FJ · OceaniaTV · Oceania
Fiji vs Tuvalu: tax rates compared
Tuvalu's income tax rate is 10pp higher than Fiji's (30% vs 20%). The 200-country average is 28%: Fiji sits below it, Tuvalu sits above it. Fiji's figure is dated 2026-06-02 and Tuvalu's 2023-07-21, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | FJ | TV | Difference |
|---|---|---|---|
| Income Tax | 20% | 30% | TV +10 pplargest gap |
| VAT | 12.5% | 4% | FJ +8.5 pp |
| Capital Gains Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Fiji | 20% | Source: Fiji Revenue and Customs Service — Tax Rates and Codes · as of 2026-06-02 |
| 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 | −10 pp | Tuvalu higher |
VAT
| Country | Rate | Source |
|---|---|---|
| Fiji | 12.5% | Source: Fiji Revenue and Customs Service — VAT Guide · as of 2025-08-01 |
| Tuvalu | 4% | Source: Consumption Tax Regulations, 2022 Revised Edition (CAP 26.02.1), Tuvalu · as of 2011-12-19 |
| Difference | +8.5 pp | Fiji higher |
Fiji's VAT rate is 8.5pp higher than Tuvalu's (12.5% vs 4%). The 181-country average is 15%: both sit below it. Fiji's figure is dated 2025-08-01 and Tuvalu's 2011-12-19, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Fiji | 0% | Source: Fiji Revenue & Customs Service — Capital Gains Tax · as of 2025-08-13 |
| 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 |
Fiji'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. Fiji's figure is dated 2025-08-13 and Tuvalu's 2022-12-31, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Fiji | 0% | Source: Fiji Revenue and Customs Service — Taxation services · as of 2026-07-18 |
| Tuvalu | 0% | Source: Tuvalu Income Tax Act 1992 (principal direct-tax statute), via International Center for Not-for-Profit Law mirror · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Fiji'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, Crypto Tax.