Company Formation in Vanuatu

Company formation & entity choice for Vanuatu (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Vanuatu · tax year 2025 · changed 25 Jun 2026

Not yet approved

Built from the law

Use this skill in your AI.

Free in Claude, Cursor and Slack. Your AI follows it, with sources.

Add to your AI View on GitHub

Key figures: Vanuatu, 2025

Every figure is drawn from this skill and cited to its source.

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)

The full skill

Entity types, incorporation and compliance

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 2012 (Companies 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 share (Companies 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 filed (Companies 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 annually VUV (approx — confirm current VFSC fee schedule) (Companies 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) VUV (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 turnover VUV (approx — confirm current fee bands) (Business 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 seal (Companies 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 records (Companies 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 years (approx — confirm eligible sectors) (Business Licence Act (https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/rent-tax.html))

Work with us

Approval history

Past review records describe the work recorded at the time. The approval shown at the top of this skill applies to the current text.

No historical approval records.

Issue history

No issues recorded.

More Vanuatu skills

Tax Overview in Vanuatu VAT GST in Vanuatu Corporate Income Tax in Vanuatu Payroll Social in Vanuatu Income Tax in Vanuatu

See all Vanuatu skills →

General reference, not advice on your facts. Check with a professional before you file or pay.

Entity types, incorporation and compliance

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 2012 (Companies 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 share (Companies 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 filed (Companies 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 annually VUV (approx — confirm current VFSC fee schedule) (Companies 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) VUV (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 turnover VUV (approx — confirm current fee bands) (Business 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 seal (Companies 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 records (Companies 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 years (approx — confirm eligible sectors) (Business Licence Act (https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/rent-tax.html))