NR · OceaniaTV · Oceania
Nauru vs Tuvalu: tax rates compared
Between the two, Tuvalu's income tax rate (30%) tops Nauru's (20%) by 10pp. The 200-country average is 28%: Nauru sits below it, Tuvalu sits above it.
Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | NR | TV | Difference |
|---|---|---|---|
| Income Tax | 20% | 30% | TV +10 pplargest gap |
| VAT | 0% | 4% | TV +4 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Nauru | 20% | Source: Nauru Revenue Office, Ministry of Finance — Tax Rates (1 July 2023 - 30 June 2024) · as of 2023-07-01 |
| 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 | −10 pp | Tuvalu higher |
VAT
| Country | Rate | Source |
|---|---|---|
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Tuvalu | 4% | Source: Consumption Tax Regulations, 2022 Revised Edition (CAP 26.02.1), Tuvalu · as of 2011-12-19 |
| Difference | −4 pp | Tuvalu higher |
Between the two, Tuvalu's VAT rate (4%) tops Nauru's (0%) by 4pp. The 181-country average is 15%: both sit below it. Nauru's figure is dated 2026-07-19 and Tuvalu's 2011-12-19, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-18 |
| 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 |
There's no gap here — Nauru and Tuvalu 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: Corporate Tax, Capital Gains Tax, Crypto Tax.