Source-cited draft: tax overview 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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Overview of Vanuatu tax system
Vanuatu is a long-standing low-tax jurisdiction with no personal income tax, no corporate income tax, no capital gains tax, and no inheritance or wealth tax. Government revenue is raised mainly through Value Added Tax (VAT), import duties, business licence fees, a rent tax on rental income, and other indirect levies.
National currency
Vanuatu vatu (VUV / VT)Reserve Bank of Vanuatu Act
Principal tax authority
Department of Customs and Inland Revenue (DCIR)Value Added Tax Act — https://customsinlandrevenue.gov.vu/taxes-and-licensing.htmlView source ↗
Personal income tax
None — Vanuatu levies no tax on personal income, salaries or wages ((approx — confirm))Vanuatu tax legislation (no Income Tax Act in force) — https://www.globalcitizensolutions.com/vanuatu-taxes/View source ↗
Corporate income tax
None — no tax on company profits, dividends or capital gainsVanuatu tax legislation (no corporate income tax statute) — https://www.globalcitizensolutions.com/vanuatu-taxes/View source ↗
Capital gains, inheritance and wealth tax
NoneVanuatu tax legislation — https://www.globalcitizensolutions.com/vanuatu-taxes/View source ↗
Value Added Tax (VAT)
Yes — standard rate 15%Value Added Tax Act — https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.htmlView source ↗
Rent tax on rental income
12.5% of gross rental incomeRent Tax Act — https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/rent-tax.htmlView source ↗
Social security (provident fund)
Vanuatu National Provident Fund (VNPF) — 8% total (4% employer + 4% employee) through 31 Dec 2025National Provident Fund Act — https://www.vnpf.com.vu/employers.htmlView source ↗
Main recurring filing deadline (VAT)
VAT return and payment due by the 27th of the month following the end of the taxable periodValue Added Tax Act — https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.htmlView source ↗
Basis of taxation
No residence-based income taxation — Vanuatu does not tax worldwide or local income of residents or non-residents; taxes are transaction/consumption based ((approx — confirm))Vanuatu tax legislation
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Other Vanuatu computations in the OpenAccountants Tax Library.