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Tuvalu
Oceania (incl. Pacific Islands)
Lucky Nomads World Index
55.96 / 100
Global rank
#188
Corporate tax
30%
Personal tax
30%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index9.1 / 10
- Affordability Index5.9 / 10
- Entry Ease Index5.2 / 10
- Tax Freedom Index5.5 / 10
- WiFi Index4.5 / 10
- Admin Ease Index4.1 / 10
- Healthcare Index6.0 / 10
- City Comfort Index6.5 / 10
- WeatherComfort Index5.4 / 10
- Banking Index3.7 / 10
- GeoStability Index8.5 / 10
- Justice & Order Index6.6 / 10
- Quality of Life Index6.5 / 10
- Open Society Index6.3 / 10
- Flight Index1.1 / 10
- Environmental Quality Index7.7 / 10
- English Index6.0 / 10
- Wealth Protection Index7.1 / 10
- AI Access Index5.2 / 10
- Economic Openness Index6.6 / 10
- Market Depth Index1.5 / 10
- ClimateShield Index4.6 / 10
Country snapshot
- Capital
- Funafuti
- Population (approx.)
- 11,000
- Area (km²)
- 26 km²
- Currency code (ISO 4217)
- AUD
- Currency name
- Australian dollar
- Main airport IATA code
- FUN
- Airport name
- Funafuti International Airport
General facts
- Minimum monthly cost
- From $1,850/month
- Main languages
- English
- Jurisdiction type
- Country
- Region
- Oceania (incl. Pacific Islands)
- Web TLD
- .tv
- Phone calling code
- +688
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 30%Very highWorldwide
- Marginal PIT (personal income tax)
- 30%HighWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Worldwide basis for Tuvalu-resident companies, with no structural foreign-source exemption and no remittance basis. The differential 30 percent resident versus 40 percent non-resident rate operates on the rate side, not on the base. Tuvalu IBCs sit entirely outside the Income Tax Act framework and form a parallel ring-fenced corporate regime.
Flat 30 percent CIT on resident companies under the Income Tax Act 1992 (Act 5 of 1992, CAP. 26.16). Non-residents and foreign-resident companies taxed at a higher flat 40 percent on Tuvalu-source income. International Business Companies under the International Companies Act 2009 are fully exempt from the Income Tax Act under Section 69, subject to ring-fencing from local business.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Worldwide basis for resident individuals under the Income Tax Act 1992. Foreign-source income of residents is in principle taxable. Non-residents taxed territorially on Tuvalu-source income only. No non-dom regime, no remittance basis, no special expatriate carve-out. Tuvalu National Provident Fund contributions apply to citizens aged 15 to 55 only.
Progressive 0 / 10 / 30 percent. First of annual chargeable income exempt, 10 percent applies to income up to , top marginal rate of 30 percent applies above . Non-residents taxed at flat 30 percent on Tuvalu-source income. No special expatriate, HNWI, non-dom, or remittance regime exists for individuals.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Tuvalu International Business Company (IBC)
AvailableOffshore corporate vehicle established under the Tuvalu International Companies Act 2009 (Act No.
Tuvalu Presumptive Tax
AvailableSimplified forfait tax regime for small natural or legal persons carrying on a business in Tuvalu, in lieu of the standard income tax computed on…
For individuals
Tuvalu Presumptive Tax
AvailableSimplified forfait tax regime for small natural or legal persons carrying on a business in Tuvalu, in lieu of the standard income tax computed on…
You either qualify for Tuvalu's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Tuvalu. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Tuvalu lists several residency and mobility routes across business founder routes, work (employer sponsored), family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
4 programmes listed · 4 are marked available in our editorial review
Business founder routes
1 programmeFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Permit to Enter and Reside (Conduct of Business)
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Permit to Enter and Reside (Employment)
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Permit to Enter and Reside (Family Reunion or Family Support)
Student and graduate routes
1 programmeStudy-linked permits and post-study transition routes.
- Available
Permit to Enter and Reside (Study)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Tuvalu.
Evaluate my residency optionsVisa 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.
Dimensions breakdown
Strongest dimensions
- SafetyShield Index9.1 / 10Exceptional safety and stability
- GeoStability Index8.5 / 10Very strong geostability index
- Environmental Quality Index7.7 / 10Strong environmental quality index
Weakest dimensions
- Flight Index1.1 / 10
- Market Depth Index1.5 / 10
Published ranks by index
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.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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