Source-cited draft: corporate income tax for Vanuatu (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Corporate income tax rate
0%Vanuatu tax legislation (no corporate income tax statute) — https://www.globalcitizensolutions.com/vanuatu-taxes/
Corporate tax base
Not applicable — no corporate income tax is assessed on profitsVanuatu tax legislation
International companies
Companies under the International Companies Act conduct business globally with no tax on profits, dividends or capital gainsInternational Companies Act — https://www.vanuatuisland.org/how-to-navigate-vanuatus-tax-system-incentives-and-regulations
Withholding tax on dividends
0%Vanuatu tax legislation — https://www.globalcitizensolutions.com/vanuatu-taxes/
Withholding tax on interest
0%Vanuatu tax legislation — https://www.globalcitizensolutions.com/vanuatu-taxes/
Withholding tax on royalties
0%Vanuatu tax legislation — https://www.globalcitizensolutions.com/vanuatu-taxes/
Rent tax on company rental income
12.5%Rent Tax Act — https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/rent-tax.html
Corporate income tax return / filing deadline
None — companies file no income tax return (VAT, business licence and rent tax filings apply separately)Vanuatu tax legislation
Record-keeping (international companies)
International companies must keep accounting records but are not required to file financial reports with the DCIRInternational Companies Act — https://www.vanuatuisland.org/how-to-navigate-vanuatus-tax-system-incentives-and-regulations
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Vanuatu imposes no corporate income tax. Companies pay no tax on profits, dividends or capital gains, and there is no general withholding tax on dividends, interest or royalties. Companies do remain liable for VAT (if registered), annual business licence fees, and rent tax where they earn rental income.
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Other Vanuatu computations in the OpenAccountants Tax Library.