IQ · AsiaTV · Oceania

Iraq vs Tuvalu: tax rates compared

Between the two, Tuvalu's income tax rate (30%) tops Iraq's (15%) by 15pp. The 200-country average is 28%: Iraq sits below it, Tuvalu sits above it. Iraq's figure is dated 2026-06-24 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

0102030405060Income15%30%VAT0%4%Capital Gains0%Wealth Tax0%
four shared taxes, side by side
Tax IQ TVDifference
Income Tax15%30%TV +15 pplargest gap
VAT0%4%TV +4 pp
Capital Gains Tax0%0%match
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Iraq15%Source: PWC Worldwide Tax Summaries — Iraq (Individual, Taxes on personal income) · as of 2026-06-24
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−15 ppTuvalu higher

VAT

VAT, side by side
CountryRateSource
Iraq0%Source: PWC Worldwide Tax Summaries — Iraq (Corporate, Other taxes) · as of 2026-06-24
Tuvalu4%Source: Consumption Tax Regulations, 2022 Revised Edition (CAP 26.02.1), Tuvalu · as of 2011-12-19
Difference−4 ppTuvalu higher

Between the two, Tuvalu's VAT rate (4%) tops Iraq's (0%) by 4pp. The 181-country average is 15%: both sit below it. Iraq's figure is dated 2026-06-24 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
Iraq0%Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Iraq · as of 2025-10-01
Tuvalu0%Source: Tuvalu Income Tax Act (CAP. 26.16), 2022 Revised Edition — Tuvalu Legislation Online · as of 2022-12-31
Difference0 ppdisplayed rates match

There's no gap here — Iraq and Tuvalu both post a capital gains tax rate of 0%. The 175-country average is 10.3%: both sit below it. Iraq's figure is dated 2025-10-01 and Tuvalu's 2022-12-31, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Iraq0%Source: PWC Worldwide Tax Summaries — Iraq (Individual, Other taxes) · as of 2026-06-24
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

There's no gap here — Iraq and Tuvalu both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.

Not covered for both countries yet: Corporate Tax, Crypto Tax.