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

Lithuania
17 Percentage of taxable income
in 2026
Moldova
12 Percentage of taxable income
in 2026
Lithuania rank
9th
Moldova rank
8th

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

  • Lithuania
  • Moldova
0510152025200020132026

How they compare

Lithuania currently reports 17 Percentage of taxable income against 12 Percentage of taxable income in Moldova, a difference of 5 Percentage of taxable income.

That makes Lithuania's figure about 1.4 times Moldova's.

The two have swapped places 3 times across 24 shared years of data; in 2003 it was Moldova ahead.

Lithuania ranks 9th and Moldova ranks 8th of 9 countries.

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

Head to head by decade

Decade Lithuania Moldova Difference Ahead
2000s 16.71 Percentage of taxable income 9.71 Percentage of taxable income 7 Percentage of taxable income Lithuania
2010s 15 Percentage of taxable income 10.2 Percentage of taxable income 4.8 Percentage of taxable income Lithuania
2020s 15.43 Percentage of taxable income 12 Percentage of taxable income 3.43 Percentage of taxable income Lithuania

Averages of every year both report within each decade.

Frequently asked questions

Which has higher corporate income tax (cit) - statutory and targeted small business, Lithuania or Moldova?
Lithuania, at 17 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 Lithuania and Moldova?
5 Percentage of taxable income, with Lithuania ahead.
How many years of comparable data are there for Lithuania and Moldova?
24 years are reported by both, from 2003 to 2026.
How do Lithuania and Moldova rank globally for corporate income tax (cit) - statutory and targeted small business?
Lithuania ranks 9th 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.

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Lithuania 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/lithuania-2/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.