For Future Residents En - Moldova IT Park

DISCOVER THE BENEFITS
of being our resident

CHECK THE ELIGIBILITY
criteria

BECOME A MEMBER
of Moldova IT Park

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BENEFITS FOR COMPANIES

This implies that the park resident can perform work in any location on the territory of the Republic of Moldova.

Single tax of 7% on the sales revenue, , but not less than a minimum monthly amount per employee. The minimum amount is 30 percent of the average monthly salary in the economy, projected for that year (i.e. in 2021 – 30% x 8 716 lei = 2 614,80 lei).

Tax Regime explained
The single tax includes the following taxes and duties

A single monthly transfer to the account of the Ministry of Finance reduces the expenditures in terms of time and staff needed for tax calculation as well as significantly reduce risk of committing errors in calculating the tax obligations and thus of minimizing the sanctioning risks.

Simplified process of attracting foreign managers and IT specialists to Moldova. Learn more about the application process for program

BENEFITS FOR EMPLOYEES

Compensation of employees is being taxed via the single tax paid by the resident company of the Park. Therefore, during the residency of the company in the IT park, the net salary that the employees receive is equal to their gross salary (if the salary was previously negotiated this way).

While being exempted from the labour tax burden, the employees continue to benefit from:
- health-care services according to the Single program of mandatory medical insurance (similar to all employees operating in the national economy);
- all the types of social state insurances from the state social insurance budget according to the legislation in force. The insured monthly income is 68% of the average monthly salary on economy, forecasted for the current year (approved annually by the Government – in 2021, 68% x 8716 lei = 5926,88 lei).

The single tax payed by the company also covers all the labour income taxes usually owned by the employees for all the labor payments made within the employment relationships with the IT Park resident (for ex. financial (bonuses and premiums) as well as non-financial (certain benefits)).

Employees that are in employment relationship with the IT par residents don’t have an obligation to additionally declare the labour income obtained from them in the annual declaration of income tax.

WHO CAN APPLY

The status of a Resident of the Park may be acquired by any legal or natural person, who:

– - is registered in the Republic of Moldova as the subject of an entrepreneurial activity and
– - carries out/ intends to carry out as one of its main activities (the activity that generates 70% or more of the revenue from sales) one or more types of activity stipulated by art. 8 of the Law 77/2016

Main activities (according to CAEM rev.2 and CSPM rev. 2) carried out in “Moldova IT Park” are:

This class includes the manufacture of components for electronic applications limited to:
– manufacture of microprocessors;
– manufacture of integrated circuits (analogue, digital or hybrid);

Software editing activities:

This class includes publishing of computer games for all platforms

This class includes:
– publishing of ready-made (non-customized) software, including translation or adaptation of non-customized software for a particular market on own account:
• operating systems
• business and other applications
This class excludes :
– reproduction of software, see 18.20
– retail sale of non-customized software, see 47.41
– production of software not associated with publishing, including translation or adaptation of non-customized software for a particular market on a fee or contract basis, see 62.01
– on-line provision of software (application hosting and application service provisioning), see 63.11

(59.12.14) services for obtaining special effects.
(59.12.15) animation production services.

Information technology service activities:

This class includes writing, modifying, testing and supporting of software.
This class includes:
– designing the structure and content of, and/or writing the computer code necessary to create and implement:
• systems software
• software applications
• databases
• web pages
–customizing of software, i.e. modifying and configuring an existing application so that it is functional within the clients’ information system environment
This class excludes:
–publishing packaged soft ware, see 58.29
– translation or adaptation of non-customized software for a particular market on own account, see 58.29
– planning and designing computer systems that integrate computer hardware, software and communication technologies, even though providing software might be an integral part, see 62.02

This class includes the planning and designing of computer systems which integrate computer hardware, software and communication technologies. Services may include related users training.

This class includes the provision of management and operation of clients computer systems and/or data processing facilities, as well as related support services.

This class includes other information technology and computer related activities not elsewhere classified, such as:
– computer disaster recovery services
– installation (setting-up) of personal computers
– software installation services
This class excludes:
– installation of mainframe and similar computers, see 33.20
– computer programming, see 62.01
– computer consultancy, see 62.02
–computer facilities management, see 62.03
– data processing and hosting, see 63.11

Information service activities:

This class includes:
– provision of infrastructure for hosting, data processing services and related activities
– specialized hosting activities such as:
• Web hosting
• streaming services
• application hosting
– data processing activities:
• complete processing of data supplied by clients
• generation of specialized reports from data supplied by clients
– provision of automated data processing and data entry services
This class excludes:
– activities where the supplier uses the computers only as a tool are classified according to the nature of the services rendered

This class includes:
– the operation of websites that use a search engine to generate and maintain extensive databases of Internet addresses and content in an easily searchable format
– operation of other websites that act as portals to the Internet, such as media sites providing periodically updated content
This class excludes:
– publishing of books, newspapers, journals etc. via Internet, see division 58
–broadcasting via Internet, see division 60

This class includes research and experimental development on biotechnology limited to:
– experimental research and development in the field of bioinformatics: database building in genomics, protein ordination, complex biological modeling processes, including biological systems;
– experimental research and development in the field of nano-biotechnology: nanoscience and micro-projection tools and processes used in the construction of devices for the study of bio-systems and applications in medication, diagnostics, etc.

(72.19.11) experimental research and development services in mathematics;
(72.19.12) experimental research and development services in computers and computer science;
(72.19.13) experimental research and development services in physics;
(72.19.21) experimental research and development services in nanotechnology;
(72.19.29) other experimental research and development services in engineering and technology, except biotechnology;
(72.19.50) research and development services of original projects in natural sciences and engineering, except biotechnology.

APPLICATION PROCESS

In order to become a resident of Moldova IT Park, the application form filled in and signed by the administrator or the company designated person (where applicable) shall be submitted to the Administration of the Park (apply@moldovaitpark.md). The application form shall be accompanied by the scanned copy of the company Statute, Extract from the state registry of legal entities, the Decision on the changes made (when applicable) and the power of attorney (when applicable).

In 7 working days you will be notified (via email indicated in the application form) about the decision of the Administration of the Park. If the result of the application dossier examination is positive, the Administration of the Park will provide you also with the draft contract regarding pursuit of activities in the Park.

The contract can be signed within 30 calendar days. Exceeding this term shall cause a need to repeat the application procedure (where applicable).

Prior to obtaining the park resident status or before employment in case of new employees, the company (according to the art.16 of the Law nr.77/2016) shall notify its employees, in written form, about particularities of the social and medical insurance, as well as those related to the income tax.

DISCOVER THE BENEFITS of being our resident

CHECK THE ELIGIBILITY criteria

BECOME A MEMBER of Moldova IT Park