🇹🇻 How tax works
in Tuvalu.
2026 · National income tax guide
The calculation, explained.
Tuvalu taxes employment income under the Income Tax Act; withholding regulations use Schedule 6 progressive rates with a confirmed AUD10,000 annual tax-free threshold, commonly summarised as 0% / 15% / 30% with an AUD14,000 second ceiling.
Not a zero-PIT jurisdiction. AUD10,000 zero band is confirmed in LN 125/2021 withholding regulations referencing Schedule 6 progressive paras 1(a)–(c); the AUD14,000 / 15% middle band is from Schedule 6 secondary summaries and should be confirmed against the current revised Schedule 6 before lock-in. Provident-fund deductions are excluded.
Doctors: employment and independent practice
The Tuvalu comparison is an ordinary resident employment scenario. We have not yet verified a doctor-specific independent-practice regime for this country. Do not apply Indonesia’s NPPN 50% here or enter clinic turnover as salary. Practice deductions, professional contributions and mixed income require additional local research.
Tax brackets · AUD
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 10,000 | 0.0% |
| 10,000 – 14,000 | 15.0% |
| Above 14,000 | 30.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to A$160,477.
- 1. Annual input
- A$160,477
- 2. Custom deductible expenses
- − A$0
- 3. Modeled allowance / base deduction
- − A$0
- 4. Modeled taxable base
- A$160,477
| Taxed portion | Rate | Tax |
|---|---|---|
| A$10,000 | 0.0% | A$0 |
| A$4,000 | 15.0% | A$600 |
| A$146,477 | 30.0% | A$43,943 |
- 5. Modeled tax credits (capped at tax due)
- − A$0
- 6. Included additional tax
- A$0
- 7. Income tax
- A$44,543
- Effective rate = tax ÷ annual input
- 27.8%
- After income tax, before other deductions
- A$115,934
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.