Capital Gains Tax in Tuvalu

Tuvalu does not impose a capital gains tax (CGT). Gains from the sale of assets, including real estate, securities, and business interests, are not subject to any separate capital gains tax. The CGT rate is effectively 0%.

No Capital Gains Tax

There is no capital gains tax in Tuvalu. The sale of capital assets, whether by individuals or businesses, does not trigger a specific capital gains tax liability.

Scope of Exemption

The following types of gains are not subject to CGT:

Interaction with Other Taxes

While there is no separate CGT, gains from property sales may be subject to stamp duty (A$100-500 on transfers). Businesses that trade in assets as part of their regular business activities may include gains in their gross turnover for the simplified 1.5% turnover tax.

Exemptions and Reliefs

Filing and Payment

Since there is no CGT, individuals and businesses are not required to report capital gains in their tax returns. However, businesses using the standard CIT method (30% on net profit) should include gains from asset sales as part of their ordinary business income.

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