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Namibia vs Tuvalu: tax rates compared

Namibia's income tax rate is 7pp higher than Tuvalu's (37% vs 30%). The 200-country average is 28%: both sit above it. Namibia's figure is dated 2025-03-01 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

0102030405060Income30%37%VAT4%15%Capital Gains0%Wealth Tax0%
four shared taxes, side by side
Tax NA TVDifference
Income Tax37%30%NA +7 pp
VAT15%4%NA +11 pplargest gap
Capital Gains Tax0%0%match
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Namibia37%Source: PWC Worldwide Tax Summaries — Namibia, Republic of (Individual, Taxes on personal income) · as of 2025-03-01
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+7 ppNamibia higher

VAT

VAT, side by side
CountryRateSource
Namibia15%Source: PWC Worldwide Tax Summaries — Namibia, Republic of (Corporate, Other taxes) · as of 2026-07-16
Tuvalu4%Source: Consumption Tax Regulations, 2022 Revised Edition (CAP 26.02.1), Tuvalu · as of 2011-12-19
Difference+11 ppNamibia higher

Namibia's VAT rate is 11pp higher than Tuvalu's (15% vs 4%). The 181-country average is 15%: Namibia matches the world average, Tuvalu sits below it. Namibia's figure is dated 2026-07-16 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
Namibia0%Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Namibia · 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

Namibia's capital gains tax rate is identical to Tuvalu's — both sit at 0%. The 175-country average is 10.3%: both sit below it. Namibia'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
Namibia0%Source: PWC Worldwide Tax Summaries — Namibia, Republic of (Individual, Other taxes) · as of 2026-07-16
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

Namibia's wealth tax rate is identical to Tuvalu's — both sit at 0%. The 193-country average is 0.1%: both sit below it.

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