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Slovakia vs Tuvalu: tax rates compared

Tuvalu's income tax rate is 5pp higher than Slovakia's (30% vs 25%). The 200-country average is 28%: Slovakia sits below it, Tuvalu sits above it. Slovakia'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

0102030405060Income25%30%VAT4%23%Capital Gains0%Crypto0%35%Wealth Tax0%
five shared taxes, side by side
Tax SK TVDifference
Income Tax25%30%TV +5 pp
VAT23%4%SK +19 pp
Capital Gains Tax0%0%match
Crypto Tax35%0%SK +35 pplargest gap
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Slovakia25%Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01
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−5 ppTuvalu higher

VAT

VAT, side by side
CountryRateSource
Slovakia23%Source: Finančná správa Slovenskej republiky — Sadzby dane (VAT rates) · as of 2025-01-01
Tuvalu4%Source: Consumption Tax Regulations, 2022 Revised Edition (CAP 26.02.1), Tuvalu · as of 2011-12-19
Difference+19 ppSlovakia higher

Slovakia's VAT rate is 19pp higher than Tuvalu's (23% vs 4%). The 181-country average is 15%: Slovakia sits above it, Tuvalu sits below it. Slovakia's figure is dated 2025-01-01 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
Slovakia0%Source: PWC Worldwide Tax Summaries — Slovak Republic (Individual, Income determination) · as of 2026-01-20
Tuvalu0%Source: Tuvalu Income Tax Act (CAP. 26.16), 2022 Revised Edition — Tuvalu Legislation Online · as of 2022-12-31
Difference0 ppdisplayed rates match

Slovakia'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. Slovakia's figure is dated 2026-01-20 and Tuvalu's 2022-12-31, so the two rates come from different data vintages.

Crypto Tax

Crypto Tax, side by side
CountryRateSource
Slovakia35%Source: Slov-Lex — Zákon č. 595/2003 Z. z. o dani z príjmov (znenie účinné od 1.1.2026), §2, §4, §8, §9 a §15 · as of 2026-01-01
Tuvalu0%Source: Tuvalu Income Tax Act (CAP. 26.16), 2022 Revised Edition — Tuvalu Legislation Online · as of 2022-12-31
Difference+35 ppSlovakia higher

Slovakia's crypto tax rate is 35pp higher than Tuvalu's (35% vs 0%). The 88-country average is 13%: Slovakia sits above it, Tuvalu sits below it. Slovakia's figure is dated 2026-01-01 and Tuvalu's 2022-12-31, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Slovakia0%Source: PWC Worldwide Tax Summaries — Slovak Republic (Individual, Other taxes) · as of 2026-01-20
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

Slovakia'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.