ITP-Law

Information Technology Parks Law

Law regarding the information technology parks


In force since 2017-01-01

Art.

14

- Allocation of the amounts of the one-off tax levied on residents of information technology parks

Amounts 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%.