Tuvalu Personal Income Tax
Detailed personal income tax rates and rules for Tuvalu in 2026.
Income TaxAUD
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 (AUD) | Tax Rate |
|---|---|
| A$0+ | 0% |
Filing Deadline
Not applicable — no income tax
Residency Rule
Since there is no income tax, tax residency has no direct income tax implications. Immigration and residency are regulated by the Government of Tuvalu.
How Tuvalu Income Tax compares
Tuvalu’s top personal income tax rate of 0% is the 182nd highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Oceania’s regional average of 20.1%.
Tuvalu
0%
Oceania average
20.1%
Global average
27.7%
