PT · EuropeTV · Oceania
Portugal vs Tuvalu: tax rates compared
Between the two, Portugal's income tax rate (53%) tops Tuvalu's (30%) by 23pp. The 200-country average is 28%: both sit above it. Portugal'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 | PT | TV | Difference |
|---|---|---|---|
| Income Tax | 53% | 30% | PT +23 pp |
| VAT | 23% | 4% | PT +19 pp |
| Capital Gains Tax | 28% | 0% | PT +28 pplargest gap |
| Crypto Tax | 28% | 0% | PT +28 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Portugal | 53% | 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 | +23 pp | Portugal higher |
VAT
| Country | Rate | Source |
|---|---|---|
| Portugal | 23% | Source: PWC Worldwide Tax Summaries — Portugal (Corporate, Other taxes) · as of 2026-07-24 |
| Tuvalu | 4% | Source: Consumption Tax Regulations, 2022 Revised Edition (CAP 26.02.1), Tuvalu · as of 2011-12-19 |
| Difference | +19 pp | Portugal higher |
Between the two, Portugal's VAT rate (23%) tops Tuvalu's (4%) by 19pp. The 181-country average is 15%: Portugal sits above it, Tuvalu sits below it. Portugal's figure is dated 2026-07-24 and Tuvalu's 2011-12-19, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Portugal | 28% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Income determination) · as of 2026-07-24 |
| Tuvalu | 0% | Source: Tuvalu Income Tax Act (CAP. 26.16), 2022 Revised Edition — Tuvalu Legislation Online · as of 2022-12-31 |
| Difference | +28 pp | Portugal higher |
Between the two, Portugal's capital gains tax rate (28%) tops Tuvalu's (0%) by 28pp. The 175-country average is 10.3%: Portugal sits above it, Tuvalu sits below it. Portugal's figure is dated 2026-07-24 and Tuvalu's 2022-12-31, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Portugal | 28% | Source: Autoridade Tributária e Aduaneira — Criptoativos: Conceito fiscal e tributação · as of 2026-06-25 |
| Tuvalu | 0% | Source: Tuvalu Income Tax Act (CAP. 26.16), 2022 Revised Edition — Tuvalu Legislation Online · as of 2022-12-31 |
| Difference | +28 pp | Portugal higher |
Between the two, Portugal's crypto tax rate (28%) tops Tuvalu's (0%) by 28pp. The 88-country average is 13%: Portugal sits above it, Tuvalu sits below it. Portugal's figure is dated 2026-06-25 and Tuvalu's 2022-12-31, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Portugal | 0% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Other taxes) · as of 2026-01-05 |
| 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 — Portugal 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.