This analysis compares the total tax burden and real net outcome for a small IT business with an annual revenue of 100,000 euro. The objective is to understand which structure offers a more efficient taxation model when the shareholder is also the sole employee.
Moldova IT Park (Salary Extraction)
In Moldova, the IT Park regime applies a unified 7% tax on total turnover. This single tax includes corporate income tax, personal income tax, social contributions, medical insurance, and local taxes. It simplifies accounting and ensures predictability.
For a company with 100,000 euro in annual revenue:
- Unified tax on turnover: 7% → 7,000 euro
- No other payroll or dividend taxes
Net amount available to the owner: 93,000 euro
The effective total burden is 7% of the company’s income.
The entire remaining amount can be withdrawn as salary without any additional taxation.
Romania Micro-Enterprise (2026)
In Romania, the micro-enterprise regime allows companies with up to 100,000 euro turnover to pay 1% tax on revenue, provided there is at least one full-time employee. Starting with 2026, dividends will be taxed at 16%, and shareholders will also pay the health contribution (CASS) of 10% on a capped base equal to 24 times the monthly minimum wage.
If the shareholder is also the sole employee, the total cost must include the gross salary, employer contribution, and all related taxes. Assuming a minimum gross salary of approximately 4,500 RON (around 900 euro per month), the following applies:
- Micro tax on turnover: 1% → 1,000 euro
- Salary cost (gross plus employer 2.25%): about 11,000 euro per year
- Dividend tax: 16% of remaining profit → 14,073 euro
- Health contribution (CASS): 10% capped at 1,944 euro
The total fiscal and salary-related burden reaches approximately 28% of total revenue, leaving a net amount of about 71,900 euro to the shareholder.
Comparison and Conclusions
For a 100,000 euro yearly revenue:
- In Moldova IT Park, the total taxes amount to roughly 7,000 euro, representing a 7% effective tax burden. The owner retains about 93,000 euro net.
In Romania Micro-Enterprise (2026), the total tax and mandatory salary costs amount to around 28,000 euro, representing a 28% effective burden. The owner remains with approximately 71,900 euro net.
The Moldova IT Park model clearly offers a more efficient and predictable system for IT companies. Its flat 7% unified tax covers all obligations and requires minimal administration. The Romanian micro-enterprise system, after the 2026 tax changes, results in roughly four times higher total costs once the mandatory employee and dividend taxes are included.
For entrepreneurs or consultants working primarily in the digital and IT sector, incorporating under the Moldova IT Park provides a significant competitive advantage both in taxation and administrative simplicity.
