TO · OceaniaTV · Oceania
Tonga vs Tuvalu: tax rates compared
Between the two, Tuvalu's income tax rate (30%) tops Tonga's (25%) by 5pp. The 200-country average is 28%: Tonga sits below it, Tuvalu sits above it. Tonga's figure is dated 2021-07-01 and Tuvalu's 2023-07-21, so the two rates come from different data vintages.
Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | TO | TV | Difference |
|---|---|---|---|
| Income Tax | 25% | 30% | TV +5 pp |
| VAT | 15% | 4% | TO +11 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Tonga | 25% | Source: Ministry of Revenue & Customs, Government of Tonga — Individual Employee · as of 2021-07-01 |
| 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 | −5 pp | Tuvalu higher |
VAT
| Country | Rate | Source |
|---|---|---|
| Tonga | 15% | Source: Consumption Tax Act (CAP 26.02, 2016 Revised Edition), Kingdom of Tonga · as of 2010-11-24 |
| Tuvalu | 4% | Source: Consumption Tax Regulations, 2022 Revised Edition (CAP 26.02.1), Tuvalu · as of 2011-12-19 |
| Difference | +11 pp | Tonga higher |
Between the two, Tonga's VAT rate (15%) tops Tuvalu's (4%) by 11pp. The 181-country average is 15%: Tonga matches the world average, Tuvalu sits below it. Tonga's figure is dated 2010-11-24 and Tuvalu's 2011-12-19, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Tonga | 0% | Source: Tonga Ministry of Revenue & Customs — Tax Legislations (official index) · as of 2026-07-18 |
| 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 — Tonga 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, Capital Gains Tax, Crypto Tax.