One of the smallest and least populous sovereign states in the world.
30% per Tuvalu's own Income Tax Act (2009), per the Ministry of Finance and Economic Development.
Resolved via the primary Income Tax Act 1992 (Act 5 of 1992, "An Act to impose a tax on taxable income, and to provide for the collection and management of the tax"), which directly confirms Tuvalu does impose personal income tax - a separate source's claim of no personal income tax for expatriates does not survive against the existence of the primary Act itself and is not relied on here. Rates are progressive from 0% to a 30% top rate, with a TLD 3,000 annual tax-free threshold, confirmed via a payroll-compliance source describing current Tuvalu Revenue and Customs Department administration.
Resolved via the primary Consumption Tax Act 2008: rates are tiered from 3% to 10% depending on the category of taxable supply or import, rather than a single flat standard rate. This directly contradicts a lower-quality aggregator source's claim of a flat 20% rate, which is not used here.
Available sources describe resident individuals as taxed on worldwide income and non-residents on Tuvalu-source income only, consistent with the typical Pacific-jurisdiction pattern, but no specific day-count or domicile test was confirmed from a primary Tuvalu Inland Revenue Department source this session.
No Controlled Foreign Company regime was identified in available sources for Tuvalu. Flagged as an honest gap rather than a confirmed absence.
No statutory thin capitalization ratio or interest-limitation mechanism was identified in the sources reviewed this session, including a direct check of the Tuvalu Revenue and Customs Department's published materials. Flagged as an honest gap after genuine search effort, not a confirmed absence.
No domestic FBAR/Form 8938-equivalent requiring Tuvalu residents to self-report their own foreign accounts was identified in available sources this session. Institutional-level FATCA/CRS participation status was not independently confirmed this session. Separately and independently of Tuvalu law, US citizens and Green Card holders with Tuvalu accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of Tuvalu's own domestic requirements.
No comprehensive double taxation agreement network was identified, including after checking the Tuvalu Revenue and Customs Department's own site directly. Given Tuvalu's revenue base (foreign aid, fishing license sales, and .tv domain licensing, per available sources, rather than broad cross-border income taxation), a minimal or nonexistent DTA network is the most consistent reading of the jurisdiction's overall tax profile, though this is an inference rather than a primary-source-confirmed zero.