Source-cited draft: company formation & entity choice for Vanuatu (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Overview of company formation administration
Company formation in Vanuatu is administered by the Vanuatu Financial Services Commission (VFSC). Domestic companies are formed under the Companies Act No. 25 of 2012, while offshore vehicles use the International Companies Act. All businesses operating locally also need a Business Licence from the DCIR.
Local company governing law
Companies Act No. 25 of 2012Companies Act No. 25 of 2012 (https://www.vfsc.vu/legislation/companies-act-2012/)
Companies registry
Vanuatu Financial Services Commission (VFSC)Companies Act No. 25 of 2012 (https://www.vfsc.vu/registering/)
Common entity types
Local limited liability company, international company (IC), and registered business name (sole trader/partnership)Companies Act No. 25 of 2012 / International Companies Act (https://www.vfsc.vu/registering/)
Minimum share capital
No minimum capital required; a company can be formed with a single shareCompanies Act No. 25 of 2012 (https://incorporations.io/companies-act/vanuatu)
Incorporation timeline
3 to 5 working days for the Certificate of Incorporation once a complete application is filedCompanies Act No. 25 of 2012 (https://www.investvanuatu.org/wp-content/uploads/2019/07/VFSC-FS.pdf)
Incorporation / annual fee (capital-based)
From VT 30,000 (authorised share capital VT 35m or less) up to VT 250,000 (capital up to VT 300m); same fee payable annuallyCompanies Act No. 25 of 2012 (VFSC fee schedule) (https://www.vfsc.vu/companies-fees-and-penalties/)
Business name registration fee
VT 10,000 to register; VT 5,000 annual renewal (if renewed before 30 September)Companies Act No. 25 of 2012 (VFSC fee schedule) (https://www.investvanuatu.org/wp-content/uploads/2019/07/VFSC-FS.pdf)
Business Licence
All businesses operating in Vanuatu must hold a Business Licence from the DCIR Rates & Taxes Office; annual fee ranges from VT 20,000 to over VT 1,000,000 depending on activity and turnoverBusiness Licence Act (https://investvanuatu.vu/business-in-vanuatu/business-registration/)
Core incorporation steps
Submit VFSC application form with passport ID of foreign shareholders/directors and the fee; obtain Certificate of Incorporation; procure company sealCompanies Act No. 25 of 2012 (https://www.investvanuatu.org/wp-content/uploads/2019/07/VFSC-FS.pdf)
Core annual compliance
Pay annual company fee to VFSC, renew Business Licence, and (international companies) keep accounting recordsCompanies Act No. 25 of 2012 / International Companies Act (https://www.vfsc.vu/companies-fees-and-penalties/)
Business Licence incentive
New businesses in certain priority sectors may qualify for licence-fee exemption for the first three yearsBusiness Licence Act (https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/rent-tax.html)
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