MD · EuropeRO · Europe
Moldova vs Romania: tax rates compared
Moldova has an income tax rate of 12%, 2pp above Romania's 10%. The 200-country average is 28%: both sit below it.
Verified data covers six of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | MD | RO | Difference |
|---|---|---|---|
| Income Tax | 12% | 10% | MD +2 pp |
| Corporate Tax | 12% | 16% | RO +4 pp |
| VAT | 20% | 21% | RO +1 pp |
| Capital Gains Tax | 12% | 3% | MD +9 pplargest gap |
| Crypto Tax | 12% | 16% | RO +4 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 |
| Romania | 10% | Source: PWC Worldwide Tax Summaries — Romania (Individual, Taxes on personal income) · as of 2026-03-30 |
| Difference | +2 pp | Moldova higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Moldova | 12% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Romania | 16% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −4 pp | Romania higher |
Romania has a corporate tax rate of 16%, 4pp above Moldova's 12%. The 201-country average is 22.6%: both sit below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Moldova | 20% | Source: PWC Worldwide Tax Summaries — Moldova (Corporate, Other taxes) · as of 2026-06-24 |
| Romania | 21% | Source: PWC Worldwide Tax Summaries — Romania (Corporate, Significant developments) · as of 2026-03-30 |
| Difference | −1 pp | Romania higher |
Romania has a VAT rate of 21%, 1pp above Moldova's 20%. The 181-country average is 15%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Moldova | 12% | Source: PwC Worldwide Tax Summaries — Moldova (Individual, Taxes on personal income) · as of 2026-06-24 |
| Romania | 3% | Source: PWC Worldwide Tax Summaries — Romania (Individual, Income determination) · as of 2026-03-30 |
| Difference | +9 pp | Moldova higher |
Moldova has a capital gains tax rate of 12%, 9pp above Romania's 3%. The 175-country average is 10.3%: Moldova sits above it, Romania sits below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Moldova | 12% | Source: State Tax Service of Moldova (Monitorul Fiscal FISC.md official clarification) — Q&A 29.2.1.21: tax regime for income from cryptocurrency disposal · as of 2022-05-26 |
| Romania | 16% | Source: Portal Legislativ (Monitorul Oficial) — Legea nr. 239/2025, amending the Fiscal Code · as of 2026-01-01 |
| Difference | −4 pp | Romania higher |
Romania has a crypto tax rate of 16%, 4pp above Moldova's 12%. The 88-country average is 13%: Moldova sits below it, Romania sits above it. Moldova's figure is dated 2022-05-26 and Romania's 2026-01-01, 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 |
| Romania | 0% | Source: PWC Worldwide Tax Summaries — Romania (Individual, Other taxes) · as of 2026-03-30 |
| Difference | 0 pp | displayed rates match |
Moldova and Romania share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.