KI · OceaniaTW · Asia

Kiribati vs Taiwan: tax rates compared

Between the two, Taiwan's income tax rate (40%) tops Kiribati's (30%) by 10pp. The 200-country average is 28%: both sit above it. Kiribati's figure is dated 2014-01-01 and Taiwan's 2026-01-12, 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

0102030405060Income30%40%Corporate20%35%VAT5%12.5%Wealth Tax0%
four shared taxes, side by side
Tax KI TWDifference
Income Tax30%40%TW +10 pp
Corporate Tax35%20%KI +15 pplargest gap
VAT12.5%5%KI +7.5 pp
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Kiribati30%Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Tax Obligation Pamphlet (January 2026) · as of 2014-01-01
Taiwan40%Source: PWC Worldwide Tax Summaries — Taiwan (Individual, Taxes on personal income) · as of 2026-01-12
Difference−10 ppTaiwan higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Kiribati35%Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Tax Obligation Pamphlet (January 2026) · as of 2001-01-01
Taiwan20%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+15 ppKiribati higher

Between the two, Kiribati's corporate tax rate (35%) tops Taiwan's (20%) by 15pp. The 201-country average is 22.6%: Kiribati sits above it, Taiwan sits below it. Kiribati's figure is dated 2001-01-01 and Taiwan's 2025-01-01, so the two rates come from different data vintages.

VAT

VAT, side by side
CountryRateSource
Kiribati12.5%Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Guidelines and Obligations of VAT Registered Businesses · as of 2024-05-31
Taiwan5%Source: PWC Worldwide Tax Summaries — Taiwan (Corporate, Other taxes) · as of 2026-01-12
Difference+7.5 ppKiribati higher

Between the two, Kiribati's VAT rate (12.5%) tops Taiwan's (5%) by 7.5pp. The 181-country average is 15%: both sit below it. Kiribati's figure is dated 2024-05-31 and Taiwan's 2026-01-12, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Kiribati0%Source: Kiribati Ministry of Finance and Economic Development — Taxation · as of 2026-07-18
Taiwan0%Source: PWC Worldwide Tax Summaries — Taiwan (Individual, Other taxes) · as of 2026-01-12
Difference0 ppdisplayed rates match

There's no gap here — Kiribati and Taiwan 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.