MVC is not a 3-tier architecture. Not every solution needs to be 3-tier or n-tier, but it is still important to understand the distinction. MVC happens to have 3 main elements, but those elements do not work in a "tiered" fashion, they are interdependent:
Model <----- Controller
\ |
\ v
---- View
The View depends on the Model. The Controller depends on the View and Model. These multiple dependency paths therefore do not function as tiers.
Typically a 3-tier solution looks like:
Data Access <--- [Mapper] ---> Domain Model <--- [Presenter/Controller] ---> UI
Presenter/Controller is somewhat optional - in Windows Forms development, for example, you usually don't see it, instead you have a "smart client" UI, which is OK too.
This is a 3-tier architecture because each of the 3 main tiers (Data, Domain, UI) has only one dependency. Classically, the UI depends on the Domain Model (or "Business" model) and the Domain Model depends on the DAL. In more modern implementations, the Domain Model does not depend the DAL; instead, the relationship is inverted and an abstract Mapping layer is injected later on using an IoC container. In either case, each tier only depends on the previous tier.
In an MVC architecture, C is the Controller, V is the UI (Views), and M is the Domain Model. Therefore, MVC is a presentation architecture, not a system architecture. It does not encapsulate the data access. It may not necessarily fully encapsulate the Domain Model, which can be treated as an external dependency. It is not tiered.
If you wanted to physically separate the tiers then it is usually done by exposing the Domain Model as a Web Service (i.e. WCF). This gives you improved scalability and a cleaner separation of concerns - the Domain Model is literally reusable anywhere and can be deployed across many machines - but comes with a significant up-front development cost as well as an ongoing maintenance cost.
The server architecture mirrors the 3-tier diagram above:
Database Server <----- Web Services <----- Application
The "Application" is your MVC application, which shares a Domain Model with the Web Services (through 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 3-tier, 3-server architecture.