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Moldova vs China
Tax Rate Comparison

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

🇲🇩 Moldova
vs
🇨🇳 China
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
12%
12% flat; EU candidate alignment accelerating
No change
3–45%
Continued deduction reforms; threshold adjustments likely
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
8–20%
20% standard; EU VAT rules phasing in
No change
6–13%
13%/9%/6% structure maintained
No change

Corporate Tax Rate

Corporate Tax Rate
12%
12%; Pillar Two for large MNCs
No change
25%
Pillar Two implementation progressing
No change

Capital Gains Tax

Capital Gains Tax
12%
12% as income
No change
20%
National property tax reform bill still pending
No change

Social Security & Payroll

Social Security / Payroll
~37%
Social contribution harmonization with EU standards ongoing
No change
~36%
Gradual unification of social insurance base ongoing
No change
State, Regional & Local Taxes

🇲🇩 MoldovaRayon & Municipal Taxes

Moldova's 32 rayons (districts) and 5 municipalities (including Chișinău) 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.

🇨🇳 ChinaProvincial, Municipal & Surcharge Taxes

China's 34 provincial-level regions vary in social insurance rates (employer contributions: ~16–23% depending on province). Cities impose Urban Maintenance & Construction Tax (1–7% of VAT paid). Education surcharges add 3–5%. Local governments levy land use taxes by city tier. Free Trade Zones often have preferential 15% corporate rates.

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

Moldova vs China: Key Tax Differences (2026)

💰 Income Tax: 🇨🇳 China has a higher top income tax rate (12% vs 3–45%). 🇲🇩 Moldova is more favourable for high earners.

🛒 VAT/Sales Tax: Moldova has a higher consumption tax (8–20% vs 6–13%).

🏢 Corporate Tax: 🇲🇩 Moldova offers a lower corporate rate (12% vs 25%), which can influence business location decisions.

📈 Capital Gains: 🇲🇩 Moldova taxes investment gains at a lower rate (12% vs 20%), benefiting investors.

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All 🇲🇩 Moldova comparisons →All 🇨🇳 China comparisons →