ES · EuropeTV · Oceania
Spain vs Tuvalu: tax rates compared
Spain's income tax rate is 18.6pp higher than Tuvalu's (48.6% vs 30%). The 200-country average is 28%: both sit above it. Spain'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 | ES | TV | Difference |
|---|---|---|---|
| Income Tax | 48.6% | 30% | ES +18.6 pp |
| VAT | 21% | 4% | ES +17 pp |
| Capital Gains Tax | 30% | 0% | ES +30 pplargest gap |
| Crypto Tax | 30% | 0% | ES +30 pp |
| Wealth Tax | 3.5% | 0% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Spain | 48.6% | 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 | +18.6 pp | Spain higher |
VAT
| Country | Rate | Source |
|---|---|---|
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Tuvalu | 4% | Source: Consumption Tax Regulations, 2022 Revised Edition (CAP 26.02.1), Tuvalu · as of 2011-12-19 |
| Difference | +17 pp | Spain higher |
Spain's VAT rate is 17pp higher than Tuvalu's (21% vs 4%). The 181-country average is 15%: Spain sits above it, Tuvalu sits below it. Spain's figure is dated 2025-12-31 and Tuvalu's 2011-12-19, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Tuvalu | 0% | Source: Tuvalu Income Tax Act (CAP. 26.16), 2022 Revised Edition — Tuvalu Legislation Online · as of 2022-12-31 |
| Difference | +30 pp | Spain higher |
Spain's capital gains tax rate is 30pp higher than Tuvalu's (30% vs 0%). The 175-country average is 10.3%: Spain sits above it, Tuvalu sits below it. Spain's figure is dated 2025-12-31 and Tuvalu's 2022-12-31, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Spain | 30% | Source: Agencia Tributaria — Manual Práctico Renta 2025, Compra y venta de monedas virtuales: tributación en el IRPF del inversor · as of 2025-01-01 |
| Tuvalu | 0% | Source: Tuvalu Income Tax Act (CAP. 26.16), 2022 Revised Edition — Tuvalu Legislation Online · as of 2022-12-31 |
| Difference | +30 pp | Spain higher |
Spain's crypto tax rate is 30pp higher than Tuvalu's (30% vs 0%). The 88-country average is 13%: Spain sits above it, Tuvalu sits below it. Spain's figure is dated 2025-01-01 and Tuvalu's 2022-12-31, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Spain | 3.5% | Source: PWC Worldwide Tax Summaries — Spain (Individual, Other taxes) · as of 2025-12-31 |
| 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 | +3.5 pp | Spain higher |
Spain's wealth tax rate is 3.5pp higher than Tuvalu's (3.5% vs 0%). The 193-country average is 0.1%: Spain sits above it, Tuvalu sits below it. Spain's figure is dated 2025-12-31 and Tuvalu's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: Corporate Tax.