MVC is not a three-tier architecture. Not every solution should be three-tier or n-tier, but it is still important to understand the difference. MVC has 3 main elements, but these elements do not work in a "multilevel" way, they are interdependent:
Model <----- Controller \ | \ v ---- View
The appearance depends on the model. The controller depends on the type and model. Thus, these multiple dependency paths do not function as levels.
Typically, a three-tier solution is as follows:
Data Access <--- [Mapper] ---> Domain Model <--- [Presenter/Controller] ---> UI
Presenter / Controller is somewhat optional - in Windows Forms, for example, you usually do not see it, instead you have a smart client user interface, which is also OK.
This is a three-tier architecture, because each of the three main levels (Data, Domain, UI) has only one dependency. Classically, the user interface depends on the domain model (or the Business model), and the domain model depends on the DAL. In more modern implementations, the domain model is DAL-independent; instead, the relationship is inverted, and the abstract Mapping layer is introduced later using the IoC container. In any case, each level depends only on the previous level.
In MVC architecture, C is the controller, V is the user interface (views), and M is the domain model. Therefore, MVC is a presentation architecture, not a system architecture. It does not encapsulate data access. This may not necessarily fully encapsulate the domain model, which can be considered as an external dependency. It is not multi-level.
If you want to physically separate the layers, this is usually done by displaying the domain model as a web service (i.e. WCF). This gives you improved scalability and a clearer separation of problems. The domain model is literally reusable and can be deployed on many machines, but has significant initial development costs, as well as fixed maintenance costs.
The server architecture reflects the 3-tier diagram above:
Database Server <----- Web Services <----- Application
An “application” is your MVC application that shares a domain model with web services (via SOAP or REST). Web services run on a dedicated server (or servers), and the database is obviously hosted on its own server. This is a three-tier architecture with 3 servers.