Information technology parks

Economic entities- resident of information technology parks, to which the SPECIAL regime of taxation applies, do not have obligations for income tax on business (operating activities) in accordance with this section, because this tax is included in a single tax


Employees who receive income from labor remuneration from residents of information technology parks on the basis of individual labor contracts and regulations, containing labor law norms, do not have any obligations on income tax, levied on income data in accordance with this section, because this tax is included in a single tax


The single tax rate is 7 percent of the object of taxation.


The following taxes, fees and dues are included in the single tax:


a) business income tax;


b) income tax on wages and salaries;


c) compulsory social insurance contributions paid by employees and employers;


d) compulsory health insurance contributions paid by employees and employers;


e) local fees;


f) real estate tax;


g) tax for use of roads by motor-vehicles registered in the Republic of Moldova


Types of activity of resident of the information technology park



  • activities in the field of computer programming of software on order (client-oriented software)

  • release of computer games

  • release of other software

  • computer equipment management activities

  • data processing, web page management and related activities

  • activity of web-portals

  • consulting services in the field of information technology

  • other activities in the field of information technology


Also, information technology parks provide an opportunity to have their working team abroad, spending only money transactions through the resident of the information technology park registered in Moldova, on favorable tax conditions described above.

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