NZ · OceaniaTV · Oceania
New Zealand vs Tuvalu: tax rates compared
New Zealand's income tax rate is 9pp higher than Tuvalu's (39% vs 30%). The 200-country average is 28%: both sit above it. New Zealand'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 | NZ | TV | Difference |
|---|---|---|---|
| Income Tax | 39% | 30% | NZ +9 pp |
| VAT | 15% | 4% | NZ +11 pp |
| Capital Gains Tax | 0% | 0% | match |
| Crypto Tax | 39% | 0% | NZ +39 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| New Zealand | 39% | 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 | +9 pp | New Zealand higher |
VAT
| Country | Rate | Source |
|---|---|---|
| New Zealand | 15% | Source: PWC Worldwide Tax Summaries — New Zealand (Corporate, Other taxes) · as of 2026-07-06 |
| Tuvalu | 4% | Source: Consumption Tax Regulations, 2022 Revised Edition (CAP 26.02.1), Tuvalu · as of 2011-12-19 |
| Difference | +11 pp | New Zealand higher |
New Zealand's VAT rate is 11pp higher than Tuvalu's (15% vs 4%). The 181-country average is 15%: New Zealand matches the world average, Tuvalu sits below it. New Zealand's figure is dated 2026-07-06 and Tuvalu's 2011-12-19, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Individual, Income determination) · as of 2026-07-06 |
| 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 |
New Zealand'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. New Zealand's figure is dated 2026-07-06 and Tuvalu's 2022-12-31, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| New Zealand | 39% | Source: Inland Revenue (IRD) — "Crypto investors urged to get tax compliant" · as of 2026-04-20 |
| Tuvalu | 0% | Source: Tuvalu Income Tax Act (CAP. 26.16), 2022 Revised Edition — Tuvalu Legislation Online · as of 2022-12-31 |
| Difference | +39 pp | New Zealand higher |
New Zealand's crypto tax rate is 39pp higher than Tuvalu's (39% vs 0%). The 88-country average is 13%: New Zealand sits above it, Tuvalu sits below it. New Zealand's figure is dated 2026-04-20 and Tuvalu's 2022-12-31, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Net wealth/worth tax rates) · as of 2026-07-06 |
| 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 |
New Zealand'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.