Moldova published Law No. 73 of 31 March 2023 in the Official Gazette on 14 April 2023, which amends Law No. 77 of 21 April 2016 on tax incentives for IT Parks. One of the conditions for the incentives is that IT Park residents carry out, as their main activity, one or more approved activities. This condition has been amended to provide that approved activities may be carried out through employees that perform their work remotely in or outside Moldova. Another amendment expands the scope of approved activities with the addition of:
Law No. 73 enters into force on 14 May 2023.
Note, the primary incentive for IT Park residents is a single tax at a rate of 7% on sales income that covers corporate income tax, personal income tax, employer and employee social security and health insurance contributions, local taxes, real estate tax, and road tax for vehicles owned by residents.