Tuvalu
Polynesia · TV · 1 treaties
What is Tuvalu's tax system?
Tuvalu operates a territorial tax system. The top personal income tax rate is 30%, and the corporate tax rate is 30%.
Tax profile
| Corporate income tax | 30% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | n/a |
| Personal income (top rate) | 30% |
| Capital gains | n/a |
| Tax system | Territorial |
| Residency threshold | — |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What is the top personal income tax rate in Tuvalu?
- The top personal income tax rate in Tuvalu is 30%.
- What is the corporate tax rate in Tuvalu?
- The corporate tax rate in Tuvalu is 30%.
- Is there a withholding tax on dividends in Tuvalu?
- There is no dividend withholding tax in Tuvalu; the rate is 0%.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- more than 183 days physically present in Tuvalu in a calendar year
Tax residence is based on a simple 183‑day physical‑presence test, so an individual generally ceases to be tax resident by leaving Tuvalu and remaining under the day‑count in subsequent years.
Source: Ministry of Finance and Economic Development, Tuvalu (Income Tax Act)
Tax treaty network (1)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| United Kingdom | — | — | — |