Tax Overview in Vanuatu

Tax overview 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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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 ↗

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The Vanuatu tax system at a glance

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.html)
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/)
Corporate income tax — None — no tax on company profits, dividends or capital gains (Vanuatu tax legislation (no corporate income tax statute) — https://www.globalcitizensolutions.com/vanuatu-taxes/)
Capital gains, inheritance and wealth tax — None (Vanuatu tax legislation — https://www.globalcitizensolutions.com/vanuatu-taxes/)
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.html)
Rent tax on rental income — 12.5% of gross rental income % (Rent Tax Act — https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/rent-tax.html)
Social security (provident fund) — Vanuatu National Provident Fund (VNPF) — 8% total (4% employer + 4% employee) through 31 Dec 2025 % (National Provident Fund Act — https://www.vnpf.com.vu/employers.html)
Main recurring filing deadline (VAT) — VAT return and payment due by the 27th of the month following the end of the taxable period (Value Added Tax Act — https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html)
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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The Vanuatu tax system at a glance

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.html)

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/)

Corporate income tax — None — no tax on company profits, dividends or capital gains (Vanuatu tax legislation (no corporate income tax statute) — https://www.globalcitizensolutions.com/vanuatu-taxes/)

Capital gains, inheritance and wealth tax — None (Vanuatu tax legislation — https://www.globalcitizensolutions.com/vanuatu-taxes/)

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.html)

Rent tax on rental income — 12.5% of gross rental income % (Rent Tax Act — https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/rent-tax.html)

Social security (provident fund) — Vanuatu National Provident Fund (VNPF) — 8% total (4% employer + 4% employee) through 31 Dec 2025 % (National Provident Fund Act — https://www.vnpf.com.vu/employers.html)

Main recurring filing deadline (VAT) — VAT return and payment due by the 27th of the month following the end of the taxable period (Value Added Tax Act — https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html)

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)