Preparing this country profile
This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Preparing this country profile
This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Preparing this country profile
This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Oceania (incl. Pacific Islands)
Lucky Nomads World Index
59.26 / 100
Global rank
#172
Corporate tax
0%
Personal tax
25%
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Corporate taxation basis: No corporate income tax. The country has no corporate-level income tax.
No corporate income tax in Tokelau. Companies are not subject to any corporate tax under the Tokelau legal framework, confirmed in OECD Corporate Tax Statistics 2023 (page 20, note 3). Customs duties apply on imports under the Customs Rules 1991.
Personal income tax basis. Territorial. The country taxes income arising in or derived from its territory. Foreign-source income is generally exempt, subject to source-based rules that may vary by income type.
Source-based territorial regime. Only remuneration for services performed in Tokelau or in the service of Tokelau is taxable, levied at source by the Administration. Foreign-source income exempt. Family remittances explicitly excluded from taxable income under Rule 2(2)(iii) of the Income Tax Rules 1997.
Progressive 5 to 25 percent under the Income Tax Rules 1997 (General Fono, Tulafono a Tokelau 2016). The 25% top marginal rate applies to local-source annual income above . Six brackets starting at 5% on the first , 7.5%, 11%, 15%, 18.5%, then 25%.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Visa need and length of stay for Tokelau. Saved on your device.
Not currently available
Not currently available
Not currently available
Visa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.

Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where Tokelau lands, and opens the complete ranked shortlist across every scoring dimension.
Oceania (incl. Pacific Islands)
Lucky Nomads World Index
59.26 / 100
Global rank
#172
Corporate tax
0%
Personal tax
25%
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Corporate taxation basis: No corporate income tax. The country has no corporate-level income tax.
No corporate income tax in Tokelau. Companies are not subject to any corporate tax under the Tokelau legal framework, confirmed in OECD Corporate Tax Statistics 2023 (page 20, note 3). Customs duties apply on imports under the Customs Rules 1991.
Personal income tax basis. Territorial. The country taxes income arising in or derived from its territory. Foreign-source income is generally exempt, subject to source-based rules that may vary by income type.
Source-based territorial regime. Only remuneration for services performed in Tokelau or in the service of Tokelau is taxable, levied at source by the Administration. Foreign-source income exempt. Family remittances explicitly excluded from taxable income under Rule 2(2)(iii) of the Income Tax Rules 1997.
Progressive 5 to 25 percent under the Income Tax Rules 1997 (General Fono, Tulafono a Tokelau 2016). The 25% top marginal rate applies to local-source annual income above . Six brackets starting at 5% on the first , 7.5%, 11%, 15%, 18.5%, then 25%.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Visa need and length of stay for Tokelau. Saved on your device.
Not currently available
Not currently available
Not currently available
Visa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.

Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where Tokelau lands, and opens the complete ranked shortlist across every scoring dimension.