Source-cited draft: personal 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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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
Rent tax filing frequency
Two 6-monthly returns per yearRent 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 JuneRent 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 DecemberRent Tax Act — https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/rent-tax.html
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Other Vanuatu computations in the OpenAccountants Tax Library.