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IT Park vs 15% Freelancer

“15% Freelancer” is a practical name for the tax regime of independent entrepreneurs who perform independent economic activities in the services sector.

The regime applies starting January 1, 2026 and works as a simplified taxation option for individuals, without setting up a classic company structure.

The regime has two levels:

• 15% for the portion of annual income up to 1,200,000 MDL;
• 35% for the portion exceeding 1,200,000 MDL.

The single tax is assessed monthly by the State Tax Service (payment notice), and payment is due by the 25th of the following month.

The regime applies only to service activities included in the legal list (CAEM). Below is the full list used for this regime:

• 62.01 – Custom software development (client-oriented software)
• 62.02 – Information technology consulting
• 62.03 – Computer facilities management (operation and management)
• 63.11 – Data processing, website administration and related activities
• 63.12 – Web portals activities
• 74.10 – Specialized design activities
• 74.30 – Translation and interpretation activities
• 78.10 – Employment placement agencies activities
• 82.11 – Combined office administrative service activities
• 82.19 – Photocopying, document preparation and other specialized office support activities
• 82.20 – Call center activities
• 82.30 – Organization of exhibitions, fairs and congresses
• 82.99 – Other business support service activities n.e.c.
• 85.59 – Other education n.e.c.
• 85.60 – Educational support service activities
• 95.11 – Repair of computers and peripheral equipment
• 95.12 – Repair of communication equipment
• 58.19 – Other publishing activities
• 58.29 – Other software publishing
• 58.21 – Publishing of computer games
• 59.11 – Motion picture, video and television programme production activities
• 59.12 – Motion picture, video and television programme post-production activities
• 59.13 – Motion picture, video and television programme distribution activities
• 59.14 – Motion picture projection activities
• 59.20 – Sound recording and music publishing activities
• 60.10 – Radio broadcasting
• 60.20 – Television programming and broadcasting activities
• 73.11 – Advertising agencies
• 73.12 – Media representation
• 73.20 – Market research and public opinion polling
• 74.20 – Photographic activities
• 74.90 – Other professional, scientific and technical activities n.e.c.
• 77.40 – Leasing of intellectual property and similar products (except copyrighted works)
• 79.11 – Travel agency activities
• 79.12 – Tour operator activities
• 79.90 – Other reservation service and related activities
• 85.51 – Sports and recreation education
• 85.52 – Cultural education
• 85.53 – Driving schools (pilot training)
• 85.54 – Other education

Under the independent entrepreneur regime, taxpayers generally do not keep classical accounting and do not submit classic tax/statistical reports.

Activity records are maintained by the State Tax Service, based on data available to authorities (including bank-provided data).

The procedure is designed to be simple:

1. The State Tax Service calculates the single tax monthly;
2. It sends the payment notice by the 10th of the next month;
3. Payment is due by the 25th of the month following the reporting month.

In addition, the regime is linked to social/medical records through the single-tax mechanism.

For IT Park residents, taxation is based on a single tax of 7% of sales revenue, but not less than the minimum per employee (the legal formula uses 30% of the forecast average salary).

In the calculator above (2026 scenario), the minimum used is approximately 5,220 MDL / employee / month (1 employee).

IT Park eligibility is checked against the legal list of activities for MITP residents. Below is a short practical list with key codes and important limitations:

• 62.01 – custom software development
• 62.02 – IT consulting
• 62.03 – computer facilities management
• 62.09 – other IT services
• 63.11 – data processing, web administration and related activities
• 63.12 – web portals
• 58.21 – publishing of computer games
• 58.29 – other software publishing
• 72.11 – R&D in biotechnology (with legal exclusions)
• 72.19 – R&D in other natural sciences and engineering (with legal exclusions)
• 26.11 – manufacture of electronic components (limited to the hardware/performance module)
• 78.30 – temporary staffing (limited to IT/software/systems staff)
• 59.11 – film/video/TV production (limited to subclasses 59.11.3 and 59.11.4)
• 59.12 – film/video/TV post-production (limited to subclasses 59.12.14 and 59.12.15)
• 59.12 – post-production for games (limited to subclasses 59.12.13 and 59.12.17)
• 59.20 – sound recording / music publishing (limited to subclass 59.20.13, for games)
• 85.42 – training/education (limited to subclasses 85.42.1, 85.42.2, 85.42.3)
• 85.59 – other education n.e.c. (limited to subclass 85.59.11)
• 85.59 – other education n.e.c. (limited to subclass 85.59.19 – digital skills vocational training)

In this calculator, the comparison is made for one person: the same eligible activity is simulated in two variants: IT Park (company with 1 employee) and 15% Freelancer.

In simple terms, based on the current calculator settings:

• up to ~50,000 MDL/month, the 15% Freelancer regime is usually more profitable (lower fixed costs, no company setup, no audit, no classic accounting);
• below ~9,200 MDL/month, the minimum health contribution becomes relevant — meaning you may have an additional amount to pay at year-end even if 15% looks low;
• at higher incomes, IT Park becomes more competitive and may become better after a certain threshold, depending on fixed costs and how you work (contracts, structure, administration).

In short, IT Park offers tax benefits, but also clear obligations:

• eligible activities must represent at least 70% of sales revenue;
• monthly payment of the single tax;
• accounting and submission of financial/tax reports;
• annual independent audit (typically required by April 30).

Yes. One of the key benefits promoted for MITP residents is the state guarantee of stability of tax incentives, valid until December 31, 2035.

This improves predictability for planning and investments, especially for growing companies.