Asia-Pacific · Tax guide
Tuvalu
Tuvalu taxes company profits at 30% and charges Consumption Tax at 7%. Taxes are administered by the Inland Revenue Department.
At a glance
- Corporate income tax
- 30%
- Consumption Tax
- 7%
- Withholding on payments abroad
- 15%
Resident companies
Standard rate
Before treaty relief
Corporate income tax
Companies pay 30%. The annual return is filed after the year-end. The Australian dollar is the official currency.
Consumption Tax
Consumption tax is 7%. Returns are filed monthly.
Payments abroad
Payments to non-residents carry 15% withholding unless a treaty lowers it.
Key dates
- MonthlyConsumption tax return
- After the year-endAnnual income tax return
Figures and sources
3 figures- Corporate income tax rate30%Under professional review
- Consumption tax rate7%Under professional review
- Withholding on payments to non-residents15%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Tuvalu based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Tuvalu (a tax adviser in Tuvalu) before making compliance decisions.