Source-cited draft: tax overview for Vanuatu (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| The Vanuatu tax system at a glance | 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 | |
| Personal income tax | None — Vanuatu levies no tax on personal income, salaries or wagesVanuatu tax legislation (no Income Tax Act in force) | |
| Corporate income tax | None — no tax on company profits, dividends or capital gainsVanuatu tax legislation (no corporate income tax statute) | |
| Capital gains, inheritance and wealth tax | NoneVanuatu tax legislation | |
| Value Added Tax (VAT) | Yes — standard rate 15%Value Added Tax Act |
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.
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Other Vanuatu computations in the OpenAccountants library.
| Rent tax on rental income | 12.5% of gross rental incomeRent Tax Act |
| Social security (provident fund) | Vanuatu National Provident Fund (VNPF) — 8% total (4% employer + 4% employee) through 31 Dec 2025National Provident Fund Act |
| 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 |
| 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 basedVanuatu tax legislation |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.