TV · OceaniaZM · Africa

Tuvalu vs Zambia: tax rates compared

Between the two, Zambia's income tax rate (37%) tops Tuvalu's (30%) by 7pp. The 200-country average is 28%: both sit above it. Tuvalu's figure is dated 2023-07-21 and Zambia's 2026-01-01, so the two rates come from different data vintages.

Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.

At a glance

0102030405060Income30%37%VAT4%16%Capital Gains0%Wealth Tax0%
four shared taxes, side by side
Tax TV ZMDifference
Income Tax30%37%ZM +7 pp
VAT4%16%ZM +12 pplargest gap
Capital Gains Tax0%0%match
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Tuvalu30%Source: Tuvalu Legislation (official government legislation portal) — Income Tax Act, CAP. 26.16 (2022 Revised Edition), Schedule 6 · as of 2023-07-21
Zambia37%Source: PWC Worldwide Tax Summaries — Zambia (Individual, Taxes on personal income) · as of 2026-01-01
Difference−7 ppZambia higher

VAT

VAT, side by side
CountryRateSource
Tuvalu4%Source: Consumption Tax Regulations, 2022 Revised Edition (CAP 26.02.1), Tuvalu · as of 2011-12-19
Zambia16%Source: PWC Worldwide Tax Summaries — Zambia (Corporate, Other taxes) · as of 2026-03-20
Difference−12 ppZambia higher

Between the two, Zambia's VAT rate (16%) tops Tuvalu's (4%) by 12pp. The 181-country average is 15%: Tuvalu sits below it, Zambia sits above it. Tuvalu's figure is dated 2011-12-19 and Zambia's 2026-03-20, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Tuvalu0%Source: Tuvalu Income Tax Act (CAP. 26.16), 2022 Revised Edition — Tuvalu Legislation Online · as of 2022-12-31
Zambia0%Source: PWC Worldwide Tax Summaries — Zambia (Individual, Income determination) · as of 2026-03-20
Difference0 ppdisplayed rates match

There's no gap here — Tuvalu and Zambia 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 Zambia's 2026-03-20, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Tuvalu0%Source: Tuvalu Income Tax Act 1992 (principal direct-tax statute), via International Center for Not-for-Profit Law mirror · as of 2026-07-18
Zambia0%Source: PWC Worldwide Tax Summaries — Zambia (Individual, Other taxes) · as of 2026-03-20
Difference0 ppdisplayed rates match

There's no gap here — Tuvalu and Zambia 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, Crypto Tax.