Latvia vs Moldova: Corporate income tax (CIT) - statutory and targeted small business
Corporate income tax (CIT) - statutory and targeted small business over time
- Latvia
- Moldova
How they compare
Latvia currently reports 20 Percentage of taxable income against 12 Percentage of taxable income in Moldova, a difference of 8 Percentage of taxable income.
That makes Latvia's figure about 1.7 times Moldova's.
The two have swapped places 3 times across 24 shared years of data; in 2003 it was Moldova ahead.
Latvia ranks 6th and Moldova ranks 8th of 9 countries.
Latvia has averaged higher in every one of the 3 decades both report.
Head to head by decade
| Decade | Latvia | Moldova | Difference | Ahead |
|---|---|---|---|---|
| 2000s | 15.57 Percentage of taxable income | 9.71 Percentage of taxable income | 5.86 Percentage of taxable income | Latvia |
| 2010s | 16 Percentage of taxable income | 10.2 Percentage of taxable income | 5.8 Percentage of taxable income | Latvia |
| 2020s | 20 Percentage of taxable income | 12 Percentage of taxable income | 8 Percentage of taxable income | Latvia |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher corporate income tax (cit) - statutory and targeted small business, Latvia or Moldova?
- Latvia, at 20 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 Latvia and Moldova?
- 8 Percentage of taxable income, with Latvia ahead.
- How many years of comparable data are there for Latvia and Moldova?
- 24 years are reported by both, from 2003 to 2026.
- How do Latvia and Moldova rank globally for corporate income tax (cit) - statutory and targeted small business?
- Latvia ranks 6th and Moldova ranks 8th of 9 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.
Individual pages
About this data
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.