IT Park resident, SRL
The founder is the sole employee, and the remaining income is paid as salary.
Valid for 2026
IT Park vs freelancer calculator
Enter the monthly income and the number of months worked. The calculation compares taxes, contributions and net income as an IT Park resident (SRL or ÎI) and as an independent entrepreneur.
Result
IT Park resident, ÎI
No employees. The founder pays the fixed CNAS and CNAM contributions.
Independent entrepreneur
Single tax on income from services, with no deduction for expenses.
Indicative calculation; it does not constitute tax advice.
How we calculate
- An IT Park resident pays the 7% single tax on monthly sales income, but not less than 30% of the forecast average monthly salary for each employee. The single tax replaces income tax, the employer's CNAS (social insurance) contribution, the employee's CNAM (health insurance) premium and certain local taxes.
- For an SRL, the calculation assumes that the founder is the sole employee and receives the remaining income as salary, which is not taxed further. If the founder receives dividends instead of salary, these are subject to an additional 6% tax; this option is not included in the calculation.
- The founder of an ÎI cannot be an employee of their own enterprise. The calculation assumes an ÎI with no employees, to which the per-employee minimum does not apply, and includes the fixed CNAS contribution, pro rata to the months worked, and the reduced CNAM premium, paid by 31 March. If the premium is not paid by that date, the full amount of 12,636 lei is payable.
- An independent entrepreneur pays 15% on annual income up to 1,200,000 lei and 35% on the portion above the ceiling, with no deduction for expenses. The tax covers income tax, the CNAS contribution and the CNAM premium. If the portion allocated to health insurance is less than 2,527 lei per year, the difference is payable.
- Income received by an independent entrepreneur from payers in the Republic of Moldova that do not meet the conditions of the Tax Code may be requalified as salary and taxed accordingly. The calculation assumes clients abroad or clients that meet these conditions.
- The calculation assumes the same income in each month. The monthly IT Park residency fee, operating expenses, accounting services and VAT are not included. Eligibility for each regime is verified separately.
| IT Park single tax | 7% | Source: Codul fiscal, art. 370 alin. (1); Legea nr. 77/2016, art. 15 |
|---|---|---|
| Minimum single tax, per employee | 5,220 lei/month | Source: Codul fiscal, art. 370 alin. (2) |
| Forecast average monthly salary | 17,400 lei/month | Source: HG nr. 773/2025 |
| Fixed CNAS contribution of the ÎI founder | 22,878 lei/year | Source: Legea nr. 320/2025, art. 3 alin. (1) |
| Fixed CNAM premium, paid by 31 March | 2,527 lei/year | Source: Legea nr. 321/2025, art. 4 alin. (3) |
| Fixed CNAM premium, full amount | 12,636 lei/year | Source: Legea nr. 321/2025, art. 4 alin. (2) |
| Single tax, independent entrepreneur | 15% | Source: Codul fiscal, cap. 10⁴ (Legea nr. 228/2025) |
| Tax on income above the ceiling, independent entrepreneur | 35% | Source: Codul fiscal, cap. 10⁴ (Legea nr. 228/2025) |
| Annual income ceiling, independent entrepreneur | 1,200,000 lei/year | Source: Codul fiscal, cap. 10⁴ (Legea nr. 228/2025) |
| Minimum CNAM premium, independent entrepreneur | 2,527 lei/year | Source: Legea nr. 321/2025, art. 4 alin. (3) |
| Dividend tax (not included in the calculation) | 6% | Source: Codul fiscal, art. 90¹ alin. (3¹) |
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