OpenAccountants/Vanuatu/Vanuatu VAT / GST

Vanuatu VAT / GST

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: vat / gst for Vanuatu (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

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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Key figures — Vanuatu, 2025

Every figure is drawn from this Tax Guide and cited to its source.

VAT scope and administration

VAT is Vanuatu's primary consumption tax, administered by the Department of Customs and Inland Revenue (DCIR) under the Value Added Tax Act. It applies at a single standard rate of 15%, with defined zero-rated and exempt categories.Value Added Tax Act

Standard VAT rate

15Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html)

Zero-rated — exported goods

0% on exported goods and goods not situated in Vanuatu at the time of supplyValue Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html)

Zero-rated — services to non-residents

0% on services provided to non-residents outside Vanuatu and services physically supplied outside VanuatuValue Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html)

Zero-rated — going concern and international transport

0% on a taxable activity sold as a going concern to a registered person, and on international transportation of passengers and goodsValue Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html)

Exempt — financial services

Financial services are exempt from VATValue Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html)

Exempt — residential rental

Residential rental accommodation is exempt from VAT (also the sale of a property used for residential rental for at least 5 years)Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html)

Exempt — education and donated goods

Education by an approved educational institution and donated goods/services sold by non-profit organisations are exemptValue Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html)

Compulsory registration threshold

4,000,000Value Added Tax Act (https://investvanuatu.vu/business-in-vanuatu/vat-registration/)

Voluntary registration

Persons under VT 4,000,000 turnover carrying on a taxable activity may register voluntarilyValue Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html)

Default taxable period

Monthly (1-month taxable period)Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html)

Quarterly filing option

8,000,000Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html)

VAT return and payment deadline

27th day of the month following the end of the taxable period (returns otherwise due 27 Dec are due 5 Jan)Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html)

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The full Guide

VAT rates and scope

VAT scope and administration — VAT is Vanuatu's primary consumption tax, administered by the Department of Customs and Inland Revenue (DCIR) under the Value Added Tax Act. It applies at a single standard rate of 15%, with defined zero-rated and exempt categories. (Value Added Tax Act)
Standard VAT rate — 15 % (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))
Zero-rated — exported goods — 0% on exported goods and goods not situated in Vanuatu at the time of supply % (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))
Zero-rated — services to non-residents — 0% on services provided to non-residents outside Vanuatu and services physically supplied outside Vanuatu % (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))
Zero-rated — going concern and international transport — 0% on a taxable activity sold as a going concern to a registered person, and on international transportation of passengers and goods % (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))
Exempt — financial services — Financial services are exempt from VAT (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))
Exempt — residential rental — Residential rental accommodation is exempt from VAT (also the sale of a property used for residential rental for at least 5 years) (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))
Exempt — education and donated goods — Education by an approved educational institution and donated goods/services sold by non-profit organisations are exempt (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))
Compulsory registration threshold — 4,000,000 VUV (of taxable supplies in any 12-month period (actual or expected)) (Value Added Tax Act (https://investvanuatu.vu/business-in-vanuatu/vat-registration/))
Voluntary registration — Persons under VT 4,000,000 turnover carrying on a taxable activity may register voluntarily (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))
Default taxable period — Monthly (1-month taxable period) (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))
Quarterly filing option — 8,000,000 VUV (Persons with taxable supplies under this amount a year may apply to file 3-monthly (quarterly) returns) (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))
VAT return and payment deadline — 27th day of the month following the end of the taxable period (returns otherwise due 27 Dec are due 5 Jan) (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))

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VAT rates and scope

VAT scope and administration — VAT is Vanuatu's primary consumption tax, administered by the Department of Customs and Inland Revenue (DCIR) under the Value Added Tax Act. It applies at a single standard rate of 15%, with defined zero-rated and exempt categories. (Value Added Tax Act)

Standard VAT rate — 15 % (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))

Zero-rated — exported goods — 0% on exported goods and goods not situated in Vanuatu at the time of supply % (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))

Zero-rated — services to non-residents — 0% on services provided to non-residents outside Vanuatu and services physically supplied outside Vanuatu % (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))

Zero-rated — going concern and international transport — 0% on a taxable activity sold as a going concern to a registered person, and on international transportation of passengers and goods % (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))

Exempt — financial services — Financial services are exempt from VAT (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))

Exempt — residential rental — Residential rental accommodation is exempt from VAT (also the sale of a property used for residential rental for at least 5 years) (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))

Exempt — education and donated goods — Education by an approved educational institution and donated goods/services sold by non-profit organisations are exempt (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))

Compulsory registration threshold — 4,000,000 VUV (of taxable supplies in any 12-month period (actual or expected)) (Value Added Tax Act (https://investvanuatu.vu/business-in-vanuatu/vat-registration/))

Voluntary registration — Persons under VT 4,000,000 turnover carrying on a taxable activity may register voluntarily (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))

Default taxable period — Monthly (1-month taxable period) (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))

Quarterly filing option — 8,000,000 VUV (Persons with taxable supplies under this amount a year may apply to file 3-monthly (quarterly) returns) (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))

VAT return and payment deadline — 27th day of the month following the end of the taxable period (returns otherwise due 27 Dec are due 5 Jan) (Value Added Tax Act (https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html))