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Tuvalu Consumption Tax

Consumption Tax shall be levied on

  • A taxable supply by a taxable person; and
  • a taxable import

The amount of Consumption Tax Payable in respect of a taxable supply or taxable import shall be computed by applying the rate specified in subsection.

TCT is a tax on goods and services supplied in Tuvalu

  • Tax on spending – paid by the final consumer
  • Broad Based Tax – covers a wide range of Taxpayers

Who must register for TCT?

  • Only those businesses registered under this tax types are authorized to charge and collect TCT
  • Businesses with annual turnover (sales) exceeding $100,000

Tax Rate

  • 7% on all goods and services except exempt supplies on some goods and services



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