Tax in Tuvalu
Last reviewed: · by TaxProsRated editorial
TL;DR
Tuvalu's Ministry of Finance administers limited tax framework with personal income tax progressive rates and corporate tax. Customs and consumption taxes are primary revenue mechanism alongside .tv domain licensing revenue.
Tax authority
Ministry of Finance under the Government of Tuvalu [SC1].
Filing framework
Limited filing requirements.
Residency
Residents are physically present 183+ days [SC2].
Personal income tax
Progressive bands.
Corporate tax
Limited corporate-tax framework.
Indirect tax
No VAT. Customs duties and consumption taxes apply [SC3].
Cryptoassets
No dedicated framework.
Treaties
Very limited DTT network. Pacific Islands Forum member.
Frequently asked
What is the Tuvalu tax framework?
Personal progressive; limited corporate framework. No VAT — customs duties and consumption taxes are primary indirect-tax mechanism. .tv domain licensing revenue is significant for state revenue.
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Browse credentialed pros serving Tuvalu — filter by specialty, language, and credential type.
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The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- Ministry of Finance (Tuvalu) · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Tuvalu as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.