Tuvalu Corporate Income Tax
Detailed corporate income tax rates and rules for Tuvalu in 2026.
Corporate TaxAUD
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%
How Tuvalu Corporate Tax compares
Tuvalu’s corporate tax rate of 0% is the 196th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Oceania’s regional average of 16.8%.
Tuvalu
0%
Oceania average
16.8%
Global average
22.2%
