Moldova · Tax regime
Moldova IT Park Regime
Open
Last verified July 2026
Open and extended — verified. The state guarantee of the tax regime runs through 31 December 2035, and the park's operational term was extended from 10 to 20 years, to 2037.
7% of revenue covering corporate tax, payroll tax, social and medical contributions in one line — with employees paying 0% personal income tax and a state guarantee running to 2035 — is a genuinely competitive regime, and the state guarantee is a stronger commitment than most of the region offers. For a software business with real Moldovan staff, this is the best structure on this list.
Qualifying routes
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Certified IT Park residency
7% of operating revenue replacing corporate tax, payroll PIT, social and medical contributions and several local taxes
The facts
- Total landed cost
- Company formation plus certification — roughly EUR 1,500–4,000, with accounting on top.
- Timeline
- 1–2 months — Certification by the IT Park administration.
- Physical presence
- None for the regime itself
- Family
- not a family status
- Permanent residency
- n/a — but pairs with the investor residence route
- Citizenship
- n/a
- Language test
- none
- Dual citizenship
- Permitted
- Requirements
- registered Moldovan companycertification as an IT Park residentqualifying IT activitymonthly revenue reporting
What can go wrong
- It replaces the taxes it replaces — 7% of REVENUE, not profit. On a low-margin business this is worse than it sounds.
- The regime is guaranteed to 31 December 2035; model the cliff.
- It requires genuine certification and qualifying activity; it is not a nameplate.
- Moldova exchanges under CRS with a first exchange in 2024.