Tuvalu

Last update: 2026-06-18
TV AUD$ English
Pros
Minimal state presence in daily life and low regulatory burden for small enterprises.
High personal safety and social cohesion within a peaceful, self-governing community.
Potential for sovereign digital innovation through unique national assets and minimal bureaucracy.
Cons
Severe geographic isolation creating logistical barriers and high dependency on expensive imports.
Underdeveloped physical and digital infrastructure limiting scalability for modern business ventures.
Existential environmental risks and limited land availability restricting long-term capital investment.
Personal income
NONE
Corporate
NONE
Capital gains
NONE
VAT (standard)
NONE
i 2.2 VERY LOW TAX
i 2 CRYPTO HAVEN
i 2 PRIVACY GRADE
i 0.9 EASY CITIZENSHIP
i 0.5 HOLDING
i 0.5 DIVIDEND PIPELINE
VERYLOW TAX 2.2/10 HOLDING 0.5/10 DIVIDENDPIPELINE 0.5/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 2/10 EASYCITIZENSHIP 0.9/10
01/08

Will Tuvalu tax what you earn?

income tax tax residency territorial system

NO. Tuvalu doesn't tax personal income, and doesn't reach for you when you settle. No withholding, no return, no centre-of-vital-interests test waiting to trip. Salary is a non-event here, both in the rate and in the paperwork.

Personal income taxi
NONE
no personal income tax framework
Income simulatori
N/A
no income tax framework — nothing to simulate
Tax residence testi
N/A
no formal tax residency test · matters mainly for citizenship / immigration tracks
02/08

Will Tuvalu tax what you own?

capital gains wealth tax inheritance dividends interest

NO. Tuvalu doesn't tax what you hold. No capital gains, no annual wealth assessment, no inheritance regime. The value sitting in your portfolio compounds untouched, and leaves it the same way it arrived.

Capital gainsi
NONE
no capital gains regime
Dividend taxi
NONE
no dividend tax
Interest incomei
NONE
no interest income tax
Wealth taxi
NONE
no annual wealth tax · no real-estate wealth tax · no net-worth assessment
Crypto · tax regimei
Regime
UNREGULATED
Fallback rate
30%
Tuvalu has no specific cryptocurrency tax legislation. The Inland Revenue Department applies general income tax rules under the Income Tax Act 1992. Personal income is taxed progressively at 0% (up to AUD 10,000), 15% (AUD 10,001–14,000), and 30% (above AUD 14,000). While there is no separate Capital Gains Tax, gains from crypto may be classified as assessable income if deemed to be from a profit-making undertaking or business activity. Swaps are generally treated as disposals under standard income principles.
Crypto-to-cryptoi
TAXABLE
each swap counts as a disposal — gains realised at every trade
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
NONE
no estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
03/08

Is it easy to run a company in Tuvalu?

corporate tax criminal liability public registry VAT IP box

YES. Tuvalu has no corporate income tax and no criminal liability for misuse of corporate assets: fiscally and legally weightless. The catch: corporate registries are public, so your name as shareholder shows up in a search portal. The state doesn't tax you and doesn't prosecute you; it just exposes you.

Corporate taxi
NONE
no corporate income tax framework
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
NO CRIMINAL LIABILITY
Civil Matter / Breach of Fiduciary Duty
Tuvalu follows English common law principles where a sole shareholder-director of a solvent company is generally not subject to criminal prosecution for the personal use of corporate assets. Because the individual is the 'directing mind and will' of the company, their consent is attributed to the entity, negating the 'dishonesty' required for criminal theft or conversion under the Penal Code (Cap 10.20). Such actions are instead addressed through civil remedies for breach of statutory duties under the Companies Act (Cap 40.08, Section 65) or as tax-related distributions.
Shareholders privacyi
PUBLIC
Tuvalu Business Registry
Directors privacyi
PUBLIC
Tuvalu Business Registry
Incorporation costi
Private Limited Company
Proprietary Company
Government Business Registration Fee USD 69
Initial Operational Business License (BOL) USD 69
Name Reservation and Administrative Filing Fees USD 69
Professional Incorporation and Legal Service Fees USD 1,734
Total USD 1,942
VAT standard ratei
NONE
no general VAT · no consumption tax framework
04/08

Is Tuvalu good for your holding company?

treaty network participation exemption withholding

NO. Tuvalu doesn't carry a treaty network, which makes it unsuitable as a holding jurisdiction. Any dividend flowing in or out faces full statutory withholding, and no domestic participation exemption can compensate for missing relief on the source side.

Territorial systemi
Individuals
WORLDWIDE
Corporates
WORLDWIDE
Individuals: worldwide income taxation regardless of source. Corporates: worldwide.
Participation exemptioni
NONE
no dividend participation exemption regime
CFC rulesi
NONE
no controlled foreign corporation regime · foreign-source corporate income out of scope
WHT · dividendsi
no withholding on outbound dividends
WHT · interest
no withholding on outbound interest
WHT · royalties
no withholding on outbound royalties
Tax-haven WHT
no punitive rate on record
Treaties signedi
0
active
Treaties pending
in negotiation
Tax treaty networki
origin · TV 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with TV.
Country Status Dividends Interest Royalties
// no treaties match
05/08

What does it cost to come and go from Tuvalu?

exit tax territorial system dual citizenship

SOME. Tuvalu taxes worldwide income while you're resident, but there's no exit tax on the way out. The cost of leaving is mostly paperwork: unrealised gains follow you to the next jurisdiction untouched.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
ALLOWED
naturalised citizens may keep their existing nationality
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will Tuvalu protect your privacy?

info exchange corporate registries

YES. Tuvalu has signed few exchange frameworks, so foreign tax authorities won't routinely see what you do here. But corporate registries are public: ownership and directorships are queryable by anyone with a browser. Privacy from abroad, transparency at home.

Multilateral reporting frameworks 0/10 active
CRS
CARF
FATCA
MLI
BEPS
MAAC
GLOBAL FORUM
EOIR
CRYPTO-CARF
CRYPTO TRAVEL RULE
07/08

Is Tuvalu itself a liability?

blacklists FATF standing

SOMEWHAT. Tuvalu is flagged by one or two national tax authorities and sits outside FATF membership. Selective friction: anti-abuse rules trigger on transactions in specific corridors, and counterparties tend to ask more questions.

Blacklist exposure Listed by 1 authority
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in Tuvalu?

press freedom crypto CBDC EU

Not enough data to assess civil liberties and financial freedom in Tuvalu.

Press freedom · RSF indexi
Central bank digital currencyi
NONE
no announced CBDC program · no pilot · no retail or wholesale prototype on record
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Tuvalu. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.