Tuvalu

Tuvalu has no specific cryptocurrency regulation.

Overview

Statusunknown
Risk Score65/100 (High Risk)
Regionasia pacific
CurrencyAUD

Tax

Capital Gains (Personal)0% - no income tax
Capital Gains (Corporate)30% CIT (for entities earning > AUD 30,000)
VAT on CryptoNo
Staking TaxN/A
Airdrop TaxN/A

No crypto-specific tax guidance available.

Licensing

RequiredNo
RegulatorN/A
FrameworkNo crypto legislation
Easevery_complex
CostN/A

DeFi

Status: unregulated

Stablecoins

Status: unregulated

NFTs

Status: unregulated

Mining

LegalYes
Electricity$0.35/kWh
Renewable15%
Infrastructurepoor

Tuvalu has very limited energy infrastructure and high electricity costs, making mining economically challenging. No specific mining regulations are known.

Geopolitics

Stabilitystable
SanctionsNo
Corruption Index45/100
Banking Accessrestricted

Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map

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