Luxembourg or Tuvalu: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Level pegging: Luxembourg and Tuvalu weigh about the same on the taxpayer.

Tax Luxembourg Tuvalu Gap
Corporate income tax headline rate 23.87% 30% to 40% −16.1 points
Personal income tax top bracket 0% to 45.78% 30% to 40% +5.8 points
VAT standard rate 17% 5% +12.0 points
See the Luxembourg page See the Tuvalu page