Moldova vs Viet Nam: Corporate income tax (CIT) - statutory and targeted small business
Corporate income tax (CIT) - statutory and targeted small business over time
- Moldova
- Viet Nam
How they compare
Viet Nam 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 Viet Nam's figure about 1.7 times Moldova's.
Across all 24 years both countries report, Viet Nam has been ahead every year.
Moldova ranks 8th and Viet Nam ranks 6th of 9 countries.
Viet Nam has averaged higher in every one of the 3 decades both report.
Head to head by decade
| Decade | Moldova | Viet Nam | Difference | Ahead |
|---|---|---|---|---|
| 2000s | 9.71 Percentage of taxable income | 28.14 Percentage of taxable income | 18.43 Percentage of taxable income | Viet Nam |
| 2010s | 10.2 Percentage of taxable income | 22.6 Percentage of taxable income | 12.4 Percentage of taxable income | Viet Nam |
| 2020s | 12 Percentage of taxable income | 20 Percentage of taxable income | 8 Percentage of taxable income | Viet Nam |
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 Viet Nam?
- Viet Nam, 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 Moldova and Viet Nam?
- 8 Percentage of taxable income, with Viet Nam ahead.
- How many years of comparable data are there for Moldova and Viet Nam?
- 24 years are reported by both, from 2003 to 2026.
- How do Moldova and Viet Nam rank globally for corporate income tax (cit) - statutory and targeted small business?
- Moldova ranks 8th and Viet Nam ranks 6th 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.