Tuvalu VAT / Sales Tax
Detailed vat / sales tax rates and rules for Tuvalu in 2026.
VAT / Sales TaxAUD
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%
Registration Threshold
Not applicable — no VAT/GST
How Tuvalu VAT / Sales Tax compares
Tuvalu’s standard VAT / sales tax rate of 0% is the 182nd highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and Oceania’s regional average of 7.1%.
Tuvalu
0%
Oceania average
7.1%
Global average
13.7%
