Tuvalu Salary Calculator 2026
Free Tuvalu salary calculator (2026): estimate take-home pay for employees and the self-employed. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Tuvalu (2026)
Educational model - not tax advice. Currency AUD (Tuvalu uses the Australian dollar). Figures reflect the Income Tax Act (Cap. 26.16), 2022 Revised Edition, on the calendar-year basis. The TNPF contribution percentages are provisional (confirmed by official TNPF guidance and payroll guides).
Employee (PAYE on emoluments)
- Income tax (Schedule 6, progressive, annual): 0% up to AUD 10,000, 15% on AUD 10,001 to 14,000, and 30% on the excess over AUD 14,000. The nil-rate band is the tax-free threshold; there is no separate personal allowance.
- The PAYE withholding base (Schedule 5 Part A(1)(a)) is the emolument less contributions withheld for an approved fund. In practice the 13% TNPF employee contribution is deducted before the Schedule 6 rates apply, so income tax is computed on gross less TNPF.
- Tuvalu National Provident Fund (TNPF): employee contribution 13% of gross salary, employer contribution 10% of gross salary, combined 23%. There is no published salary ceiling or floor, so both apply to the full gross with no cap.
- This calculator models the standard single resident employee. Out of scope: non-resident emolument withholding (15%), the non-resident company rate (40%), and the presumptive small-business regime (self-employed only).
Sources: Income Tax Act (Cap. 26.16), 2022 Revised Edition - Schedules 5 and 6, Tuvalu Revenue and Customs Department, Tuvalu National Provident Fund.
Self-employed (sole trader)
- Net business profit (revenue minus deductible business expenses) is taxed at the same Schedule 6 bands as employment: 0% up to AUD 10,000, 15% on AUD 10,001 to 14,000, and 30% over AUD 14,000.
- Self-employed persons are not subject to mandatory TNPF contributions; they may join voluntarily. The default scenario applies no mandatory social contribution, so net equals profit less income tax.
- Out of scope: the presumptive small-business final-tax regime (s.5A / Schedule 9), an alternative final tax for eligible small businesses that are not registered for Consumption Tax and had prior-year gross income under AUD 100,000 (fixed amounts nil, AUD 100, AUD 250 or AUD 500 per year up to AUD 50,000 gross, then 2% of quarterly gross above AUD 50,000).
Sources: Income Tax Act (Cap. 26.16), 2022 Revised Edition - Schedule 6 and Section 5A / Schedule 9, Tuvalu Revenue and Customs Department.