Tuvalu Tax Rates
Tuvalu is one of the world's smallest and most remote nations, using the Australian Dollar as its official currency alongside the Tuvaluan Dollar (which is pegged at par). The country has no personal income tax and no corporate income tax. Government revenue comes from fishing license fees (particularly from its .tv internet domain licensing), remittances, international aid, and import duties. Tuvalu's unique .tv domain licensing agreement has been a significant and innovative revenue source for this small Pacific Island state.
Top Income Tax Rate
0%
Corporate Tax Rate
0%
VAT / Sales Tax
0%
Capital Gains Tax
0%
Detailed Tax Information
Income Tax Brackets
Tuvalu does not impose personal income tax. There is no tax on wages, salaries, business income, or investment income for individuals. The government generates its revenue through non-tax sources including fishing licenses, .tv domain royalties, and international development assistance.
| Income Range | Tax Rate |
|---|---|
| A$0+ | 0% |
Corporate Tax
Tuvalu does not impose a corporate income tax. Businesses operating in Tuvalu are not subject to tax on their profits. Business license fees apply and vary depending on the type and scale of business activity. The country's very small economy (GDP under USD 70 million) means the formal business sector is extremely limited.
Standard Rate
0%
Capital Gains Tax
Tuvalu does not impose a capital gains tax. No tax applies to gains from the disposal of property, shares, or other capital assets.
Rate
0%
VAT / Sales Tax
Tuvalu does not have a VAT or GST system. Import duties apply to goods entering the country and represent a key source of government revenue. Excise duties apply to specific goods such as alcohol and tobacco. The government has considered fiscal reforms to broaden the tax base.
Standard Rate
0%
Cryptocurrency Tax
Tuvalu does not have specific cryptocurrency tax legislation. Given the absence of income and capital gains taxes, crypto transactions are not subject to direct taxation. The country has very limited digital infrastructure, and cryptocurrency activity is minimal.
Tax Treaties
Tuvalu does not have any double taxation agreements. The country's extremely small economy and the absence of income and corporate taxes make DTAs largely unnecessary. Tuvalu receives substantial development assistance from Australia, New Zealand, Japan, the EU, and international organizations.
Treaty Network
0
Double taxation agreements
Key Details
Relocate to Tuvalu
See how much you could save by moving here from your current country.
+$19K
Tax in United States
$24K
24.4% effective
Tax in Tuvalu
$5K
5% effective
You Save
79.5%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
