KI · OceaniaLU · Europe
Kiribati vs Luxembourg: tax rates compared
Between the two, Luxembourg's income tax rate (45.8%) tops Kiribati's (30%) by 15.8pp. The 200-country average is 28%: both sit above it. Kiribati's figure is dated 2014-01-01 and Luxembourg's 2025-01-01, 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 | KI | LU | Difference |
|---|---|---|---|
| Income Tax | 30% | 45.8% | LU +15.8 pplargest gap |
| Corporate Tax | 35% | 23.9% | KI +11.1 pp |
| VAT | 12.5% | 17% | LU +4.5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Kiribati | 30% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Tax Obligation Pamphlet (January 2026) · as of 2014-01-01 |
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −15.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Kiribati | 35% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Tax Obligation Pamphlet (January 2026) · as of 2001-01-01 |
| Luxembourg | 23.9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +11.1 pp | Kiribati higher |
Between the two, Kiribati's corporate tax rate (35%) tops Luxembourg's (23.9%) by 11.1pp. The 201-country average is 22.6%: both sit above it. Kiribati's figure is dated 2001-01-01 and Luxembourg's 2025-01-01, so the two rates come from different data vintages.
VAT
| Country | Rate | Source |
|---|---|---|
| Kiribati | 12.5% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Guidelines and Obligations of VAT Registered Businesses · as of 2024-05-31 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | −4.5 pp | Luxembourg higher |
Between the two, Luxembourg's VAT rate (17%) tops Kiribati's (12.5%) by 4.5pp. The 181-country average is 15%: Kiribati sits below it, Luxembourg sits above it. Kiribati's figure is dated 2024-05-31 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Kiribati | 0% | Source: Kiribati Ministry of Finance and Economic Development — Taxation · as of 2026-07-18 |
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Kiribati and Luxembourg 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: Capital Gains Tax, Crypto Tax.