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Tuvalu

Polynesia AUD

TV · TUV · #191 · 3 cities

Nomad score 33/100 Compare
Top income tax 30.0% Territorial system
Corporate tax 30.0%
VAT/GST None standard rate
Tax residency 183 days 2 tax treaties

Tuvalu tax profile

Data year: 2026

Tax system
Territorial Residents and non-residents are taxed only on gross income from a source within Tuvalu (Income Tax Act, section 8). Residency affects rates and rebates but does not extend liability to foreign-source income. The currency is the Australian dollar. Individuals pay progressive income tax on taxable income (Schedule 6). Resident companies generally pay 30% on taxable income; a 40% rate applies under Schedule 6 paragraph 1(j) (statutory label and adviser practice treat this as the non-resident company rate). Presumptive tax (quarterly fixed amounts for micro-businesses) and employer PAYE apply alongside annual assessments. There is no VAT or GST; customs duties and excise apply at the border. Mandatory Tuvalu National Provident Fund contributions are 13% of gross wages from employees and 10% from employers.
Top PIT rate
30.0%
Corporate tax rate
30.0%
VAT/GST
No VAT/GST
Capital gains tax
Rate not recorded
Social security (employee)
13.0%
Social security (employer)
10.0%
Dividend withholding
15.0%
Interest withholding
15.0%
Royalty withholding
15.0%
Treaty count
2
Tax authority: Tuvalu Revenue & Customs Service Website

Income tax brackets

Corporate
Corporate brackets
Bracket min Bracket max Rate USD equivalent
AUD 0 and above 30.0% $0 +
Personal income
Personal income brackets
Bracket min Bracket max Rate USD equivalent
AUD 0 AUD 10,000 0.0% $0 – $6,500
AUD 10,000 AUD 14,000 15.0% $6,500 – $9,100
AUD 14,000 and above 30.0% $9,100 +
Local currency: AUD

Special regimes (1)

Special regimes
NameTypeRate/amountDurationStatus
International Companies Act income tax exemption Companies incorporated under the International Companies Act and certain payment... Exemption No rate or amount recorded Duration not recorded Active

Tax flags

Territorial Exemption

Tax residency

Days threshold
183 days
Residency rules
An individual is resident with a permanent place of abode in Tuvalu, or when personally present in Tuvalu for more than 183 days in any 12-month period (from the first day of presence until cessation under the statutory exit tests). Any part of a day counts. Companies incorporated or controlled in Tuvalu, or with centre of management in Tuvalu, are resident companies. Short-term Crown or statutory corporation assignees may be deemed non-resident when conditions in the definition are met.
Exit tax
No
CFC rules
No

Filing information

Fiscal year
01-01 – 12-31
Filing deadline
February 28
Annual income tax returns are due within two months after the end of the income year (section 40(6)), typically 28 February for a calendar-year taxpayer unless the Secretary approves a substituted reporting date. Residual income tax not covered by withholding or provisional payments is due by the last day of the fourth month after the year end (section 55(1)), typically 30 April for a calendar year. Extensions may be granted on application (section 43). Employers withhold PAYE using Schedule 5 and the 2021 regulations.

Sources

Change history

    • Brackets updated

    Full refresh from Income Tax Act, 2021 regulations, TRCS, TNPF, International Companies Act — territorial system, brackets, WHT, TNPF, authority, filing, treaty_count 2, international-company regime (https://tuvalu-legislation.tv/cms/images/LEGISLATION/PRINCIPAL/1992/1992-0005/1992-0005_2.pdf) Source

    • Brackets updated

    Full refresh from Income Tax Act, 2021 regulations, TRCS, TNPF, International Companies Act — territorial system, brackets, WHT, TNPF, authority, filing, treaty_count 2, international-company regime (https://tuvalu-legislation.tv/cms/images/LEGISLATION/PRINCIPAL/1992/1992-0005/1992-0005_2.pdf) Source

    • Brackets updated

    Full refresh from Income Tax Act, 2021 regulations, TRCS, TNPF, International Companies Act — territorial system, brackets, WHT, TNPF, authority, filing, treaty_count 2, international-company regime (https://tuvalu-legislation.tv/cms/images/LEGISLATION/PRINCIPAL/1992/1992-0005/1992-0005_2.pdf) Source

    • Brackets updated

    Full refresh from Income Tax Act, 2021 regulations, TRCS, TNPF, International Companies Act — territorial system, brackets, WHT, TNPF, authority, filing, treaty_count 2, international-company regime (https://tuvalu-legislation.tv/cms/images/LEGISLATION/PRINCIPAL/1992/1992-0005/1992-0005_2.pdf) Source

    • Brackets updated

    Full refresh from Income Tax Act, 2021 regulations, TRCS, TNPF, International Companies Act — territorial system, brackets, WHT, TNPF, authority, filing, treaty_count 2, international-company regime (https://tuvalu-legislation.tv/cms/images/LEGISLATION/PRINCIPAL/1992/1992-0005/1992-0005_2.pdf) Source

    • Brackets updated

    Full refresh from Income Tax Act, 2021 regulations, TRCS, TNPF, International Companies Act — territorial system, brackets, WHT, TNPF, authority, filing, treaty_count 2, international-company regime (https://tuvalu-legislation.tv/cms/images/LEGISLATION/PRINCIPAL/1992/1992-0005/1992-0005_2.pdf) Source

    • Brackets updated

    Full refresh from Income Tax Act, 2021 regulations, TRCS, TNPF, International Companies Act — territorial system, brackets, WHT, TNPF, authority, filing, treaty_count 2, international-company regime (https://tuvalu-legislation.tv/cms/images/LEGISLATION/PRINCIPAL/1992/1992-0005/1992-0005_2.pdf) Source

    • Brackets updated

    Full refresh from Income Tax Act, 2021 regulations, TRCS, TNPF, International Companies Act — territorial system, brackets, WHT, TNPF, authority, filing, treaty_count 2, international-company regime (https://tuvalu-legislation.tv/cms/images/LEGISLATION/PRINCIPAL/1992/1992-0005/1992-0005_2.pdf) Source

    • Brackets updated

    Full refresh from Income Tax Act, 2021 regulations, TRCS, TNPF, International Companies Act — territorial system, brackets, WHT, TNPF, authority, filing, treaty_count 2, international-company regime (https://tuvalu-legislation.tv/cms/images/LEGISLATION/PRINCIPAL/1992/1992-0005/1992-0005_2.pdf) Source

    • Brackets updated

    Full refresh from Income Tax Act, 2021 regulations, TRCS, TNPF, International Companies Act — territorial system, brackets, WHT, TNPF, authority, filing, treaty_count 2, international-company regime (https://tuvalu-legislation.tv/cms/images/LEGISLATION/PRINCIPAL/1992/1992-0005/1992-0005_2.pdf) Source

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