TV · OceaniaVU · Oceania
Tuvalu vs Vanuatu: tax rates compared
Between the two, Tuvalu's income tax rate (30%) tops Vanuatu's (0%) by 30pp. The 200-country average is 28%: Tuvalu sits above it, Vanuatu sits below it. Tuvalu's figure is dated 2023-07-21 and Vanuatu's 2026-07-20, 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 | VU | Difference |
|---|---|---|---|
| Income Tax | 30% | 0% | TV +30 pplargest gap |
| VAT | 4% | 15% | VU +11 pp |
| Capital Gains Tax | 0% | 0% | match |
| Crypto Tax | 0% | 0% | match |
| 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 |
| Vanuatu | 0% | Source: Vanuatu Department of Customs and Inland Revenue — Information for Rent House Owners (Rent Tax) · as of 2026-07-20 |
| Difference | +30 pp | Tuvalu higher |
VAT
| Country | Rate | Source |
|---|---|---|
| Tuvalu | 4% | Source: Consumption Tax Regulations, 2022 Revised Edition (CAP 26.02.1), Tuvalu · as of 2011-12-19 |
| Vanuatu | 15% | Source: Department of Customs and Inland Revenue, Vanuatu — VAT Rate Change Notice to Retailers · as of 2018-01-01 |
| Difference | −11 pp | Vanuatu higher |
Between the two, Vanuatu's VAT rate (15%) tops Tuvalu's (4%) by 11pp. The 181-country average is 15%: Tuvalu sits below it, Vanuatu matches the world average. Tuvalu's figure is dated 2011-12-19 and Vanuatu's 2018-01-01, 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 |
| Vanuatu | 0% | Source: Vanuatu Department of Customs and Inland Revenue — Rent Tax · as of 2026-07-20 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Tuvalu and Vanuatu both post a capital gains tax rate of 0%. The 175-country average is 10.3%: both sit below it. Tuvalu's figure is dated 2022-12-31 and Vanuatu's 2026-07-20, 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 |
| Vanuatu | 0% | Source: Vanuatu Department of Customs and Inland Revenue — Rent Tax · as of 2026-07-20 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Tuvalu and Vanuatu both post a crypto tax rate of 0%. The 88-country average is 13%: both sit below it. Tuvalu's figure is dated 2022-12-31 and Vanuatu's 2026-07-20, 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 |
| Vanuatu | 0% | Source: Vanuatu Department of Customs and Inland Revenue (official site) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Tuvalu and Vanuatu 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.