Tax Map · Relocation rankings

Tax residency in Tuvalu

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

• more than 183 days physically present in Tuvalu in a calendar year

Tuvalu does not appear to have a dedicated investment, citizenship-by-investment, or remote-worker visa; a foreigner’s realistic path to living there is usually a standard visitor permit, then a Tuvalu-issued residence or work arrangement tied to employment or another specific approved basis.

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.

“In Tuvalu, an individual is regarded as a resident for income tax purposes if they are physically present in Tuvalu for more than 183 days in a calendar year.” — Ministry of Finance and Economic Development, Tuvalu (Income Tax Act)

Estimate — confirm against the linked sources. See methodology.