LU · EuropeTV · Oceania
Luxembourg vs Tuvalu: tax rates compared
Luxembourg has an income tax rate of 45.8%, 15.8pp above Tuvalu's 30%. The 200-country average is 28%: both sit above it. Luxembourg'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
| Tax | LU | TV | Difference |
|---|---|---|---|
| Income Tax | 45.8% | 30% | LU +15.8 pplargest gap |
| VAT | 17% | 4% | LU +13 pp |
| Capital Gains Tax | 0% | 0% | match |
| Crypto Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Tuvalu | 30% | Source: Tuvalu Legislation (official government legislation portal) — Income Tax Act, CAP. 26.16 (2022 Revised Edition), Schedule 6 · as of 2023-07-21 |
| Difference | +15.8 pp | Luxembourg higher |
VAT
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Tuvalu | 4% | Source: Consumption Tax Regulations, 2022 Revised Edition (CAP 26.02.1), Tuvalu · as of 2011-12-19 |
| Difference | +13 pp | Luxembourg higher |
Luxembourg has a VAT rate of 17%, 13pp above Tuvalu's 4%. The 181-country average is 15%: Luxembourg sits above it, Tuvalu sits below it. Luxembourg's figure is dated 2026-01-13 and Tuvalu's 2011-12-19, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Tuvalu | 0% | Source: Tuvalu Income Tax Act (CAP. 26.16), 2022 Revised Edition — Tuvalu Legislation Online · as of 2022-12-31 |
| Difference | 0 pp | displayed rates match |
Luxembourg and Tuvalu share the same capital gains tax rate: 0%. The 175-country average is 10.3%: both sit below it. Luxembourg's figure is dated 2026-01-13 and Tuvalu's 2022-12-31, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: Luxembourg Direct Tax Administration (Administration des contributions directes) — Circular L.I.R. n° 14/5 – 99/3 – 99bis/3 (26 July 2018), "Monnaies virtuelles" · as of 2018-07-26 |
| Tuvalu | 0% | Source: Tuvalu Income Tax Act (CAP. 26.16), 2022 Revised Edition — Tuvalu Legislation Online · as of 2022-12-31 |
| Difference | 0 pp | displayed rates match |
Luxembourg and Tuvalu share the same crypto tax rate: 0%. The 88-country average is 13%: both sit below it. Luxembourg's figure is dated 2018-07-26 and Tuvalu's 2022-12-31, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Tuvalu | 0% | Source: Tuvalu Income Tax Act 1992 (principal direct-tax statute), via International Center for Not-for-Profit Law mirror · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Luxembourg and Tuvalu share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Corporate Tax.