DoubleTaxationTaxes on salary: Tuvalu preliminary data
How much income tax and social contributions are paid on a salary in Tuvalu, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | A$105,048 ≈ €60,000 |
|---|---|
| Income tax | A$30,014 ≈ €17,143 |
| Employee contributions | A$10,505 ≈ €6,000 |
| Take-home pay | A$64,529 ≈ €36,857 |
| Employer contributions and payroll taxes | A$10,505 ≈ €6,000 |
| Employer's labour cost | A$115,553 ≈ €66,000 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 A$52,524 | €60,000 A$105,048 | €120,000 A$210,096 |
|---|---|---|---|
| Sole proprietor | A$12,681 26.8 % | A$26,863 28.4 % | A$55,226 29.2 % |
| Sole proprietor · Presumptive tax (Income Tax Act s 5A, Schedule 9) | A$1,050 2.2 % | above the regime's limit | above the regime's limit |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Tuvalu yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 1.7508 AUD (ECB euro reference rate for AUD (the Australian dollar is the legal tender), 2026-01-02) ↗
Sources
- PacLII — Tuvalu Income Tax (Amendment) Act 2008 (new Schedule 6 rates) (law text from a third-party publisher; no official copy found)
- PacLII — Tuvalu Provident Fund (Contributions) Regulations, 2008 Revised Edition (10% + 10%) (law text from a third-party publisher; no official copy found)
- PacLII — Tuvalu Provident Fund Act, 2022 Revised Edition (s 12(6): rates prescribed by regulations) (law text from a third-party publisher; no official copy found)
- PacLII — Tuvalu Income Tax (Amendment) Act 2017 (Schedule 9 presumptive tax) (law text from a third-party publisher; no official copy found)
- PacLII — Tuvalu Income Tax Act, 2022 Revised Edition (s 5A presumptive tax) (law text from a third-party publisher; no official copy found)
- PacLII — Tuvalu Income Tax Regulations 2009 (AUD 4,000 threshold) (law text from a third-party publisher; no official copy found)
- ECB — euro reference rates 2 Jan 2026 (USD 1.1721, AUD 1.7508)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.