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MITP 7% Single Tax โข Replaces CIT/PIT/Health/Social โข Minimum Tax Floor โข MITP vs Standard IT Park & Tech
Moldova IT Park (MITP) 7% Single Tax & Savings Calculator ๐ฒ๐ฉ
Calculate massive tax savings under Moldova IT Park (MITP Law No. 77/2016). Single flat 7% tax on turnover replacing Corporate Tax, Personal Income Tax, Health (9%), and Social Security (24%).
Calculation Parameters
Statutory Output & Assessment
Statutory Framework & Calculation Rules
Statutory MITP Framework (Legea Nr. 77/2016 cu privire la parcurile IT):
โข Single Tax Rate: Flat 7.0% on gross sales revenue of resident tech/software enterprises.
โข All-Inclusive Replacement: The 7.0% single tax replaces Corporate Income Tax (12%), Employee Personal Income Tax (12%), Employee Health Insurance (9%), Employer Social Insurance (24%), and Local Property/Commercial taxes.
โข Statutory Minimum Tax Floor: Total monthly single tax paid cannot be lower than 30% of the national average monthly salary per employee (~4,110 MDL/employee/month).
โข Employee Taxation in IT Park: Employees pay 0% PIT and 0% Health deductions; their state social pension benefits are guaranteed based on 68% of the national average wage.
โข Single Tax Rate: Flat 7.0% on gross sales revenue of resident tech/software enterprises.
โข All-Inclusive Replacement: The 7.0% single tax replaces Corporate Income Tax (12%), Employee Personal Income Tax (12%), Employee Health Insurance (9%), Employer Social Insurance (24%), and Local Property/Commercial taxes.
โข Statutory Minimum Tax Floor: Total monthly single tax paid cannot be lower than 30% of the national average monthly salary per employee (~4,110 MDL/employee/month).
โข Employee Taxation in IT Park: Employees pay 0% PIT and 0% Health deductions; their state social pension benefits are guaranteed based on 68% of the national average wage.