TV · OceaniaGB · Europe
Tuvalu vs United Kingdom: tax rates compared
Between the two, United Kingdom's income tax rate (45%) tops Tuvalu's (30%) by 15pp. The 200-country average is 28%: both sit above it. Tuvalu's figure is dated 2023-07-21 and United Kingdom's 2025-01-01, 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 | TV | GB | Difference |
|---|---|---|---|
| Income Tax | 30% | 45% | GB +15 pp |
| VAT | 4% | 20% | GB +16 pp |
| Capital Gains Tax | 0% | 24% | GB +24 pplargest gap |
| Crypto Tax | 0% | 24% | GB +24 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| 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 |
| United Kingdom | 45% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −15 pp | United Kingdom higher |
VAT
| Country | Rate | Source |
|---|---|---|
| Tuvalu | 4% | Source: Consumption Tax Regulations, 2022 Revised Edition (CAP 26.02.1), Tuvalu · as of 2011-12-19 |
| United Kingdom | 20% | Source: PWC Worldwide Tax Summaries — United Kingdom (Corporate, Other taxes) · as of 2025-12-24 |
| Difference | −16 pp | United Kingdom higher |
Between the two, United Kingdom's VAT rate (20%) tops Tuvalu's (4%) by 16pp. The 181-country average is 15%: Tuvalu sits below it, United Kingdom sits above it. Tuvalu's figure is dated 2011-12-19 and United Kingdom's 2025-12-24, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Tuvalu | 0% | Source: Tuvalu Income Tax Act (CAP. 26.16), 2022 Revised Edition — Tuvalu Legislation Online · as of 2022-12-31 |
| United Kingdom | 24% | Source: GOV.UK (HMRC) — Capital Gains Tax: rates · as of 2024-10-30 |
| Difference | −24 pp | United Kingdom higher |
Between the two, United Kingdom's capital gains tax rate (24%) tops Tuvalu's (0%) by 24pp. The 175-country average is 10.3%: Tuvalu sits below it, United Kingdom sits above it. Tuvalu's figure is dated 2022-12-31 and United Kingdom's 2024-10-30, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Tuvalu | 0% | Source: Tuvalu Income Tax Act (CAP. 26.16), 2022 Revised Edition — Tuvalu Legislation Online · as of 2022-12-31 |
| United Kingdom | 24% | Source: GOV.UK (HMRC) — Check if you need to pay tax when you sell cryptoassets · as of 2025-05-29 |
| Difference | −24 pp | United Kingdom higher |
Between the two, United Kingdom's crypto tax rate (24%) tops Tuvalu's (0%) by 24pp. The 88-country average is 13%: Tuvalu sits below it, United Kingdom sits above it. Tuvalu's figure is dated 2022-12-31 and United Kingdom's 2025-05-29, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| 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 |
| United Kingdom | 0% | Source: PWC Worldwide Tax Summaries — United Kingdom (Individual, Other taxes) · as of 2025-12-24 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Tuvalu and United Kingdom both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Tuvalu's figure is dated 2026-07-18 and United Kingdom's 2025-12-24, so the two rates come from different data vintages.
Not covered for both countries yet: Corporate Tax.