MD · EuropeNI · Americas
Moldova vs Nicaragua: tax rates compared
Between the two, Nicaragua's income tax rate (30%) tops Moldova's (12%) by 18pp. The 200-country average is 28%: Moldova sits below it, Nicaragua sits above 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 | MD | NI | Difference |
|---|---|---|---|
| Income Tax | 12% | 30% | NI +18 pplargest gap |
| Corporate Tax | 12% | 30% | NI +18 pp |
| VAT | 20% | 15% | MD +5 pp |
| Capital Gains Tax | 12% | 15% | NI +3 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Moldova | 12% | Source: PWC Worldwide Tax Summaries — Moldova (Individual, Taxes on personal income) · as of 2026-06-24 |
| Nicaragua | 30% | Source: PWC Worldwide Tax Summaries — Nicaragua (Individual, Taxes on personal income) · as of 2026-01-12 |
| Difference | −18 pp | Nicaragua higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Moldova | 12% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Nicaragua | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −18 pp | Nicaragua higher |
Between the two, Nicaragua's corporate tax rate (30%) tops Moldova's (12%) by 18pp. The 201-country average is 22.6%: Moldova sits below it, Nicaragua sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Moldova | 20% | Source: PWC Worldwide Tax Summaries — Moldova (Corporate, Other taxes) · as of 2026-06-24 |
| Nicaragua | 15% | Source: PWC Worldwide Tax Summaries — Nicaragua (Corporate, Other taxes) · as of 2026-01-12 |
| Difference | +5 pp | Moldova higher |
Between the two, Moldova's VAT rate (20%) tops Nicaragua's (15%) by 5pp. The 181-country average is 15%: Moldova sits above it, Nicaragua matches the world average.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Moldova | 12% | Source: PwC Worldwide Tax Summaries — Moldova (Individual, Taxes on personal income) · as of 2026-06-24 |
| Nicaragua | 15% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Nicaragua · as of 2025-10-01 |
| Difference | −3 pp | Nicaragua higher |
Between the two, Nicaragua's capital gains tax rate (15%) tops Moldova's (12%) by 3pp. The 175-country average is 10.3%: both sit above it. Moldova's figure is dated 2026-06-24 and Nicaragua's 2025-10-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Moldova | 0% | Source: PWC Worldwide Tax Summaries — Moldova (Individual, Other taxes) · as of 2026-06-24 |
| Nicaragua | 0% | Source: PWC Worldwide Tax Summaries — Nicaragua (Individual, Other taxes) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Moldova and Nicaragua both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.