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Guatemala vs Moldova: tax rates compared
Moldova's income tax rate is 5pp higher than Guatemala's (12% vs 7%). The 200-country average is 28%: both sit below it.
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 | GT | MD | Difference |
|---|---|---|---|
| Income Tax | 7% | 12% | MD +5 pp |
| Corporate Tax | 25% | 12% | GT +13 pplargest gap |
| VAT | 12% | 20% | MD +8 pp |
| Capital Gains Tax | 10% | 12% | MD +2 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 7% | Source: PwC Worldwide Tax Summaries — Guatemala, Individual - Taxes on personal income · as of 2026-06-09 |
| Moldova | 12% | Source: PWC Worldwide Tax Summaries — Moldova (Individual, Taxes on personal income) · as of 2026-06-24 |
| Difference | −5 pp | Moldova higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 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 | Guatemala higher |
Guatemala's corporate tax rate is 13pp higher than Moldova's (25% vs 12%). The 201-country average is 22.6%: Guatemala sits above it, Moldova sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Guatemala | 12% | Source: PWC Worldwide Tax Summaries — Guatemala (Corporate, Other taxes) · as of 2026-06-09 |
| Moldova | 20% | Source: PWC Worldwide Tax Summaries — Moldova (Corporate, Other taxes) · as of 2026-06-24 |
| Difference | −8 pp | Moldova higher |
Moldova's VAT rate is 8pp higher than Guatemala's (20% vs 12%). The 181-country average is 15%: Guatemala sits below it, Moldova sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 10% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Income determination) · as of 2026-06-09 |
| Moldova | 12% | Source: PwC Worldwide Tax Summaries — Moldova (Individual, Taxes on personal income) · as of 2026-06-24 |
| Difference | −2 pp | Moldova higher |
Moldova's capital gains tax rate is 2pp higher than Guatemala's (12% vs 10%). The 175-country average is 10.3%: Guatemala sits below it, Moldova sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Guatemala | 0% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Other taxes) · as of 2026-06-09 |
| Moldova | 0% | Source: PWC Worldwide Tax Summaries — Moldova (Individual, Other taxes) · as of 2026-06-24 |
| Difference | 0 pp | displayed rates match |
Guatemala's wealth tax rate is identical to Moldova's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.