Starting a business in Tuvalu: foreigner's guide (2026)

Foreign entrepreneurs may incorporate either a domestic company under the Companies and Business Registration Act (Cap 40.12) or an International Business Company under the International Companies Act 2009 (Cap 40.34). Each track has distinct ownership rules, reporting obligations, and permitted activities.

IBCs permit 100% foreign shareholding and directorship, require only one shareholder and one director, impose no minimum authorised share capital, and are exempt from corporate income, capital gains and inheritance taxes. They cannot, however, conduct business with Tuvalu residents or own real estate in Tuvalu.

The International Companies Act 2009 expressly provides for one-business-day registration for IBCs. A local registered agent with a Tuvalu address must be appointed; no financial statements or annual tax returns are required.

For a domestic company or business, the official Tuvalu Trade Portal outlines: (1) download and complete the Business/Revenue/Customs Registration form; (2) pay the TUD 100 registration fee to the Government Cashier; (3) submit the form with Company Model Rules and proof of payment to [email protected]; (4) upon approval, obtain an Operational Licence under the Licences Act 2008. Foreigners are directed to contact [email protected] for additional requirements.

The Foreign Direct Investment Act 1996 established the seven-member Foreign Investment Facilitation Board (FIFB). Foreign investors whose proposals involve a government joint venture, require exemptions from Tuvaluan law, or need a special government-issued licence must submit their proposal to the FIFB, which has 14 days to consider it after receipt by the Secretary.

Foreign investors may not own freehold land in Tuvalu; real estate ownership is reserved for citizens. IBCs are additionally barred from holding real property within Tuvalu. No sector-specific foreign-equity caps are codified in the publicly available text of the FDI Act 1996, but FIFB approval gates entry into activities requiring government licences.