TV · OceaniaVN · Asia
Tuvalu vs Vietnam: tax rates compared
Vietnam's income tax rate is 5pp higher than Tuvalu's (35% vs 30%). The 200-country average is 28%: both sit above it. Tuvalu's figure is dated 2023-07-21 and Vietnam's 2026-03-09, 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 | VN | Difference |
|---|---|---|---|
| Income Tax | 30% | 35% | VN +5 pp |
| VAT | 4% | 10% | VN +6 pplargest gap |
| Capital Gains Tax | 0% | 0.1% | VN +0.1 pp |
| Crypto Tax | 0% | 0.1% | VN +0.1 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 |
| Vietnam | 35% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Taxes on personal income) · as of 2026-03-09 |
| Difference | −5 pp | Vietnam higher |
VAT
| Country | Rate | Source |
|---|---|---|
| Tuvalu | 4% | Source: Consumption Tax Regulations, 2022 Revised Edition (CAP 26.02.1), Tuvalu · as of 2011-12-19 |
| Vietnam | 10% | Source: PWC Worldwide Tax Summaries — Vietnam (Corporate, Other taxes) · as of 2026-03-09 |
| Difference | −6 pp | Vietnam higher |
Vietnam's VAT rate is 6pp higher than Tuvalu's (10% vs 4%). The 181-country average is 15%: both sit below it. Tuvalu's figure is dated 2011-12-19 and Vietnam's 2026-03-09, 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 |
| Vietnam | 0.1% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Taxes on personal income) · as of 2026-03-09 |
| Difference | −0.1 pp | Vietnam higher |
Vietnam's capital gains tax rate is 0.1pp higher than Tuvalu's (0.1% vs 0%). The 175-country average is 10.3%: both sit below it. Tuvalu's figure is dated 2022-12-31 and Vietnam's 2026-03-09, 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 |
| Vietnam | 0.1% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Vietnam · as of 2025-10-01 |
| Difference | −0.1 pp | Vietnam higher |
Vietnam's crypto tax rate is 0.1pp higher than Tuvalu's (0.1% vs 0%). The 88-country average is 13%: both sit below it. Tuvalu's figure is dated 2022-12-31 and Vietnam's 2025-10-01, 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 |
| Vietnam | 0% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Other taxes) · as of 2026-03-09 |
| Difference | 0 pp | displayed rates match |
Tuvalu's wealth tax rate is identical to Vietnam's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Corporate Tax.