Oceania & Pacific
Tuvalu tax rates 2026
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
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.