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Corporate income tax (CIT) - statutory and targeted small business in Moldova

Moldova: Corporate income tax (CIT) - statutory and targeted small business was 12 Percentage of taxable income in 2026. ◆ Volatile

Latest (2026)
12 Percentage of taxable income
Change on year
unchanged
World rank
8th
of 9 countries
All-time high
20 Percentage of taxable income
in 2003
All-time low
0 Percentage of taxable income
in 2007
Years of data
24
2003–2026

Corporate income tax (CIT) - statutory and targeted small business in Moldova, 2003–2026

051015202003201420262003: 20 Percentage of taxable income2004: 18 Percentage of taxable income2005: 15 Percentage of taxable income2006: 15 Percentage of taxable income2007: 0 Percentage of taxable income2008: 0 Percentage of taxable income2009: 0 Percentage of taxable income2010: 0 Percentage of taxable income2011: 0 Percentage of taxable income2012: 12 Percentage of taxable income2013: 12 Percentage of taxable income2014: 18 Percentage of taxable income2015: 12 Percentage of taxable income2016: 12 Percentage of taxable income2017: 12 Percentage of taxable income2018: 12 Percentage of taxable income2019: 12 Percentage of taxable income2020: 12 Percentage of taxable income2021: 12 Percentage of taxable income2022: 12 Percentage of taxable income2023: 12 Percentage of taxable income2024: 12 Percentage of taxable income2025: 12 Percentage of taxable income2026: 12 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

In 2026, corporate income tax (cit) - statutory and targeted small business in Moldova stood at 12 Percentage of taxable income.

The figure is unchanged over ten years.

Over the whole period, corporate income tax (cit) - statutory and targeted small business in Moldova peaked at 20 Percentage of taxable income in 2003 and was at its lowest, 0 Percentage of taxable income, in 2007.

The series is highly variable year to year, so single readings are best treated with caution.

Corporate income tax (CIT) - statutory and targeted small business in Moldova, year by year

Year Percentage of taxable income Change
2003 20 Percentage of taxable income —
2004 18 Percentage of taxable income -10.0%
2005 15 Percentage of taxable income -16.7%
2006 15 Percentage of taxable income +0.0%
2007 0 Percentage of taxable income -100.0%
2008 0 Percentage of taxable income —
2009 0 Percentage of taxable income —
2010 0 Percentage of taxable income —
2011 0 Percentage of taxable income —
2012 12 Percentage of taxable income —
2013 12 Percentage of taxable income +0.0%
2014 18 Percentage of taxable income +50.0%
2015 12 Percentage of taxable income -33.3%
2016 12 Percentage of taxable income +0.0%
2017 12 Percentage of taxable income +0.0%
2018 12 Percentage of taxable income +0.0%
2019 12 Percentage of taxable income +0.0%
2020 12 Percentage of taxable income +0.0%
2021 12 Percentage of taxable income +0.0%
2022 12 Percentage of taxable income +0.0%
2023 12 Percentage of taxable income +0.0%
2024 12 Percentage of taxable income +0.0%
2025 12 Percentage of taxable income +0.0%
2026 12 Percentage of taxable income +0.0%

Averages by decade

DecadeAverage LowestHighest Years
2000s 9.71 Percentage of taxable income 0 Percentage of taxable income 20 Percentage of taxable income 7
2010s 10.2 Percentage of taxable income 0 Percentage of taxable income 18 Percentage of taxable income 10
2020s 12 Percentage of taxable income 12 Percentage of taxable income 12 Percentage of taxable income 7

Countries ranked near Moldova

  1. 6 Cabo Verde 20.4 Percentage of taxable income compare
  2. 6 Latvia 20 Percentage of taxable income compare
  3. 6 Viet Nam 20 Percentage of taxable income compare
  4. 6 Brazil 34 Percentage of taxable income compare
  5. 7 Cameroon 33 Percentage of taxable income compare
  6. 7 Croatia 18 Percentage of taxable income compare
  7. 8 Poland 19 Percentage of taxable income compare
  8. 8 Namibia 32 Percentage of taxable income compare
  9. 9 Germany 30.13 Percentage of taxable income compare
  10. 9 Lithuania 17 Percentage of taxable income compare
  11. 9 Anguilla 0 Percentage of taxable income
  12. 10 Benin 30 Percentage of taxable income compare
  13. 10 Gabon 30 Percentage of taxable income compare
  14. 10 Haiti 30 Percentage of taxable income compare
  15. 10 Kenya 30 Percentage of taxable income compare
  16. 10 Montserrat 30 Percentage of taxable income compare
  17. 10 Nigeria 30 Percentage of taxable income compare
  18. 10 Papua New Guinea 30 Percentage of taxable income compare
  19. 10 Saint Lucia 30 Percentage of taxable income compare
  20. 10 Senegal 30 Percentage of taxable income compare
  21. 10 Sri Lanka 30 Percentage of taxable income compare
  22. 10 Trinidad and Tobago 30 Percentage of taxable income compare
  23. 10 Zambia 30 Percentage of taxable income compare
  24. 10 Australia 30 Percentage of taxable income compare
  25. 10 Costa Rica 30 Percentage of taxable income compare
  26. 10 Mexico 30 Percentage of taxable income compare

See the full ranking of 146 places →

More economy & growth data for Moldova

All data for Moldova →

Frequently asked questions

What is corporate income tax (cit) - statutory and targeted small business in Moldova?
Corporate income tax (cit) - statutory and targeted small business in Moldova was 12 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Moldova?
The highest recorded value was 20 Percentage of taxable income in 2003.
What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Moldova?
The lowest recorded value was 0 Percentage of taxable income in 2007.
How does Moldova rank for corporate income tax (cit) - statutory and targeted small business?
Moldova ranks 8th out of 9 countries with data for 2026.
Is corporate income tax (cit) - statutory and targeted small business rising or falling in Moldova?
Over the last ten years it is unchanged. The long-run trend across the full record is volatile.
Where does this Moldova data come from?
The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.

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Corporate income tax (CIT) - statutory and targeted small business in Moldova. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 15 September 2026, from https://economy.statizoid.com/stat/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/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.