Germany vs Moldova: Corporate income tax (CIT) - statutory and targeted small business

Germany
30.13 Percentage of taxable income
in 2026
Moldova
12 Percentage of taxable income
in 2026
Germany rank
9th
Moldova rank
8th

Corporate income tax (CIT) - statutory and targeted small business over time

  • Germany
  • Moldova
0204060200020132026

How they compare

Germany currently reports 30.13 Percentage of taxable income against 12 Percentage of taxable income in Moldova, a difference of 18.13 Percentage of taxable income.

That makes Germany's figure about 2.5 times Moldova's.

Across all 24 years both countries report, Germany has been ahead every year.

Germany ranks 9th and Moldova ranks 8th of 128 countries.

Germany has averaged higher in every one of the 3 decades both report.

Head to head by decade

Decade Germany Moldova Difference Ahead
2000s 35.98 Percentage of taxable income 9.71 Percentage of taxable income 26.27 Percentage of taxable income Germany
2010s 29.73 Percentage of taxable income 10.2 Percentage of taxable income 19.53 Percentage of taxable income Germany
2020s 30.02 Percentage of taxable income 12 Percentage of taxable income 18.02 Percentage of taxable income Germany

Averages of every year both report within each decade.

Frequently asked questions

Which has higher corporate income tax (cit) - statutory and targeted small business, Germany or Moldova?
Germany, at 30.13 Percentage of taxable income against 12 Percentage of taxable income in Moldova as of 2026.
What is the difference in corporate income tax (cit) - statutory and targeted small business between Germany and Moldova?
18.13 Percentage of taxable income, with Germany ahead.
How many years of comparable data are there for Germany and Moldova?
24 years are reported by both, from 2003 to 2026.
How do Germany and Moldova rank globally for corporate income tax (cit) - statutory and targeted small business?
Germany ranks 9th and Moldova ranks 8th of 128 countries.
Where does this data come from?
Organisation for Economic Co-operation and Development, published as Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.

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Germany vs Moldova: Corporate income tax (CIT) - statutory and targeted small business. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 16 September 2026, from https://economy.statizoid.com/compare/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/germany/moldova-2/

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About this data

Indicator
Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
146 places, 3,929 data points, 2000–2026
Last refreshed

Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.