As of 2026, Tuvalu has no crypto-specific law, licensing regime or ban; no virtual asset legislation appears in the official Tuvalu legislation database (2022 Revised Edition). Banks and non-deposit financial service providers require a licence from the Banking Commission under the Banking Commission Act 2011, but no crypto guidance has been issued. Supervisory capacity is limited: the Minister of Finance acts as Banking Commissioner, with oversight delegated to the Ministry of Finance (IMF 2016 Article IV). The Australian dollar is the currency.
| Status | unknown |
| Risk Score | 45/100 (Moderate Risk) |
| Region | asia pacific |
| Currency | AUD |
| Capital Gains (Personal) | No crypto-specific rules; gains of a capital nature are excluded from gross income, while revenue gains (e.g. trading) are taxed at 0% to 30% (0% up to AUD 10,000, 15% up to AUD 14,000, 30% above) |
| Capital Gains (Corporate) | 30% corporate income tax on resident companies; capital gains are not part of gross income |
| VAT on Crypto | No |
| Staking Tax | N/A |
| Airdrop Tax | N/A |
No crypto-specific tax rules. Under the Income Tax Act (CAP. 26.16), gross income excludes amounts of a capital nature, so private capital gains are not taxed, while trading or business gains are taxed for individuals at 0% up to AUD 10,000, 15% up to AUD 14,000 and 30% above, and for resident companies at 30%.
| Required | No |
| Regulator | Banking Commission of Tuvalu |
| Framework | No crypto legislation; Banking Commission Act 2011 (CAP. 38.02) covers banks and non-deposit financial service providers |
| Ease | very_complex |
No detailed enforcement information available
| KYC Required | No |
| Travel Rule | No |
| FATF Member | No |
| FATF Status | non_compliant |
| FATF Body | APG |
| Suspicious-Activity Reporting | No |
Status: unregulated
Status: unregulated
Status: unregulated
| Legal | Yes |
| Electricity Cost | $0.35/kWh |
| Renewable Energy | 15% |
| Infrastructure | poor |
Very limited infrastructure and high electricity costs make mining economically challenging. No clear regulations or incentives for mining.
| Stability | stable |
| Sanctions | No |
| Corruption Index | 40/100 |
| Banking Access | restricted |
| Sanctions Program Active | No |
Risk Factors
Tuvalu is a small island nation with limited economic diversification and infrastructure. Political stability is generally stable but economic and infrastructural challenges pose risks for crypto business.
As of 2026, Tuvalu has no crypto-specific law, licensing regime or ban; no virtual asset legislation appears in the official Tuvalu legislation database (2022 Revised Edition). Banks and non-deposit financial service providers require a licence from the Banking Commission under the Banking Commission Act 2011, but no crypto guidance has been issued. Supervisory capacity is limited: the Minister of Finance acts as Banking Commissioner, with oversight delegated to the Ministry of Finance (IMF 2016
Tuvalu is classified by FATF as: non_compliant.
KYC is not universally mandated.
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