Corporate Income Tax in Vanuatu

Corporate income tax 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

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Key figures: Vanuatu, 2025

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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

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Company taxation

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.

Corporate income tax rate — 0% % (Vanuatu levies no tax on company profits) (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 profits (Vanuatu tax legislation)
International companies — Companies under the International Companies Act conduct business globally with no tax on profits, dividends or capital gains (International Companies Act — https://www.vanuatuisland.org/how-to-navigate-vanuatus-tax-system-incentives-and-regulations)
Withholding tax on dividends — 0% % (no withholding tax on dividends) (Vanuatu tax legislation — https://www.globalcitizensolutions.com/vanuatu-taxes/)
Withholding tax on interest — 0% % (no withholding tax on interest) (Vanuatu tax legislation — https://www.globalcitizensolutions.com/vanuatu-taxes/)
Withholding tax on royalties — 0% % (no withholding tax on royalties) (Vanuatu tax legislation — https://www.globalcitizensolutions.com/vanuatu-taxes/)
Rent tax on company rental income — 12.5% % (on all rental income, with no threshold exemption for companies) (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 DCIR (International Companies Act — https://www.vanuatuisland.org/how-to-navigate-vanuatus-tax-system-incentives-and-regulations)

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Company taxation

Corporate income tax rate — 0% % (Vanuatu levies no tax on company profits) (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 profits (Vanuatu tax legislation)

International companies — Companies under the International Companies Act conduct business globally with no tax on profits, dividends or capital gains (International Companies Act — https://www.vanuatuisland.org/how-to-navigate-vanuatus-tax-system-incentives-and-regulations)

Withholding tax on dividends — 0% % (no withholding tax on dividends) (Vanuatu tax legislation — https://www.globalcitizensolutions.com/vanuatu-taxes/)

Withholding tax on interest — 0% % (no withholding tax on interest) (Vanuatu tax legislation — https://www.globalcitizensolutions.com/vanuatu-taxes/)

Withholding tax on royalties — 0% % (no withholding tax on royalties) (Vanuatu tax legislation — https://www.globalcitizensolutions.com/vanuatu-taxes/)

Rent tax on company rental income — 12.5% % (on all rental income, with no threshold exemption for companies) (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 DCIR (International Companies Act — https://www.vanuatuisland.org/how-to-navigate-vanuatus-tax-system-incentives-and-regulations)