CN · AsiaMD · Europe
China vs Moldova: tax rates compared
Between the two, China's income tax rate (45%) tops Moldova's (12%) by 33pp. The 200-country average is 28%: China sits above it, Moldova sits below it. China's figure is dated 2025-12-31 and Moldova's 2026-06-24, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | CN | MD | Difference |
|---|---|---|---|
| Income Tax | 45% | 12% | CN +33 pplargest gap |
| Corporate Tax | 25% | 12% | CN +13 pp |
| VAT | 13% | 20% | MD +7 pp |
| Capital Gains Tax | 0% | 12% | MD +12 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| China | 45% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Individual, Taxes on personal income) · as of 2025-12-31 |
| Moldova | 12% | Source: PWC Worldwide Tax Summaries — Moldova (Individual, Taxes on personal income) · as of 2026-06-24 |
| Difference | +33 pp | China higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| China | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Moldova | 12% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +13 pp | China higher |
Between the two, China's corporate tax rate (25%) tops Moldova's (12%) by 13pp. The 201-country average is 22.6%: China sits above it, Moldova sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| China | 13% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Corporate, Other taxes) · as of 2025-12-31 |
| Moldova | 20% | Source: PWC Worldwide Tax Summaries — Moldova (Corporate, Other taxes) · as of 2026-06-24 |
| Difference | −7 pp | Moldova higher |
Between the two, Moldova's VAT rate (20%) tops China's (13%) by 7pp. The 181-country average is 15%: China sits below it, Moldova sits above it. China's figure is dated 2025-12-31 and Moldova's 2026-06-24, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| China | 0% | Source: State Taxation Administration Shanxi Provincial Tax Service — Caishuizi [1998] No. 61 (财税字〔1998〕61号) · as of 1998-03-30 |
| Moldova | 12% | Source: PwC Worldwide Tax Summaries — Moldova (Individual, Taxes on personal income) · as of 2026-06-24 |
| Difference | −12 pp | Moldova higher |
Between the two, Moldova's capital gains tax rate (12%) tops China's (0%) by 12pp. The 175-country average is 10.3%: China sits below it, Moldova sits above it. China's figure is dated 1998-03-30 and Moldova's 2026-06-24, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| China | 0% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Individual, Other taxes) · as of 2025-12-31 |
| Moldova | 0% | Source: PWC Worldwide Tax Summaries — Moldova (Individual, Other taxes) · as of 2026-06-24 |
| Difference | 0 pp | displayed rates match |
There's no gap here — China and Moldova both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. China's figure is dated 2025-12-31 and Moldova's 2026-06-24, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.