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Moldova vs Austria
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

๐Ÿ‡ฒ๐Ÿ‡ฉ Moldova
vs
๐Ÿ‡ฆ๐Ÿ‡น Austria
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
12%
12% flat; EU candidate alignment accelerating
No change
0โ€“55%
55% top bracket; bracket creep relief measures
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
8โ€“20%
20% standard; EU VAT rules phasing in
No change
10โ€“20%
Standard 20% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
12%
12%; Pillar Two for large MNCs
No change
21%
Reduction to 21% taking effect 2026 (from 23%)
โ–ผ -2.0pp vs 2025
Capital Gains Tax
Capital Gains Tax
12%
12% as income
No change
27.5%
KESt flat rate unchanged
No change
Social Security & Payroll
Social Security / Payroll
~37%
Social contribution harmonization with EU standards ongoing
No change
~41.5%
Contribution ceiling raised; health costs increasing
โ–ฒ +0.5pp vs 2025
State, Regional & Local Taxes

๐Ÿ‡ฒ๐Ÿ‡ฉ Moldova โ€” Rayon & Municipal Taxes

Moldova's 32 rayons (districts) and 5 municipalities (including Chiศ™inฤƒu) levy local taxes on property, parking, advertising, and commercial activities within national frameworks. The State Tax Service administers national taxes. Moldova signed an EU Association Agreement (DCFTA) and received EU candidate status in 2022; tax harmonization with EU standards is accelerating. Remittances (~15% of GDP) and agriculture are key economic pillars. The Transnistria breakaway region has its own separate tax system.

๐Ÿ‡ฆ๐Ÿ‡น Austria โ€” Municipal & Church Taxes

Austria's 9 Bundeslรคnder (states) do not set separate income tax rates โ€” this is federal. However, municipalities levy Kommunalsteuer (municipal payroll tax) at 3% on wages paid by employers, and a Dienstgeberabgabe (employer levy). Church tax (Kirchenbeitrag) is compulsory for registered Catholics at ~1% of income. Vienna and other large cities have additional levies. Property tax (Grundsteuer) rates are set by municipalities within federal parameters.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Moldova vs Austria: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ฆ๐Ÿ‡น Austria has a higher top income tax rate (12% vs 0โ€“55%). ๐Ÿ‡ฒ๐Ÿ‡ฉ Moldova is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Both countries have comparable consumption tax rates (8โ€“20% vs 10โ€“20%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฒ๐Ÿ‡ฉ Moldova offers a lower corporate rate (12% vs 21%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ฒ๐Ÿ‡ฉ Moldova taxes investment gains at a lower rate (12% vs 27.5%), benefiting investors.

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