Polynesian Paradise on the Climate Frontline — .tv Domain & Island Resilience
Not in the classic offshore sense. Tuvalu has low and simple taxes and no capital gains or property tax, but it has no offshore-company industry, no advanced financial services, and only one bank. It is not a practical base for tax-driven structuring.
No. Tuvalu has no general capital gains tax and no inheritance or estate tax regime.
If you are a Tuvalu tax resident, worldwide income is in principle taxable. Non-residents are taxed only on income sourced in Tuvalu. Your residence status is the key question.
There is no recurring property or land tax. Land is held under communal kaitasi ownership and foreigners can only lease it, typically for 30 to 99 years, so your obligations are contractual rather than an annual tax.
For most employees it is withheld at source through payroll, much like PAYE. Register with the Inland Revenue Department and confirm your deductions and any filing requirements with them directly.
Yes — comprehensive international health insurance with medical evacuation cover is strongly advised for foreigners. Serious conditions require flying to Fiji or New Zealand, which is expensive and logistically difficult without cover.
Basic medicines are available through Princess Margaret Hospital, but stock is limited and specific brands may be unavailable. If you rely on regular medication, bring an ample supply and a doctor's letter, and arrange resupply during trips abroad.
Princess Margaret Hospital stabilises patients, and anything beyond its capacity triggers an overseas referral to Suva or Auckland. Because flights are infrequent, evacuation can involve waiting, which is why medevac insurance matters so much.
Drinking water comes from rainwater catchment and should be treated with care, especially during droughts. Standard tropical precautions apply, and mosquito-borne illness is a consideration, so bring repellent and keep up with recommended vaccinations.
Not reliably. Tuvalu is cash-based, cards are rarely accepted, and internet is slow satellite connectivity that sometimes drops. Bring Australian dollars and prepare to live with limited, intermittent connectivity.
Yes, serious crime is rare and the community is close-knit. The real risks are environmental and logistical — flooding, water shortages, limited medical care and supply gaps — rather than personal safety.
Scarcity and pace. Goods run out between ships, everything is imported, and life moves on island time. Success comes from planning ahead, stocking up when you can, and embracing a slower, community-centred rhythm.
The majority of Tuvaluans live on Funafuti, the capital atoll, where the airport, hospital, bank and government are concentrated. The eight outer islands are far more remote and basic, reachable only by infrequent ship.