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Republic of the Congo vs Tuvalu: tax rates compared

Republic of the Congo has an income tax rate of 40%, 10pp above Tuvalu's 30%. The 200-country average is 28%: both sit above it. Republic of the Congo's figure is dated 2025-12-10 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%40%VAT4%18.9%Capital Gains0%40%Wealth Tax0%
four shared taxes, side by side
Tax CG TVDifference
Income Tax40%30%CG +10 pp
VAT18.9%4%CG +14.9 pp
Capital Gains Tax40%0%CG +40 pplargest gap
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Republic of the Congo40%Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10
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+10 ppRepublic of the Congo higher

VAT

VAT, side by side
CountryRateSource
Republic of the Congo18.9%Source: PWC Worldwide Tax Summaries — Congo, Republic of (Corporate, Other taxes) · as of 2025-12-10
Tuvalu4%Source: Consumption Tax Regulations, 2022 Revised Edition (CAP 26.02.1), Tuvalu · as of 2011-12-19
Difference+14.9 ppRepublic of the Congo higher

Republic of the Congo has a VAT rate of 18.9%, 14.9pp above Tuvalu's 4%. The 181-country average is 15%: Republic of the Congo sits above it, Tuvalu sits below it. Republic of the Congo's figure is dated 2025-12-10 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
Republic of the Congo40%Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10
Tuvalu0%Source: Tuvalu Income Tax Act (CAP. 26.16), 2022 Revised Edition — Tuvalu Legislation Online · as of 2022-12-31
Difference+40 ppRepublic of the Congo higher

Republic of the Congo has a capital gains tax rate of 40%, 40pp above Tuvalu's 0%. The 175-country average is 10.3%: Republic of the Congo sits above it, Tuvalu sits below it. Republic of the Congo's figure is dated 2025-12-10 and Tuvalu's 2022-12-31, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Republic of the Congo0%Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2025-12-10
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

Republic of the Congo and Tuvalu share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Republic of the Congo's figure is dated 2025-12-10 and Tuvalu's 2026-07-18, so the two rates come from different data vintages.

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