Income Tax in Vanuatu

Personal 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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Personal income tax overview

Vanuatu has no personal income tax. There are no tax bands, no tax-free threshold and no annual income tax return for individuals' salary, wages, business or investment income. The only income-style tax an individual may face is the rent tax on rental income described below.

Personal income tax

None — Vanuatu imposes no tax on the income of individuals (residents or non-residents)Vanuatu tax legislation (no Income Tax Act in force) — https://www.globalcitizensolutions.com/vanuatu-taxes/

Income tax bands / rates

Not applicable — there are no graduated bands or marginal ratesVanuatu tax legislation

Tax-free threshold

Not applicable — no income tax, therefore no thresholdVanuatu tax legislation

Residence test

Not applicable for income tax purposes — Vanuatu does not distinguish residents from non-residents for income taxation ((approx — confirm))Vanuatu tax legislation

Individual income tax return / filing deadline

None — individuals file no annual income tax returnVanuatu tax legislation

Rent tax on rental income (individuals)

12.5% of gross rental income (no deduction for expenses)Rent Tax Act — https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/rent-tax.html

Rent tax exemption (individual landlords)

First VT 200,000 of rental income exempt for individual landlordsRent Tax Act — https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/rent-tax.html

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Personal income tax

Personal income tax overview — Vanuatu has no personal income tax. There are no tax bands, no tax-free threshold and no annual income tax return for individuals' salary, wages, business or investment income. The only income-style tax an individual may face is the rent tax on rental income described below.
Personal income tax — None — Vanuatu imposes no tax on the income of individuals (residents or non-residents) (Vanuatu tax legislation (no Income Tax Act in force) — https://www.globalcitizensolutions.com/vanuatu-taxes/)
Income tax bands / rates — Not applicable — there are no graduated bands or marginal rates (Vanuatu tax legislation)
Tax-free threshold — Not applicable — no income tax, therefore no threshold (Vanuatu tax legislation)
Residence test — Not applicable for income tax purposes — Vanuatu does not distinguish residents from non-residents for income taxation ((approx — confirm)) (Vanuatu tax legislation)
Individual income tax return / filing deadline — None — individuals file no annual income tax return (Vanuatu tax legislation)
Rent tax on rental income (individuals) — 12.5% of gross rental income (no deduction for expenses) % (Rent Tax Act — https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/rent-tax.html)
Rent tax exemption (individual landlords) — First VT 200,000 of rental income exempt for individual landlords VUV (Rent Tax Act — https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/rent-tax.html)
Rent tax filing frequency — Two 6-monthly returns per year (Rent Tax Act — https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/rent-tax.html)
Rent tax deadline — period 1 Dec to 31 May — Return and payment due by 28 June (Rent Tax Act — https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/rent-tax.html)
Rent tax deadline — period 1 Jun to 30 Nov — Return and payment due by 28 December (Rent Tax Act — https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/rent-tax.html)

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Personal income tax

Personal income tax overview — Vanuatu has no personal income tax. There are no tax bands, no tax-free threshold and no annual income tax return for individuals' salary, wages, business or investment income. The only income-style tax an individual may face is the rent tax on rental income described below.

Personal income tax — None — Vanuatu imposes no tax on the income of individuals (residents or non-residents) (Vanuatu tax legislation (no Income Tax Act in force) — https://www.globalcitizensolutions.com/vanuatu-taxes/)

Income tax bands / rates — Not applicable — there are no graduated bands or marginal rates (Vanuatu tax legislation)

Tax-free threshold — Not applicable — no income tax, therefore no threshold (Vanuatu tax legislation)

Residence test — Not applicable for income tax purposes — Vanuatu does not distinguish residents from non-residents for income taxation ((approx — confirm)) (Vanuatu tax legislation)

Individual income tax return / filing deadline — None — individuals file no annual income tax return (Vanuatu tax legislation)

Rent tax on rental income (individuals) — 12.5% of gross rental income (no deduction for expenses) % (Rent Tax Act — https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/rent-tax.html)

Rent tax exemption (individual landlords) — First VT 200,000 of rental income exempt for individual landlords VUV (Rent Tax Act — https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/rent-tax.html)

Rent tax filing frequency — Two 6-monthly returns per year (Rent Tax Act — https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/rent-tax.html)

Rent tax deadline — period 1 Dec to 31 May — Return and payment due by 28 June (Rent Tax Act — https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/rent-tax.html)

Rent tax deadline — period 1 Jun to 30 Nov — Return and payment due by 28 December (Rent Tax Act — https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/rent-tax.html)