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France vs Tuvalu: tax rates compared

France's income tax rate is 25.4pp higher than Tuvalu's (55.4% vs 30%). The 200-country average is 28%: both sit above it. France'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

0102030405060Income30%55.4%VAT4%20%Capital Gains0%31.4%Crypto0%30%Wealth Tax0%
five shared taxes, side by side
Tax FR TVDifference
Income Tax55.4%30%FR +25.4 pp
VAT20%4%FR +16 pp
Capital Gains Tax31.4%0%FR +31.4 pplargest gap
Crypto Tax30%0%FR +30 pp
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
France55.4%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+25.4 ppFrance higher

VAT

VAT, side by side
CountryRateSource
France20%Source: PWC Worldwide Tax Summaries — France (Corporate, Other taxes) · as of 2026-04-24
Tuvalu4%Source: Consumption Tax Regulations, 2022 Revised Edition (CAP 26.02.1), Tuvalu · as of 2011-12-19
Difference+16 ppFrance higher

France's VAT rate is 16pp higher than Tuvalu's (20% vs 4%). The 181-country average is 15%: France sits above it, Tuvalu sits below it. France's figure is dated 2026-04-24 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
France31.4%Source: PwC Worldwide Tax Summaries — France, Individual - Other taxes · as of 2025-01-01
Tuvalu0%Source: Tuvalu Income Tax Act (CAP. 26.16), 2022 Revised Edition — Tuvalu Legislation Online · as of 2022-12-31
Difference+31.4 ppFrance higher

France's capital gains tax rate is 31.4pp higher than Tuvalu's (31.4% vs 0%). The 175-country average is 10.3%: France sits above it, Tuvalu sits below it. France's figure is dated 2025-01-01 and Tuvalu's 2022-12-31, so the two rates come from different data vintages.

Crypto Tax

Crypto Tax, side by side
CountryRateSource
France30%Source: BOFiP-Impôts — RPPM, Cession d'actifs numériques à titre occasionnel, Modalités d'imposition (BOI-RPPM-PVBMC-30-30) · as of 2024-04-23
Tuvalu0%Source: Tuvalu Income Tax Act (CAP. 26.16), 2022 Revised Edition — Tuvalu Legislation Online · as of 2022-12-31
Difference+30 ppFrance higher

France's crypto tax rate is 30pp higher than Tuvalu's (30% vs 0%). The 88-country average is 13%: France sits above it, Tuvalu sits below it. France's figure is dated 2024-04-23 and Tuvalu's 2022-12-31, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
France0%Source: Service-Public.fr — Impôt sur la fortune immobilière (IFI) · as of 2025-01-01
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

France's wealth tax rate is identical to Tuvalu's — both sit at 0%. The 193-country average is 0.1%: both sit below it. France's figure is dated 2025-01-01 and Tuvalu's 2026-07-18, so the two rates come from different data vintages.

Not covered for both countries yet: Corporate Tax.