Your one-stop destination for essential MITP information

This section brings together everything residents and future residents need to navigate the MITP framework — from benefits and eligibility criteria to the single tax calculator.

Resident conditions

Registered in MD

Company must be registered on the territory of the Republic of Moldova as a subject of entrepreneurial activity.

70% of Eligible Activities

70% or more of the sales revenue will be generated from the eligible activities provided by law. This indicator must be achieved both annually and monthly.

However, it is not considered a violation if this figure is not achieved cumulatively by the resident for no more than two months during a calendar year.

Company’s legal and operational compliance status

Does not have suspended business activity, Is not in the process of insolvency or liquidation, isn’t restructuring as result of bankruptcy, It is not the subject of a legal procedure for declaring entrepreneurial activity in one of the situations mentioned above.

Eligible Activities

Explore the eligible activities and their detailed description

Read the Eligibility Guide

This class includes:

  • creation of images, abstract graphics, and original compositions using various techniques, including computer-generated animation (CGI), frame-by-frame animation. All activities are based on high-performance computing systems.

This subclass includes:

  • provision of software applications hosted and managed on centralized infrastructure

This may be provided:

  • with integration into client systems and infrastructure (often including consulting, customization, and integration services)
  • without customization, where applications are accessed via the web (e.g., standard office software delivered online)

This subclass includes:

  • software used in business to improve productivity or used at home for entertainment or educational purposes.

Includes office software (word processors, spreadsheets, simple databases), graphics applications, project management tools, computer-based training software, etc.

This class includes:

  • creation, recording, and integration of audio elements (dialogue, music, sound effects) into audiovisual productions to produce synchronized soundtracks

Including:

  • composition, recording, mixing, and integration of original music and sound
  • recording of music tailored to specific audiovisual sequences
  • mixing and integration of client-provided copyrighted audio content
  • synchronization of audio elements with visual components
  • licensing services and intermediary services for obtaining music and sound rights related to mixing and integration

This subclass includes:

  • experimental research and development services in areas such as heat and thermodynamics, light and optics, electromagnetism, astronomy

This class includes activities of:

  • inbound call centers, which handle customer calls using human operators, automatic call distribution, computer-integrated telephony, interactive voice response systems, or similar methods, in order to:
    • receive orders
    • provide information about products
    • handle customer support requests
    • process customer complaints
  • outbound call centers, which use similar methods to:
    • sell goods or services to potential customers
    • conduct market research or public opinion surveys
    • perform similar activities on behalf of clients

This subclass includes:

  • receiving orders by telephone on behalf of clients
  • requesting contributions or providing information by telephone on behalf of clients
  • telemarketing

This subclass excludes:

  • sales promotion services where no order is received (see 73.11.19)
  • market research services (see 73.20.1)
  • public opinion polling services (see 73.20.20)

This subclass excludes:

  • installation of high-capacity computing systems (mainframes) (see 33.20.39)

This class excludes:

  • service contracts where consultancy is combined with the design and development of IT solutions (e.g., websites, databases, applications, networks), which are classified under the relevant IT design and development services
  • business strategy consulting (e.g., e-commerce strategy), see 70.22.11

This class includes: management and operation of clients’ computer systems and/or data processing facilities (data centers), as well as related support services.

This subclass includes:

  • electronic files containing computer games that can be downloaded and stored on a local device

This subclass includes:

  • services for designing structure and/or writing computer code, including updates and patches, required to create and/or implement software applications, such as:
    • design of the structure and content of a web page and/or writing the code required for its development and deployment
    • design of the structure and content of a database and/or writing the code required for the creation and implementation of a database (data warehouse)
    • design and coding required to develop customized software applications, excluding website, database, or packaged software integration programming
    • customization, integration, adaptation (modification, configuration, etc.), and installation of existing applications to ensure functionality within the client’s IT environment.

This subclass excludes:

  • service contracts where web design and development are combined with hosting services (see 63.11.13)
  • service contracts where application development is combined with ongoing hosting and application management (see 63.11.19)
  • service contracts where database development is combined with ongoing data management (see 63.11.19)

This class includes activities related to the development (coding), modification, testing, and support of software products.

This class includes:

  • design of the structure and content and/or writing of computer code necessary to create and implement:
    • software systems
    • software applications
    • databases
    • web pages
    • customization of software to specific client requirements, meaning the modification and configuration of existing applications to ensure compatibility and proper functioning within the client’s IT environment.

This class excludes:

  • publishing of software packages (see 58.29)
  • adaptation or localization of non-specialized software for a specific market on own account (see 58.29)
  • planning and design of computer systems integrating hardware, software, and communication technologies, even if software is an integral component (see 62.02)

This subclass includes:

  • full data processing services and preparation of specialized reports based on client-provided data
  • automated data processing and data entry services, including database management services

This class includes the provision of infrastructure for web hosting services, data processing services, and related IT activities. It also includes specialized hosting activities such as: website hosting, streaming services, application hosting. 

Data processing activities include full-cycle data processing and preparation of specialized reports based on client-provided data, automated data processing and data entry services, database operation and execution services.

This class excludes:

  • activities where computers are used only as tools are classified according to the nature of the service provided.

This subclass includes:

  • full data processing services and preparation of specialized reports based on client-provided data
  • automated data processing and data entry services, including database management services

This subclass includes:

  • collections of software programs that enable the storage, modification, and retrieval of data from databases.

Includes systems ranging from small-scale solutions to high-performance enterprise database systems

This subclass includes:

  • software used for developing and/or creating computer programs
  • tools supporting professional software design, development, and implementation across a wide range of systems and solutions

This class includes:

  • color correction services (adjustment, enhancement, or removal of colors in audiovisual content using digital techniques)
  • digital restoration services, such as removal of visual defects (e.g., scratches), preparing content for further processing or transfer

This subclass includes:

  • downloadable application software that can be stored locally for installation and execution

This subclass includes:

  • electronic files containing computer games that can be downloaded and stored on a local device

This subclass includes:

  • software used in business to improve productivity or used at home for entertainment or educational purposes.

Includes office software (word processors, spreadsheets, simple databases), graphics applications, project management tools, computer-based training software, etc.

This subclass includes:

  • IT advisory services related to hardware requirements and procurement
  • preparation of expert reports on IT equipment (hardware)
  • combined services including assessment of an organization’s IT requirements, advisory on hardware and software acquisition, development of system specifications, commissioning and implementation of new systems
  • IT system integration services, including analysis of the client’s existing IT systems and future needs, procurement of new hardware and software, integration of new and legacy components into a unified system

This subclass includes:

  • design services for industrial products, including the creation and development of plans and specifications to optimize product use, value, and appearance

This includes:

  • selection of materials, mechanisms, shapes, colors, and finishes
  • consideration of ergonomics, safety, and market requirements

This subclass excludes:

technical/engineering design services (see 71.12.17)

This subclass includes:

  • interior design services, including planning and conceptualization of interior spaces to meet psychological, aesthetic, and functional needs
  • development of interior design projects
  • interior decoration services

This subclass excludes:

  • architectural design services (see 71.11)

This subclass includes:

  • interior design services, including planning and conceptualization of interior spaces to meet psychological, aesthetic, and functional needs
  • development of interior design projects
  • interior decoration services

This subclass excludes:

  • architectural design services (see 71.11)

This subclass excludes:

  • advertising space in directories, newspapers, magazines, and periodicals (see 58.11.42, 58.13.32, 58.14.32)
  • online advertising on web portals (see 63.12.20)

This class includes planning and design of computer systems that integrate hardware, software, and communication technologies. This class includes planning and design of computer systems that integrate hardware, software, and communication technologies.

This subclass includes:

  • services for designing structure and/or writing computer code, including updates and patches, required to create and/or implement software applications, such as:
    • design of the structure and content of a web page and/or writing the code required for its development and deployment
    • design of the structure and content of a database and/or writing the code required for the creation and implementation of a database (data warehouse)
    • design and coding required to develop customized software applications, excluding website, database, or packaged software integration programming
    • customization, integration, adaptation (modification, configuration, etc.), and installation of existing applications to ensure functionality within the client’s IT environment.

This subclass excludes:

  • service contracts where web design and development are combined with hosting services (see 63.11.13)
  • service contracts where application development is combined with ongoing hosting and application management (see 63.11.19)
  • service contracts where database development is combined with ongoing data management (see 63.11.19)

This subclass includes:

  • services for designing structure and/or writing computer code, including updates and patches, required to create and/or implement software applications, such as:
    • design of the structure and content of a web page and/or writing the code required for its development and deployment
    • design of the structure and content of a database and/or writing the code required for the creation and implementation of a database (data warehouse)
    • design and coding required to develop customized software applications, excluding website, database, or packaged software integration programming
    • customization, integration, adaptation (modification, configuration, etc.), and installation of existing applications to ensure functionality within the client’s IT environment.

This subclass excludes:

  • service contracts where web design and development are combined with hosting services (see 63.11.13)
  • service contracts where application development is combined with ongoing hosting and application management (see 63.11.19)
  • service contracts where database development is combined with ongoing data management (see 63.11.19)

This subclass includes:

  • design, development, and implementation of client networks such as intranets, extranets, and virtual private networks (VPNs)
  • network security design and development services, including implementation of software, hardware, and procedures to control access to data and programs and to enable secure data exchange within a network

This subclass excludes:

  • service contracts where these services are combined with the daily management of client networks (see 62.03.12)

This class includes:

  • administration and monitoring of communication networks and connected hardware
  • collection of statistical data on capacity and usage for network traffic management and optimization
  • remote management of security systems and provision of network-related security services

This class includes:

  • provision of day-to-day management and operation of the client’s IT systems

This subclass includes provision of technical expertise to resolve issues related to the use of software, hardware complete IT systems. Examples include user support services, troubleshooting and issue resolution for software products.

This subclass includes:

  • training services in the field of computer use, IT skills, and digital competencies

This subclass includes:

  • licensing services granting rights to reproduce, distribute, or incorporate computer game software and related materials.

This subclass excludes:

  • acquisition of copyrights and publishing rights (see Division 58)
  • packaged software on physical media (see 58.2)
  • end-user licenses (EULAs) provided as part of software packages (see 58.2)

This subclass includes:

  • licensing services granting the right to reproduce, distribute, or incorporate software programs, as well as related materials for software systems and applications
  • These services apply to different levels of licensing rights, including:
  • rights to reproduce and distribute software
  • rights to use software components for development and integration into other software products.

This subclass excludes: 

  • limited end-user licenses (EULA) provided as part of software packages (see 58.29.1–58.29.4)

Limited to:

  • manufacture of microprocessors
  • manufacture of integrated circuits (analog, digital, or hybrid)

This class includes manufacture of semiconductors and other electronic components used in electronic equipment. 

This class includes:

  • manufacture of microprocessors
  • manufacture of integrated circuits (analog, digital, or hybrid)

Based on the use of specialized high-performance computing (HPC) equipment, limited to:

  • visual effects (VFX) services
  • animation production services

Exclusively for the computer games industry, limited to:

  • digital color grading and restoration services
  • audio editing and sound design services

This class includes post-production activities such as: editing, film-to-tape transfers, titling and computer-generated subtitling, animation and visual effects, film developing and processing. 

Also included:

  • motion picture laboratories and specialized laboratories for animated productions
  • film archive activities

This class excludes:

  • copying of films (except reproduction for cinema distribution), as well as duplication of audio/video media (see 18.20)
  • wholesale of recorded video tapes, CDs, DVDs (see 46.43)
  • wholesale of blank media (see 46.52)
  • retail sale of video tapes, CDs, DVDs (see 47.63)
  • non-cinematographic image processing (see 74.20)
  • rental of video media (see 77.22)
  • independent artistic activities (actors, animators, directors, consultants, etc.) (see 90.0)

This subclass includes:

  • software used to control, monitor, manage, and communicate with operating systems, networks, network services, databases, storage applications, and network applications in an integrated and coordinated manner from a central location.

Includes network management software, server software, security and encryption software, etc.

This subclass excludes:

  • general Internet advertising space or time (see 63.11.20)

This subclass includes:

  • provision of games intended to be played over the Internet, such as:
  • role-playing games (RPG)
  • strategy games
  • action games
  • card games
  • children’s games

Games may be monetized via subscription models or pay-per-play mechanisms.

This subclass excludes:

  • online gambling services (see 92.00.14)

This subclass includes:

  • software intended to be executed online (cloud-based / web-based software)

This subclass excludes:

  • online games (see 58.21.30)
  • downloadable software (see 58.29.3)
  • online gambling services (see 92.00.14)

This subclass includes:

  • core software that manages hardware interfaces and peripherals, task scheduling, memory allocation, and provides a default user interface when no application is running.

Includes all client and network operating systems.

This subclass includes:

  • original design concepts developed on own account, such as:
  • graphic design
  • industrial product design
  • aesthetic design

These intellectual property products are typically created for sale or licensing to third parties.

This subclass includes:

  • intellectual property protected by copyright, developed without a contract for full sale (i.e., including all ownership rights)
  • intellectual property intended for sale, implicitly or explicitly protected by copyright (e.g., computer software)

This subclass excludes:

  • software developed under contract for third parties (see 62.01.11)
  • wholesale and retail trade services of software (see 46.14.11, 46.51.10, 47.00.31)

This subclass includes:

  • horizontal application software, i.e., software designed to perform or manage functions not specific to a single industry (e.g., accounting, HR management, CRM, GIS, website design tools)
  • vertical application software, i.e., software designed for specific industries (e.g., manufacturing, retail, healthcare, engineering, hospitality, etc.)
  • utility software, i.e., specialized programs performing specific tasks (e.g., compression tools, antivirus software, search engines, font tools, file viewers, voice recognition software)
  • other application software n.e.c.

This class includes:

  • computer-related training and education services

This class excludes:

  • lifeguard and mountain rescue training
  • survival training
  • public speaking training
  • speed reading courses
  • religious education
  • education not classified under CAEM 85.10–85.53
  • academic tutoring services
  • educational centers offering therapeutic courses
  • professional knowledge assessment courses
  • foreign language and conversational skills training
  • adult literacy programs (see 85.20)
  • general secondary education (see 85.31)
  • technical and vocational secondary education (see 85.32)
  • higher education (see 85.4)

This class includes:

  • workforce placement services for long-term assignments.

Under such arrangements:

  • the client may recruit the employees hired by the staffing company or transfer part of its workforce to it
  • employees remain on the payroll of the staffing agency, which is legally responsible for them
  • while working, employees are under the direct supervision of the client

These services include:

  • staff leasing
  • employee leasing
  • long-term recruitment
  • payroll calculation and payment

This class excludes:

  • workforce provision services combined with management or supervision of the enterprise
  • workforce provision services related to only one specific HR function

This subclass includes:

  • recruitment and workforce management services for office personnel such as secretaries, clerks, accountants, typists

This subclass includes:

  • temporary placement of workforce for staffing in the fields of IT and telecommunications, such as software development personnel, data processing personnel, IT and telecom system operators

This class includes other IT-related and supporting activities not classified elsewhere, such as:

  • data recovery services in case of system failure or disaster
  • installation of personal computers
  • software installation services

This class excludes:

  • installation of large-scale systems (mainframes and similar equipment) (see 33.20)
  • software development (see 62.01)
  • IT consultancy services (see 62.02)
  • IT infrastructure and systems management (see 62.03)
  • data processing and hosting services (see 63.11)

This subclass excludes:

  • installation of high-capacity computing systems (mainframes) (see 33.20.39)

This subclass includes:

  • hosting services (colocation), for example, provision of secure facilities for installation of client servers and platforms, includes hardware space, connectivity, and monitoring, clients remain responsible for OS, hardware, and software management
  • data storage services, for example, management and administration of data warehouses, backup and recovery services, 
  • data management services, for example, continuous data and organizational resource management, may include data modeling, data migration, data optimization, data exploitation, and system architecture

This subclass includes:

  • data recovery services, including recovery of client data from damaged or unstable storage devices (e.g., hard drives), provision of backup infrastructure and systems, duplication and replication of data/software to secondary sites enabling business continuity in case of disasters (e.g., fire, flood)
  • software installation services
  • other IT system maintenance services, not elsewhere classified

This subclass excludes:

  • software development services (see 62.01.1)
  • IT consultancy services (see 62.02)
  • data processing and hosting services (see 63.11.1)

This subclass includes:

  • intellectual property protected by copyright developed without contract for full transfer of ownership
  • intellectual property intended for sale, explicitly or implicitly protected by copyright (e.g., other types of software)

This class includes:

  • publishing of general-purpose software products, including translation or adaptation of such software for a specific market on own account:
    • operating systems
    • business applications and other software applications

This class excludes:

  • reproduction of software products (see 18.20)
  • retail sale of general-purpose software (see 47.41)
  • software development not associated with publishing, including adaptation or localization of non-customized software on a contract or fee basis (see 62.01)
  • online provision of software (application hosting and related services) (see 63.11)

This subclass includes:

  • core software that manages hardware interfaces and peripherals, task scheduling, memory allocation, and provides a default user interface when no application is running.

Includes all client and network operating systems.

This subclass includes:

  • design services involving the creation of models and prototypes for various products, balancing aesthetic considerations with technical requirements, such as:
  • furniture design
  • clothing, footwear, and jewelry design
  • aesthetic design for various client products
  • packaging design services
  • 3D modeling services

Limited to:

  • human resources provision services in the field of information technology and telecommunications (78.30.11);
  • human resources provision services for other categories of administrative staff (78.30.12);
  • human resources provision services for personnel involved in supply processes, logistics, and customer relations in freight transport

This class includes activities consisting of the provision of workforce to client enterprises.

Units classified under this class present to the employer records regarding payroll, taxes and other fiscal matters, human resources matters.

but are not responsible for the management and supervision of employees.

Workforce provision is usually carried out on a long-term or permanent basis, and the units classified here perform a wide range of functions related to human resources and personnel administration in connection with such provision.

This class excludes:

  • workforce provision services combined with management or supervision of the enterprise, see the respective economic activity class of that enterprise
  • workforce provision services for temporary replacement or supplementation of the client’s workforce, see 78.20

This class includes the publishing of computer games for all platforms.

 Limited to:

  • experimental research and development in bioinformatics, including development of genomic databases, protein sequencing and analysis, complex biological modeling processes, including modeling of biological systems
  • experimental research and development in nanobiotechnology, including nano- and microfabrication tools and processes used for the development of devices for studying biological systems, applications in medicine, diagnostics, and related fields

This class includes biotechnology research and development activities, specifically:

  • experimental R&D in bioinformatics, including genomic database construction, protein sequencing, advanced biological modeling, including biological systems
  • experimental R&D in nanobiotechnology, including nano- and microfabrication technologies for building devices used in biosystem research, applications in medical treatment, diagnostics, and related domains

Limited to:

  • experimental research and development services in mathematics (72.19.11)
  • experimental research and development services in computer science and informatics (72.19.12)
  • experimental research and development services in physics (72.19.13)
  • experimental research and development services in nanotechnology (72.19.21)
  • other experimental research and development services in engineering and technology, excluding biotechnology (72.19.29)
  • original research and development projects in natural sciences and engineering, excluding biotechnology (72.19.50)

This subclass includes:

  • provision of expert advice on IT systems and software, such as:
    • consultancy on software requirements and selection
    • consultancy on IT security systems

This subclass includes:

  • electronic files containing software programs that can be downloaded and stored locally for subsequent execution or installation.

This subclass includes:

  • original sound recordings, converted into digital or analog formats

 

This subclass excludes:

  • original sound recordings, converted into digital or analog formats

This class includes:

  • design of textiles, clothing, footwear, jewelry, furniture, interior decoration, fashion items, and other personal or household goods
  • industrial design, i.e., creation and development of plans and specifications that optimize the use, value, and appearance of products, including:
  • selection of materials and mechanisms
  • definition of shapes, colors, and surface finishes
  • consideration of human factors, safety, and market preferences related to production, distribution, use, and maintenance
  • graphic design services
  • interior design activities

 

This class excludes:

  • web design and programming (see 62.01)
  • architectural design (see 71.11)
  • engineering design (see 71.12)

This subclass includes:

  • downloadable system software that can be stored locally for installation and execution

This subclass includes:

  • core software that manages hardware interfaces and peripherals, task scheduling, memory allocation, and provides a default user interface when no application is running.

Includes all client and network operating systems.

This subclass includes:

  • integration of visual effects into audiovisual productions (film, video, digital media) using photographic or digital technologies after primary filming, such as: digital and optical effects, compositing, double exposure, film manipulation techniques.

All activities are based on high-performance computing technologies.

This subclass includes:

  • provision of infrastructure for hosting client websites and similar files in environments ensuring secure and high-performance Internet connectivity

Hosting may include storage limited to a single server (shared or dedicated), without provider involvement in application management or integration (applications remain the client’s responsibility; service levels are standardized and limited); bundled services including hosting and management of websites and related applications

A key feature is the provision of secure, reliable, and scalable infrastructure, capable of handling traffic variations.

Services may also include consulting, customization, and system integration. 

Typical use cases include e-commerce platforms, such as: online stores, shopping carts, advanced product catalogs, order processing and fulfillment, billing and transaction processing, customer management systems, database integration and data migration.

This class includes:

  • operation of websites that use search engines to generate and maintain extensible databases of Internet addresses in a searchable format
  • operation of other websites acting as Internet portals, such as media platforms providing regularly updated content

This class excludes:

  • online publishing of books, newspapers, and journals (see Division 58)
  • broadcasting activities over the Internet (see Division 60)

This subclass includes:

  • content provided via web search portals, such as searchable databases containing structured links and information.

This subclass excludes:

  • online publication of directories and address listings (see 58.12.20)

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