Vanuatu Personal Income Tax

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)