Any legal entity or individual entrepreneur (Sole Proprietorship) registered in the Republic of Moldova as a business entity and meeting the conditions set out in Law No. 77/2016 on information technology parks.
Yes, any newly created company or individual entrepreneur can obtain Park resident status once it meets the conditions set forth in Law 77/2016 on information technology parks.
No, there are no restrictions on the number of employees. A company or individual entrepreneur may obtain Park resident status regardless of workforce size. However, job creation is one of the Park’s key objectives, and this indicator is taken into account during the application review process.
No, there are no specific salary limits for employees of resident companies, except for the general remuneration requirements established by the Labour Code of the Republic of Moldova.
No, there are no limits on the sales volume at the time of registration. However, the applicant has to indicate the projected sales revenue for the current year in the application, which will serve as the basis for calculating the monthly resident fee.
Moldova Innovation Technology Park is a virtual park. Therefore, it is not possible to register a legal address or rent an office within the Park. Residents may register their legal address or subdivisions anywhere within the territory of the Republic of Moldova.
The registration procedure for becoming a Park resident is free of charge. After obtaining resident status, the company or individual entrepreneur pays a monthly fee, calculated based on the projected revenue declared in the application and reflected in the contract through a fee payment schedule.
The following documents are required for registration in the Park:
Eligible activities are listed in Article 8 of Law No. 77/2016. These activities are defined according to the Classification of Economic Activities of Moldova (CAEM) and the Statistical Classification of Products (Goods and Services) of the Republic of Moldova.
For further clarification, you may consult the MITP Eligibility Guide, available on mitp.md under the Resources section.
Residents are responsible for independently assessing the activities they carry out or intend to carry out and declare them on their own responsibility in the application form.
The application review procedure is as follows:
No, the report template is attached to the contract for informational purposes, allowing future residents to familiarize themselves with its content. The obligation to submit this report is spipulates in the section 2.4.2 of the contract.
After receiving the Decision of registration as a Park resident from the MITP Administration, the applicant has to access the mitp.md platform and select a preferred date for signing the contract. On the selected date, the applicant will receive an email notification from MITP with a request to countersign it electronically via the mitp.md platform.
The applicant obtains MITP resident status from the date of signing the resident contract. However, the special tax regime applies starting from the month following the signing of the contract, in accordance with Article 375 of the Tax Code of the Republic of Moldova.
Thus, the transition from the standard tax regime to the special one (or vice versa) takes effect from the first day of the month following the acquisition or withdrawal of resident status.
Example: If the contract is signed on January 17, the applicant becomes a resident on that date, while the special tax regime applies starting from February 1.
The Park Administration is responsible for informing the State Tax Service. By the end of the month in which the resident is registered, the Administration submits a copy of the extract from the Register of Park residents to the State Tax Service, as well as to the National Social Insurance House, the National Health Insurance Company, and the relevant local public authorities where the resident’s legal address is located.
Yes, the future Park resident is required to inform their employees in writing about the specifics of social and medical insurance, as well as the income tax regime applicable to salaries, prior to obtaining resident status (i.e., before signing the resident contract).
For newly hired employees, this information must be provided at least one day before the actual employment date.
A template of the notification can be found on mitp.md, in the Legal Framework section.
From the moment of obtaining resident status, the resident has the following obligations:
1. Payment of the resident fee (as per clause 3.2 and Annex 1):
- for the month of admission – within 5 working days from signing the contract;
- for subsequent months – monthly, but not later than the 20th of the respective month or in advance.
2. Submission of periodic semi-annual reports – by the 25th of the month following the reporting period, according to the established reporting format and guidelines.
3. Written notification of employees – informing employees (prior to employment) about the specifics of social insurance, medical insurance, and salary income tax.
4. Submission of annual verification results – confirming compliance with the indicators for maintaining resident status, submitted by April 30 each year.
5. Submission of the projected sales revenue for the following year by December 31 of the current year, which serves as the basis for calculating the resident fee for the next year.
6. Notification of changes – informing the Park Administration about any changes to statutory documents (e.g. company name, administrator, registered address) and contact details (phone, email).
After losing resident status, the company is required to submit the annual verification report for the period of the current year during which it benefited from the 7% single tax regime. This report must be submitted within 2 months from the date of losing resident status.
The resident fee is calculated according to the formula set out in Law No. 77/2016, based on the following three indicators:
At the same time, the fee for the month of obtaining resident status, as well as the minimum monthly fee, is fixed at 150 MDL (3 conventional units), regardless of the projected annual sales revenue.
The monthly fee schedule is included in the residency contract, as well as in the resident fee notification issued for each management year.
No, the resident fee is subject to adjustment. At the end of each financial year, the fee for each resident is recalculated based on the results of the annual verification (annual audit reports submitted by audit societies), taking into account the real revenue generated by the resident and the Park’s executed budget.
Any overpayments are carried forward to the next year, while any outstanding amounts (deficit) must be paid additionally.
At the beginning of each year, new resident fees are established based on the projected revenue declared by the resident (submitted by December 31) and the Park’s budget approved by the General Assembly of residents. Each resident receives a notification including the payment schedule for the respective year.
The resident fee is paid by bank transfer to the account of the Park Administration, in accordance with the contractual provisions (Annex 1 to the contract).
Bank details:
Administrația Parcului pentru Tehnologia Informației „Moldova IT Park”
Cod fiscal/IDNO: 1017601000172
str. S. Lazo, nr. 38, MD-2004
mun. Chișinău, Republica Moldova
B.C. „Victoriabank” S.A., Sucursala nr. 3, Chișinău
Cod bancar: VICBMD2X416
IBAN: MD31VI022240300000468MDL
The resident fee is paid as follows:
- for the month of admission – within 5 days from signing the contract;
- for subsequent months – monthly, no later than the 20th of the respective month, or in advance.
In the payment description, the contract number, resident’s name, and the months covered by the payment must be indicated.
The Park Administration does not issue invoices, as the resident fee is paid based on contractual clause 3.2 and the resident fee established for the respective year.
At the end of each calendar semester, the Park Administration issues reconciliation statements to confirm the balance.
The semi-annual report must be completed by each resident and submitted through the resident profile on www.mitp.md.
According to the contractual provisions, the report is submitted by the 25th of the month following the reporting period, as follows:
Semester I – by July 25;
Semester II – by January 25.
The reports are submitted separately for each semester, without cumulative data.
Residents who have not applied the special tax regime for the entire reporting period shall complete the report only for the months during which they benefited from the special regime.
Example: a resident who signed the contract in January will report for Semester I only for the period February–June.
For detailed instructions on completing the semi-annual report, MITP has developed a guideline, available on mitp.md in the Legal Framework section.
The obligation of residents to perform an annual verification is indicated in art. 18 of Law no. 77/2016.
Both the indicators subject to annual verification and the deadline for submitting the audit results are established each year by the Park Administration, in coordination with the MITP Council, through a decision issued for the respective year.
This decision can be accessed on mitp.md, in the Legal Framework section.
The annual verification is carried out by an audit entity or auditor accredited in the Republic of Moldova. The resident has the right to select the audit entity/auditor and is responsible for covering the related costs.
The list of audit entities can be accessed on the website of the Public Oversight Council of Audit: www.cspa.md.
The results of the annual verification are submitted in the form of a report prepared by the audit entity, in accordance with the Decision approved by the MITP Administration.
The report is completed electronically, directly on the mitp.md platform by an accredited audit entity/auditor in the Republic of Moldova and must be signed electronically by all relevant parties.
The resident is required to submit the results of the annual verification no later than April 30 of the year following the reporting year, in accordance with the Verification Decision issued for the respective year.
The verification covers the period during which the special tax regime was applied within the year.
Thus:
-for residents who benefited from the Park regime throughout the entire calendar year, the verification period is the full calendar year;
-for residents who joined the Park during the year, the verification period includes only the months in which the special tax regime was applied.
According to art. 368 para. (1) of the Fiscal Code, subjects of the single tax are any legal and natural persons registered in the Republic of Moldova as subjects of entrepreneurial activity and who cumulatively meet the conditions specified in the legislation regarding information technology parks.
In accordance with Art. 369 of the Fiscal Code, the subject of the single tax is the income from the sale of products (goods), the provision of services, the execution of works, recorded monthly in the accounting records. The amount of the respective income is determined in accordance with the provisions of the National Accounting Standards or, as the case may be, of the IFRS, under the conditions of the legislation in force. Also, according to par. (2) of the mentioned article, the minimum amount of the single tax is calculated according to the number of employees who, during the fiscal period, worked at least one day on the basis of an individual employment contract concluded with the MITP resident and the amount of the average monthly salary on the economy, forecast for the year to which the respective fiscal period refers.\n\nAt the same time, for the purpose of applying the single tax, the value of the return of goods or the discount reduces the size of the object of taxation in the fiscal period in which the return of goods took place (the discount was granted), including if the related sales were reflected in previous years ( art. 369 paragraph (3) of the Fiscal Code).
According to Article 370(1) of the Tax Code, the single tax is calculated as 7% of sales revenue, but not less than the minimum amount established per employee, which is 30% of the forecasted average monthly salary per economy.
Example 1:
Monthly revenue – 1,000,000 MDL, 10 employees, average salary (2026) – 17,400 MDL
Minimum amount: 17,400 × 10 × 30% = 52,200 MDL
7% of revenue: 1,000,000 × 7% = 70,000 MDL
→ Tax payable: 70,000 MDL
Example 2:
Monthly revenue – 1,000,000 MDL, 20 employees, average salary (2026) – 17,400 MDL
Minimum amount: 17,400 × 20 × 30% = 104,400 MDL
7% of revenue: 1,000,000 × 7% = 70,000 MDL
→ Tax payable: 104,400 MDL
To calculate the amount quickly, you can use the single tax calculator (link).
According to Article 373 of the Tax Code:
-Calculation and reporting: Residents of IT Parks calculate and report the single tax monthly by submitting a tax return to the State Tax Service no later than the 25th of the month following the reporting month. The form and instructions are approved by the Ministry of Finance.
-Payment: The single tax is paid in full to the state budget by the 25th of the following month, to the treasury account (IBAN) corresponding to the legal address, generated by the Ministry of Finance. The amounts are subsequently distributed according to Article 14 of Law No. 77/2016.
-Residents with subdivisions: Residents having subdivisions outside the administrative-territorial unit of their head office pay the tax in full based on the head office address.
-Submission method: The tax return is submitted exclusively via electronic reporting systems, in accordance with Article 187(21) of the Tax Code.
According to Article 372 paragraph (2) of the Fiscal Code, the following taxes and contributions are excluded from the single tax:
1. Withholding income tax, in accordance with Articles 88 paragraph (5), 89, 90, 901 and 91;
2. Mandatory state social insurance contributions and mandatory health insurance premiums calculated/withheld for payments to individuals, other than salaries;
3. Value-added tax (VAT);
4. Excise duties;
5. Road taxes, except for the road usage tax applied to vehicles registered in the Republic of Moldova;
6. Other taxes, fees, and mandatory payments not expressly specified as part of the single tax under paragraph (1).
According to Article 16 of Law No. 77/2016:
Employees of Park residents benefit from all types of state social insurance benefits, in accordance with the applicable legislation. The insured monthly income for these employees is set at 68% of the forecasted average monthly salary per economy for the respective year.
Employees obtain the status of insured persons in the mandatory health insurance system based on the information reported in the tax return regarding income tax, mandatory health insurance premiums, and social security contributions, submitted in accordance with the legislation in force.
According to Article 372 paragraph (2) of the Fiscal Code, the single tax includes the following taxes and contributions:
1. Corporate income tax;
2. Personal income tax on salaries;
3. Mandatory state social insurance contributions (employer);
4. Mandatory health insurance premiums (employee);
5. Local taxes;
6. Real estate tax;
7. Road usage tax for vehicles registered in the Republic of Moldova.
Unlike social insurance benefits paid from the state social insurance budget, which are calculated based on the insured income of employees (for the months when the single tax applies – 68% of the forecasted average monthly salary in the economy), the annual leave allowance is calculated according to the general rules set out in Government Decision No. 426 of 26.04.2004 on the approval of the Method for Calculating the Average Salary.
A Park resident may continue its activity even in the absence of revenue for an extended period. However, the following obligations remain applicable:
- Payment of the single tax at the minimum amount established by law;
- Payment of the mandatory monthly resident fee;
- Submission of reports to all competent authorities.
According to Article 372(2)(a) of the Tax Code, the following are excluded from the scope of the single tax:
1. Income tax withheld at source, as provided under Articles 88(5), 89, 90, 90¹ and 91;
2. Mandatory state social insurance contributions and mandatory health insurance contributions calculated/withheld for payments made to individuals, other than salaries.
Therefore, payments made to a resident individual who does not carry out entrepreneurial activity are not subject to the single tax, but are taxed according to the general tax rules applicable.
MITP residents are required to submit the following fiscal reports and statements:
1. Information note on salaries and other payments made to employees – Form ISAPTI17, approved by Order of the Ministry of Finance No. 135 of 06.11.2017.
1. Information on salaries and other payments made to the employee, also approved by Order No. 135 of 06.11.2017.
2. Report on income tax, mandatory state social insurance contributions, and mandatory health insurance premiums withheld – Form IPC21, approved by Order of the Ministry of Finance No. 94 of 30.07.2020.
3. Declaration on the single tax – Form IU17, approved by Order of the Ministry of Finance No. 135 of 06.11.2017.
4. In addition, according to Article 374 paragraph (2) of the Fiscal Code, all reports, declarations, and statements related to taxes, contributions, and other mandatory payments not included in the single tax must be submitted to the relevant authorities under the general procedure.
Furthermore, MITP residents are required to maintain accounting records, prepare and submit financial statements, reports, returns, and declarations in accordance with the applicable legislation.
Salary payments obtained by employees of MITP residents are considered to be finally taxed, without the need to declare and pay additional income tax (art. 377 paragraph (1) of the Fiscal Code).
For the period of application of the single tax, they cannot be granted, according to art. 33–36 of the Fiscal Code, exemptions and other deductions related to salary payments paid by MITP residents.
The unused exemptions in this case cannot be transferred to the wife (husband) (art. 377 par. (2) of the Fiscal Code).
Employees of MITP residents benefit, under the applicable legislation, from all types of state social insurance benefits funded from the state social insurance budget.
The insured monthly income of these employees is calculated as 68% of the forecasted average monthly salary in the economy for the respective year (example for 2026: 68% × 17,400 MDL = 11,832 MDL).
In addition, employees of MITP residents obtain the status of insured persons in the mandatory health insurance system, based on the updated information submitted through the report on income tax, mandatory state social insurance contributions, and mandatory health insurance premiums withheld, in accordance with Article 16 of Law No. 77/2016.
Employees of MITP residents cannot benefit from personal tax exemptions under Articles 33–35 of the Tax Code for the periods in which their income is taxed under the special regime.
Salary payments received by employees of MITP residents are considered final taxed income, without the need for additional declaration or payment of income tax (Article 377(1) of the Tax Code).
According to Article 351 of the Tax Code:
- individuals who earn income taxed under the MITP regime lose the right to apply personal tax exemptions for the respective period;
- tax exemptions may be applied proportionally only for the months in which income was taxed under the standard regime;
- if, within the same month, an individual earns income both under the special regime and the standard regime, no exemptions can be applied for that month.
According to Article 16(3) of Law No. 77/2016, the company is responsible for informing its employees.
Employees must be informed in writing about the specifics of social and medical insurance, as well as the taxation of salary income under the MITP regime:
- before obtaining resident status (i.e., before signing the residency contract);
- for newly hired employees – at least one day prior to employment.
The document confirming that employees have been informed is kept in the resident company’s records and is presented to the audit entity during the annual verification process.
A template of the notification is available on mitp.md, in the Legal Framework section.
To grant access to a company representative in the company profile:
go to Company Profile → Company Data → Resident Data → Representatives → Add Representative.
To update or remove contact details of a representative:
the administrator or authorized person must edit the information in Company Profile → Company Data → Contact Details, by adding or updating the representative’s data.
A resident has the right to terminate the contract before its expiry. The procedure is initiated through the resident’s profile on the platform by selecting the “Withdrawal” option, where the request is automatically pre-filled and must be completed with the required information.
According to the contract, termination is subject to a 30-day notice period, during which the resident must settle all outstanding obligations (e.g., payment of fees, submission of reports).
After confirming that all obligations have been fulfilled, the Park Administration sends the Termination Agreement for electronic countersignature by both parties. The resident status effectively ceases starting from the month following the signing of the Agreement.
Yes, the resident may request an extension of the contract term up to December 31, 2037.
To do so, the resident must access their profile on the platform, navigate to Resident Profile → Update Company Data, update the contract term, and submit the request through the platform.
Following the request, the Park Administration will issue an addendum to the contract, which must be electronically signed by both parties, as well as an updated resident certificate reflecting the extended validity period.
