TV · Oceania · AUD
Tuvalu
Tax rates
Income Tax
30%
Top rate, progressive scale
VAT
4%
Standard rate
Source: Consumption Tax Regulations, 2022 Revised Edition (CAP 26.02.1), Tuvalu · as of 2011-12-19Capital Gains Tax
0%
Source: Tuvalu Income Tax Act (CAP. 26.16), 2022 Revised Edition — Tuvalu Legislation Online · as of 2022-12-31Crypto Tax
0%
Source: Tuvalu Income Tax Act (CAP. 26.16), 2022 Revised Edition — Tuvalu Legislation Online · as of 2022-12-31Wealth Tax
0%
Not levied
No verified data yet for: Corporate Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2023 national income tax for Tuvalu using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| AUD 0 | 0% |
| AUD 10,000 | 15% |
| AUD 14,000 | 30% |
Tuvalu taxes resident individuals on a progressive scale under Schedule 6 of the Income Tax Act: 0% up to $10,000 of taxable income, 15% from there to $14,000, and a top rate of 30% above $14,000.
VAT
In practice
- Filing
Tuvalu's Consumption Tax Act requires registration once a person's taxable supplies reach, or are expected to reach, AUD 100,000 in a 12-month period. The Consumption Tax period is quarterly, with returns due within 30 days of the period's end.
Source: Consumption Tax Act (CAP 26.02, 2022 Revised Edition), Tuvalu · as of 2020-12-24- Exemptions
Tuvalu exempts medical, dental, nursing, and health services, education services, financial services, and the lease of land for residential purposes from Consumption Tax, while exports of goods and services and international transport are zero-rated.
Source: Consumption Tax Act (CAP 26.02, 2022 Revised Edition), Tuvalu · as of 2020-12-24
Capital Gains Tax
Tuvalu's Income Tax Act defines gross income to exclude amounts of a capital nature, and gains from the disposal of investment assets such as shares are not among the items the Act specifically brings back into gross income. Individual capital gains, including gains on securities, therefore fall outside Tuvalu's income tax.
Crypto Tax
Tuvalu's Income Tax Act defines "gross income" to exclude amounts of a capital nature, then separately lists specific items — such as dividends, interest, and proceeds of disposal of revenue assets — that are brought back into gross income regardless of their capital or revenue character. Gains on capital assets generally, including an individual's gain from selling cryptocurrency held as an investment rather than for resale as a trade, are not among those listed items and so fall outside gross income.
Wealth Tax
No net wealth tax is levied in Tuvalu. The Income Tax Act 1992 is Tuvalu's principal direct-tax act; its preamble states it is 'AN ACT TO IMPOSE A TAX ON TAXABLE INCOME,' and its definition of gross income explicitly excludes amounts of a capital nature — an income base, not a net-worth base, with no separate wealth-tax provision anywhere in the Act.