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Kiribati vs Nepal: tax rates compared
Kiribati's income tax rate is identical to Nepal's — both sit at 30%. The 200-country average is 28%: both sit above it. Kiribati's figure is dated 2014-01-01 and Nepal's 2026-01-02, 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 | NP | Difference |
|---|---|---|---|
| Income Tax | 30% | 30% | match |
| Corporate Tax | 35% | 25% | KI +10 pplargest gap |
| VAT | 12.5% | 13% | NP +0.5 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 |
| Nepal | 30% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Schedule 1 (clause 1) · as of 2026-01-02 |
| Difference | 0 pp | displayed rates match |
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 |
| Nepal | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +10 pp | Kiribati higher |
Kiribati's corporate tax rate is 10pp higher than Nepal's (35% vs 25%). The 201-country average is 22.6%: both sit above it. Kiribati's figure is dated 2001-01-01 and Nepal'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 |
| Nepal | 13% | Source: Value Added Tax Act, 2052 (1995), as amended — Inland Revenue Department, Nepal · as of 2005-01-01 |
| Difference | −0.5 pp | Nepal higher |
Nepal's VAT rate is 0.5pp higher than Kiribati's (13% vs 12.5%). The 181-country average is 15%: both sit below it. Kiribati's figure is dated 2024-05-31 and Nepal's 2005-01-01, 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 |
| Nepal | 0% | Source: Inland Revenue Department, Nepal — official site (list of administered tax laws) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Kiribati's wealth tax rate is identical to Nepal's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.