Andorra vs Tuvalu: tax rates compared

Income Tax

Income Tax, side by side

Country	Rate	Source
Andorra	10%	Source: Consell General (Parliament of Andorra) — Llei 5/2023, del 19 de gener, de mesures per a la reforma de la imposició directa · as of 2023-01-19
Tuvalu	30%	Source: Tuvalu Legislation (official government legislation portal) — Income Tax Act, CAP. 26.16 (2022 Revised Edition), Schedule 6 · as of 2023-07-21
Difference	−20 pp	Tuvalu higher

VAT

VAT, side by side

Country	Rate	Source
Andorra	4.5%	Source: Butlletí Oficial del Principat d'Andorra (BOPA) — Llei 11/2012, de l'impost general indirecte (text refós) · as of 2014-07-30
Tuvalu	4%	Source: Consumption Tax Regulations, 2022 Revised Edition (CAP 26.02.1), Tuvalu · as of 2011-12-19
Difference	+0.5 pp	Andorra higher

Andorra's VAT rate is 0.5pp higher than Tuvalu's (4.5% vs 4%). The 181-country average is 15%: both sit below it. Andorra's figure is dated 2014-07-30 and Tuvalu's 2011-12-19, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side

Country	Rate	Source
Andorra	0%	Source: Consell General (Andorra) — Butlletí Oficial del Principat d'Andorra (BOPA), Llei 5/2023, del 19 de gener, amending the Personal Income Tax Law (Llei 5/2014), Article 5(k) · as of 2023-01-19
Tuvalu	0%	Source: Tuvalu Income Tax Act (CAP. 26.16), 2022 Revised Edition — Tuvalu Legislation Online · as of 2022-12-31
Difference	0 pp	displayed rates match

Andorra's capital gains tax rate is identical to Tuvalu's — both sit at 0%. The 175-country average is 10.3%: both sit below it. Andorra's figure is dated 2023-01-19 and Tuvalu's 2022-12-31, so the two rates come from different data vintages.