In 2017, in the Republic of Moldova the fiscal legislation was amended, as well as that in the field of mandatory social and medical insurance, which ensured a functional mechanism for the application of the single tax owed by the residents of the information technology park. The article describes the following points: what constitutes the single tax; who are subject to the single tax charge; the main economic activities that economic operators must carry out in order to be registered as residents of information technology parks; which is the rate and subject of the single tax charge; which taxes, duties and contributions are included in the single tax and which taxes are not included in the single tax. Similarly, the basic benefits of the application of the single tax have been identified, including: lower taxes; saving time because only one tax is calculated instead of seven; reducing accounting staff, as it eliminates part of the work on documents; the attractiveness of new employees, as residents can increase the wage fund by approximately 15-20%; virtual presence, residents must not change offices, all they have to do is apply, sign contracts and continue working. The advantages of employees of resident companies in parks for information technology are equally obvious: employees of companies are exempt from paying taxes as a rule the gross wage is equal to the net wage;employees continue to receive 60% of the average wage per economy; the days off for each employee shall be calculated in accordance with the rules laid down by the general scheme; bonuses, premiums and other financial incentives shall not be subject to additional taxes; employees are exempt from the need to submit a tax return.