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

Moldova
12 Percentage of taxable income
in 2026
Sri Lanka
30 Percentage of taxable income
in 2026
Moldova rank
8th
Sri Lanka rank
10th

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

  • Moldova
  • Sri Lanka
010203040200020132026

How they compare

Sri Lanka currently reports 30 Percentage of taxable income against 12 Percentage of taxable income in Moldova, a difference of 18 Percentage of taxable income.

That makes Sri Lanka's figure about 2.5 times Moldova's.

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

Moldova ranks 8th and Sri Lanka ranks 10th of 9 countries.

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

Head to head by decade

Decade Moldova Sri Lanka Difference Ahead
2000s 9.71 Percentage of taxable income 34.29 Percentage of taxable income 24.57 Percentage of taxable income Sri Lanka
2010s 10.2 Percentage of taxable income 28.7 Percentage of taxable income 18.5 Percentage of taxable income Sri Lanka
2020s 12 Percentage of taxable income 28 Percentage of taxable income 16 Percentage of taxable income Sri Lanka

Averages of every year both report within each decade.

Frequently asked questions

Which has higher corporate income tax (cit) - statutory and targeted small business, Moldova or Sri Lanka?
Sri Lanka, at 30 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 Moldova and Sri Lanka?
18 Percentage of taxable income, with Sri Lanka ahead.
How many years of comparable data are there for Moldova and Sri Lanka?
24 years are reported by both, from 2003 to 2026.
How do Moldova and Sri Lanka rank globally for corporate income tax (cit) - statutory and targeted small business?
Moldova ranks 8th and Sri Lanka ranks 10th 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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Moldova vs Sri Lanka: Corporate income tax (CIT) - statutory and targeted small business. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 17 September 2026, from https://economy.statizoid.com/compare/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/moldova-2/sri-lanka/

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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.