Tuvalu offers a highly competitive fiscal environment for iGaming. Currently, there are no Gross Gambling Revenue (GGR) taxes or volume-based duties levied on international gaming operations. Operators are instead subject to fixed annual license fees, providing high levels of financial predictability.
Does Tuvalu require a local “Physical Substance” or office?
For international gaming and offshore corporate structures, there is no requirement to maintain a physical office, local employees, or resident directors. IGA Group provides the mandatory Registered Office address and Registered Agent services required to satisfy statutory obligations.

Tuvalu is one of the few remaining jurisdictions that does not maintain a public register of directors or shareholders. While the Registered Agent must maintain these records internally for AML/KYC compliance, they are not accessible to the public or foreign authorities except under specific legal orders related to criminal investigations.

Tuvalu operates under a stable legal framework based on English Common Law. This ensures that contracts are interpreted according to globally recognized legal principles, providing a high level of security for international commercial agreements and dispute resolution.

No. Tuvalu IBCs are exempt from the requirement to file annual financial statements or undergo mandatory audits. While directors are expected to keep sufficient records to reflect the company’s financial position, these do not need to be submitted to the government registry.

Tuvalu maintains a limited number of DTAs. However, since the jurisdiction operates as a tax-neutral hub for offshore business, most operators utilize the 0% domestic tax rate without needing to rely on treaty networks for tax efficiency.