. It is important to prepare documents in advance and show that the business model meets the regime requirements.

Can a company without employees be an IT Park resident?

Legislation does not establish a general ban on residency without employees, but the economic effect and tax calculation procedure must be analyzed separately. If employees appear later, the calculation of the minimum tax will also change.

Is digital marketing suitable for Moldova IT Park?

Not always. If a company is engaged in advertising, SMM, media planning, or promotion, such services usually require separate assessment and should not automatically be considered IT activity. However, if the company develops software solutions, websites, applications, automation tools, or IT instruments, part of its activity may be relevant.

Can IT activity and other services be combined?

Yes, but it is important to comply with the 70% rule. If income from permitted activity is less than 70% of total sales revenue, the company may not meet the regime requirements.

Does an IT Park resident need to maintain accounting records?

Yes. A resident is required to maintain accounting records and submit reports in accordance with the legislation. The special tax regime does not cancel accounting or documentary confirmation of transactions.

Is VAT included in the 7% single tax?

No. VAT is not included in the single tax and applies separately under the general rules. Therefore, an IT Park resident must separately assess its VAT obligations.

You can read more about the VAT registration threshold in Moldova in the FlagMAN-D article: New VAT threshold in Moldova from March 1, 2026: what has changed for businesses.

Can the Moldova IT Park regime be canceled because of the 2027 tax reform?

At the moment, official MITP information indicates a state guarantee preserving the 7% tax model until December 31, 2035. Therefore, the 2027 tax reform should not be interpreted as an automatic cancellation of the IT Park regime. However, businesses should monitor official legislative updates.

Conclusion

Joining Moldova IT Park can provide an IT company with significant tax and administrative advantages. The 7% regime is especially interesting for businesses working in software development, IT consulting, SaaS, gaming, data processing, web portals, and other permitted digital areas.

In 2026, it is important to consider not only the 7% rate itself, but also the minimum tax per employee, the 70% rule, the expanded list of eligible activities, reporting obligations, and annual verification.

If you plan to join Moldova IT Park, FlagMAN-D specialists can help assess your company’s compliance with the regime requirements, check the income structure, prepare accounting for the application of the single tax, and reduce risks in further reporting and annual verification.

FlagMAN-D

2026-08-07 12:56