Tuvalu
Company Formation
While company incorporation in Tuvalu is available under the Companies Act and related legislation, the use of a Tuvalu incorporated entity is not required in order to utilise Tuvalu within an international structure. In practice, Tuvalu is most commonly used alongside companies incorporated in other jurisdictions.
Where required, companies may be incorporated in Tuvalu by local or foreign individuals and legal entities subject to standard due diligence and regulatory requirements. IGA Group coordinates the incorporation process only where a Tuvalu entity is specifically required.
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Should you incorporate in Tuvalu?
- Tuvalu does not require the incorporation of a local company and may be used with entities incorporated in other jurisdictions.
- Tuvalu is suitable as a supporting jurisdiction within international corporate and transactional structures.
- Tax neutral treatment is generally available for qualifying offshore activities.
- The regulatory environment is simplified and clearly defined.
- Confidential handling of corporate information is maintained in accordance with local law.
Key Contacts
Alexia Panzavecchia
Claire Marie Calleja Zammit
Downloads
Useful Links
Key Information Overview
 | Types of Companies | International Business Company (IBC) |
 | Minimum Share Capital | $1.00 USD (No mandatory paid-up capital) |
 | Registered Office | Required. Provided via a licensed Registered Agent in Funafuti. |
 | Shareholders & Directors | Minimum 1 Shareholder and 1 Director (can be the same person). |
 | Bank Account | Required for operations. Can be held in Tuvalu or internationally. |
 | Tax Regime | 0% Corporate Tax on all foreign-sourced income. |
 | Time to Complete Incorporation | 24 Hours (Following KYC approval). |
 | Annual Maintenance Costs | Includes Registered Agent fees, Office fees, and Government renewal. |
 | Audit Requirements | Not Mandatory. No requirement to file audited financial statements. |
 | Market Access | Global reach; particularly optimized for Web3 and iGaming sectors. |
 | Key Benefits | Tax-neutral, high confidentiality, and rapid 24-hour formation. |
 | Legal Framework | Based on English Common Law. |
 | Physical Presence Requirements | None. 100% remote management is permitted. |
 | Corporate Governance Requirements | 1 Director and 1 Shareholder (Corporate entities allowed). |
 | Language Requirements | English (Official language for all corporate documentation). |
 | Tax Residency Rules | Considered non-resident if managed from outside Tuvalu. |
 | Required Documents | Memorandum & Articles of Association, Passport, Proof of Address. |
 | Compliance & Reporting | Internal registers only; no annual return filing with Registry. |
 | Employee and Payroll Requirements | No local employment requirements for offshore IBCs. |
Types of Companies
01
International Business Company (IBC)
02
Private Company Limited by Shares
03
Branch of a Foreign Company
Note: Local incorporation is not mandatory for licensing purposes.
Start-Ups
Tax Incentives:
Corporate Tax Rate: International Business Companies (IBCs) are exempt from all local taxes, provided they do not conduct business with residents.
Tax-Free Dividends: No withholding tax on dividends, interest, or royalties paid to non-residents.
Government Support:
Innovation Grants: The BELUU Innovation Grant offers up to $55,000 for tech projects focusing on the “Blue Economy” or digital transformation.
Digital Sovereignty: Tuvalu provides a blockchain-first regulatory environment designed for rapid global deployment.
Business Support Services:
Digital Hub: Start-ups leveraging the .tv domain for media or fintech innovation receive priority processing and infrastructure support.
Streamlined Onboarding: Applications are managed via centralized representatives to ensure a single point of contact.
License Flexibility:
Remote Operations: License applicants can operate fully remotely with no requirement for physical residency of directors or shareholders..
Barriers to Entry:
No Minimum Capital: Zero minimum paid-up capital requirement lowers the financial threshold for new ventures.
Confidentiality:
Director Privacy: The use of nominee directors and shareholders is permitted to ensure corporate flexibility and confidentiality.
B+
Grade B+: High-Growth Potential
Benefits
24-Hour Formation:
Rapid digital registration—active within one business day.
0% Tax Regime:
No corporate, capital gains, or withholding taxes for IBCs.
Total Privacy:
No public registry; director and shareholder data remains confidential.
100% Foreign Ownership:
No local partner or resident director requirements.
Asset Protection:
Strong statutory shielding against foreign civil litigation.
Zero Reporting:
No mandatory filing of financial statements, audits, or tax returns.
Digital Sovereign:
Blockchain-ready framework optimized for crypto-capitalization.
Requirements
01
Registered Agent:
02
Single-Person Setup:
03
Standard KYC:
Notarized passport copy and recent proof of address (under 3 months).
04
Company Bylaws:
05
Activity Declaration:
Formal statement of business purpose (special licenses for gaming/banking).
06
Flexible Capital:
07
Offshore Scope:
Exclusively for international trade; no local business permitted.
08
AML Compliance:
Mergers & Acquisitions
Identifying Suitable Businesses
We help clients locate companies that meet their specific goals, focusing on entities with strong operational histories and the required licences or regulatory status.
Legal and Regulatory Assistance
Our experts guide clients through the applicable legal and compliance frameworks, ensuring a smooth acquisition process with minimal risk.
Valuation & Due Diligence
We conduct in‑depth assessments of the target company’s financial and operational status, providing transparency and confidence in the acquisition.
Post‑Acquisition Support
For clients who decide to divest or restructure following completion, we offer comprehensive services to facilitate the sale of the company and transfer of licences.
Frequently Asked Questions
Is there a minimum capital requirement?
No statutory minimum share capital is required for most company types.
Are Tuvalu companies subject to local taxation?
Companies conducting qualifying offshore activities are generally subject to tax neutral treatment.
Are audits required?
Audit requirements are generally limited and depend on the nature of the company activities and regulatory status.
How long does incorporation take?
Incorporation typically takes one to four weeks subject to due diligence and regulatory processing.
Do I need to incorporate a company in Tuvalu?
No. Incorporation in Tuvalu is optional; most structures use foreign companies for operational purposes.
Can I use this license to open an EU bank account?
Yes. Many Tier-2 and EMI providers in Europe accept the Tuvalu license provided the IBC has a clean compliance record and a clear UBO structure.
Need assistance?
Whether you have queries, need further assistance or would like to request a quote for any of our services, please don’t hesitate to contact us.
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