- Type of Government: Parliamentary Democracy and Constitutional Monarchy
- Population: Approximately 11,200 (as of 2023)
- GDP: USD 63 million (2023 estimate)
- Corporate Tax Rate: 30%
- Personal Income Tax Rate: No personal income tax
- Major Exports: Fishing licenses, stamps, copra, internet domain (.tv) licensing
- Major Imports: Foodstuffs, fuel, building materials, machinery, manufactured goods
Exporting to Tuvalu can provide opportunities for businesses, particularly given the country’s reliance on imported goods due to its small size. Below is a step-by-step guide.
1. Research Tuvalu’s Market and Import Requirements
- Conduct market research to identify demand.
- Check for prohibited or restricted items.
- Consult Tuvalu’s Customs Department via the Ministry of Finance.
2. Ensure Product Compliance with Tuvalu’s Standards
- Ensure products comply with Pacific Islands Forum standards.
- Check health and safety regulations with the Tuvalu Ministry of Health.
3. Obtain Necessary Export Documentation
- Commercial Invoice
- Packing List
- Bill of Lading
- Certificate of Origin
4. Arrange Shipping and Logistics
- Sea freight is the primary method. Main point of entry: Funafuti.
- Work with freight forwarders specializing in Pacific Island trade.
Importing goods into Tuvalu requires compliance with customs procedures and tax obligations.
1. Obtain Necessary Import Licenses and Permits
- For pharmaceuticals, contact the Ministry of Health.
- For agricultural products, contact the Ministry of Natural Resources.
2. Identify Your Tariff and Tax Obligations
- Tuvalu uses the Harmonized System (HS) code for product classification.
- Corporate tax rate: 30%.
3. Clear Customs in Tuvalu
- Submit documentation to the Customs Department.
- Pay import duties, VAT, and other applicable fees.
The Ministry of Finance and Economic Development oversees the company incorporation process.
1. Choose a Business Structure
- Sole Proprietorship
- Private Limited Company (Ltd)
- Partnership
2. Reserve a Company Name
- Cost: Approximately AUD 50-100.
3. Prepare Documents and Submit Application
- Draft Memorandum and Articles of Association.
- Incorporation fees range from AUD 200-500.
Setting up manufacturing involves navigating legal and environmental challenges specific to island nations.
1. Conduct a Feasibility Study
- Assess cost of utilities and labor.
- Evaluate the cost of importing raw materials.
2. Obtain Environmental and Building Permits
- Conduct an Environmental Impact Assessment (EIA).
- Submit EIA to the Department of Environment for approval.
3. Hire and Train Employees
- Comply with the Labour and Employment Act.
Trademark registration protects your brand’s identity and logo.
1. Conduct Search and Submit Application
- Specify classes according to the Nice Classification system.
- Application fee: AUD 100-300 per class.
2. Publication and Certificate
- Trademark is published in the Tuvalu Government Gazette for a 60-day opposition period.
- Registration is valid for 10 years.
Disputes are often resolved through negotiation, mediation, or the Tuvalu High Court.
1. Mediation and Arbitration
- Mediation costs: AUD 500-2,000.
2. File a Lawsuit in the Tuvalu High Court
- Engage a commercial lawyer for formal litigation.
1. Social and Cultural Considerations
- Community-Oriented: Decisions often prioritize community well-being.
- Language: Tuvaluan and English are official.
2. Currency and Banking
- Currency: Australian Dollar (AUD).
- Bank: National Bank of Tuvalu is the sole commercial bank.
3. Climate Change Concerns
4. Communication Infrastructure
- Internet and telecommunications are provided by Tuvalu Telecommunications Corporation (TTC).
Ask our Experts on Doing Business in/with Tuvalu
If you’re looking to do business or invest in Tuvalu, we can provide expert guidance, market insights, and valuable connections to help you navigate the local landscape. Contact us today to discover how we can assist in making your venture a success.


