VAT GST in Vanuatu

Vat / gst 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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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)

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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))

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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))