Flat rate
7.0%
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
12.0%
Moldova, without the regime
Overview
- Regime
- Moldova Innovation Technology Park (MITP)
- Country
- Moldova
- Type
- Flat rate
- Status
- Active
- Effective from
- Jan 1, 2017
- Expires on
- —
Details
- Summary
- 7% single tax on turnover (excluding VAT) for residents of the information technology park, replacing standard CIT, payroll taxes and related obligations under park rules.
- Eligibility
- Legal entities registered as MITP residents carrying on qualifying IT and related activities under park legislation.
- Benefits
- 7% unified tax on turnover instead of standard 12% CIT and ordinary payroll-related charges covered by the regime; VAT remains separate if registered or required.
- Requirements
- Registration and compliance with MITP rules and the Tax Code chapter on information technology parks.
- Limitations
- Limited to approved park activities; VAT and other non-covered taxes may still apply.
- Income types covered
- Qualifying IT park turnover
- Duration details
- While MITP resident status and conditions are met
Other regimes in Moldova
| Name | Type | Rate |
|---|---|---|
| SME special income tax (4%) | Flat rate | 4.0% |
View source PwC Moldova 2026