ITP-Law
Information Technology Parks Law
Law regarding the information technology parks
Art.
14Amounts paid by park residents by way of the one-off tax levied on residents of information technology parks will be collected by the Ministry of Finance into a treasury collection account and subsequently distributed:
(a) to the state budget:
income tax from entrepreneurial activity - 10.0%,
income tax withheld from wages - 19.4%,
tax for the use of roads by motor vehicles registered in the Republic of Moldova - 0.1%;
b) to the state social security budget:
compulsory state social insurance contributions from residents of information technology industry parks - 54.7%;
c) to the compulsory health insurance funds:
compulsory health insurance premiums in the form of a percentage contribution from salary and other rewards, paid by employers and employees - 15.4%;
d) local budgets:
local taxes levied on residents of information technology parks - 0.3%,
tax on real estate of legal entities - 0.1%.