EE · EuropeTV · Oceania

Estonia vs Tuvalu: tax rates compared

Tuvalu's income tax rate is 8pp higher than Estonia's (30% vs 22%). The 200-country average is 28%: Estonia sits below it, Tuvalu sits above it. Estonia's figure is dated 2025-01-01 and Tuvalu's 2023-07-21, so the two rates come from different data vintages.

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

0102030405060Income22%30%VAT4%24%Capital Gains0%22%Crypto0%22%Wealth Tax0%
five shared taxes, side by side
Tax EE TVDifference
Income Tax22%30%TV +8 pp
VAT24%4%EE +20 pp
Capital Gains Tax22%0%EE +22 pplargest gap
Crypto Tax22%0%EE +22 pp
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Estonia22%Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01
Tuvalu30%Source: Tuvalu Legislation (official government legislation portal) — Income Tax Act, CAP. 26.16 (2022 Revised Edition), Schedule 6 · as of 2023-07-21
Difference−8 ppTuvalu higher

VAT

VAT, side by side
CountryRateSource
Estonia24%Source: Estonian Tax and Customs Board (EMTA) — Value added tax · as of 2025-07-01
Tuvalu4%Source: Consumption Tax Regulations, 2022 Revised Edition (CAP 26.02.1), Tuvalu · as of 2011-12-19
Difference+20 ppEstonia higher

Estonia's VAT rate is 20pp higher than Tuvalu's (24% vs 4%). The 181-country average is 15%: Estonia sits above it, Tuvalu sits below it. Estonia's figure is dated 2025-07-01 and Tuvalu's 2011-12-19, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Estonia22%Source: PwC Worldwide Tax Summaries — Estonia, Individual - Taxes on personal income · as of 2026-05-29
Tuvalu0%Source: Tuvalu Income Tax Act (CAP. 26.16), 2022 Revised Edition — Tuvalu Legislation Online · as of 2022-12-31
Difference+22 ppEstonia higher

Estonia's capital gains tax rate is 22pp higher than Tuvalu's (22% vs 0%). The 175-country average is 10.3%: Estonia sits above it, Tuvalu sits below it. Estonia's figure is dated 2026-05-29 and Tuvalu's 2022-12-31, so the two rates come from different data vintages.

Crypto Tax

Crypto Tax, side by side
CountryRateSource
Estonia22%Source: Estonian Tax and Customs Board (EMTA) — Crypto-assets · as of 2026-02-15
Tuvalu0%Source: Tuvalu Income Tax Act (CAP. 26.16), 2022 Revised Edition — Tuvalu Legislation Online · as of 2022-12-31
Difference+22 ppEstonia higher

Estonia's crypto tax rate is 22pp higher than Tuvalu's (22% vs 0%). The 88-country average is 13%: Estonia sits above it, Tuvalu sits below it. Estonia's figure is dated 2026-02-15 and Tuvalu's 2022-12-31, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Estonia0%Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-05-29
Tuvalu0%Source: Tuvalu Income Tax Act 1992 (principal direct-tax statute), via International Center for Not-for-Profit Law mirror · as of 2026-07-18
Difference0 ppdisplayed rates match

Estonia's wealth tax rate is identical to Tuvalu's — both sit at 0%. The 193-country average is 0.1%: both sit below it.

Not covered for both countries yet: Corporate Tax.