VU · OceaniaVN · Asia
Vanuatu vs Vietnam: tax rates compared
Between the two, Vietnam's income tax rate (35%) tops Vanuatu's (0%) by 35pp. The 200-country average is 28%: Vanuatu sits below it, Vietnam sits above it.
Verified data covers six of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | VU | VN | Difference |
|---|---|---|---|
| Income Tax | 0% | 35% | VN +35 pplargest gap |
| Corporate Tax | 0% | 20% | VN +20 pp |
| VAT | 15% | 10% | VU +5 pp |
| Capital Gains Tax | 0% | 0.1% | VN +0.1 pp |
| Crypto Tax | 0% | 0.1% | VN +0.1 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Vanuatu | 0% | Source: Vanuatu Department of Customs and Inland Revenue — Information for Rent House Owners (Rent Tax) · as of 2026-07-20 |
| Vietnam | 35% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Taxes on personal income) · as of 2026-03-09 |
| Difference | −35 pp | Vietnam higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Vanuatu | 0% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Vietnam | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −20 pp | Vietnam higher |
Between the two, Vietnam's corporate tax rate (20%) tops Vanuatu's (0%) by 20pp. The 201-country average is 22.6%: both sit below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Vanuatu | 15% | Source: Department of Customs and Inland Revenue, Vanuatu — VAT Rate Change Notice to Retailers · as of 2018-01-01 |
| Vietnam | 10% | Source: PWC Worldwide Tax Summaries — Vietnam (Corporate, Other taxes) · as of 2026-03-09 |
| Difference | +5 pp | Vanuatu higher |
Between the two, Vanuatu's VAT rate (15%) tops Vietnam's (10%) by 5pp. The 181-country average is 15%: Vanuatu matches the world average, Vietnam sits below it. Vanuatu's figure is dated 2018-01-01 and Vietnam's 2026-03-09, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Vanuatu | 0% | Source: Vanuatu Department of Customs and Inland Revenue — Rent Tax · as of 2026-07-20 |
| Vietnam | 0.1% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Taxes on personal income) · as of 2026-03-09 |
| Difference | −0.1 pp | Vietnam higher |
Between the two, Vietnam's capital gains tax rate (0.1%) tops Vanuatu's (0%) by 0.1pp. The 175-country average is 10.3%: both sit below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Vanuatu | 0% | Source: Vanuatu Department of Customs and Inland Revenue — Rent Tax · as of 2026-07-20 |
| Vietnam | 0.1% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Vietnam · as of 2025-10-01 |
| Difference | −0.1 pp | Vietnam higher |
Between the two, Vietnam's crypto tax rate (0.1%) tops Vanuatu's (0%) by 0.1pp. The 88-country average is 13%: both sit below it. Vanuatu's figure is dated 2026-07-20 and Vietnam's 2025-10-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Vanuatu | 0% | Source: Vanuatu Department of Customs and Inland Revenue (official site) · as of 2026-07-18 |
| Vietnam | 0% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Other taxes) · as of 2026-03-09 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Vanuatu and Vietnam both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.