Oceania & Pacific
Tuvalu: tax at a glance
One of the smallest economies in the world, using the Australian dollar, with revenue drawn largely from fishing licences, a sovereign trust fund and the .tv domain.
Worldwide (residence-based)
Last verified Some figures indicative
The taxes
- Personal income (top)
- 30%Progressive bands rising to 30% on higher income.
- Corporate income
- 30%
- Capital gains
- Included in ordinary income.
- VAT / Consumption tax
- 7%
- Dividends (WHT)
- None
- Interest (WHT)
- None
- Royalties (WHT)
- None
- Social security (employee)
- 10%
- Social security (employer)
- 10%
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Land tax applies in limited form.
- Other
- The Australian dollar is legal tender. Fishing access fees, the Tuvalu Trust Fund and .tv domain licensing dominate public revenue.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.