TaxGlass

VU · Oceania · VUV

Vanuatu

Tax rates

0102030405060World avg (corporate) 22.6%Income · Corporate · Capital Gains · Crypto · Wealth Tax — 0%VAT 15%

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Notes & in practice

Income Tax

Vanuatu levies no general personal income tax on wages or business profits; the Department of Customs and Inland Revenue's own list of administered taxes is limited to Rent Tax, Value Added Tax, and Turnover Tax. Rent Tax is a separate, narrower levy charged at 12.5% on rental income in six-month periods, with the first VT 200,000 per period exempt for individual landlords.

VAT

The standard VAT rate rose from 12.5% to 15% with effect from 1 January 2018, following an Act of the Vanuatu Parliament.

In practice

Filing

VAT registration is mandatory once taxable supplies in any 12-month period exceed, or are expected to exceed, VT 4 million; businesses below that threshold may register voluntarily. The standard taxable period is one month, though businesses with taxable supplies under VT 8 million a year may apply to file quarterly, with returns and payment due by the 27th of the following month.

Source: Vanuatu Customs & Inland Revenue — Value Added Tax (VAT), Introduction to VAT in Vanuatu · as of 2026-07-27
Exemptions

Exempt supplies include financial services, education supplied by an approved educational institution, donated goods and services sold by non-profit organisations, and residential rental accommodation. Zero-rated supplies include exported goods, goods not situated in Vanuatu at the time of supply, international transport of passengers and goods, services supplied to non-residents outside Vanuatu, and supplies for approved aid projects.

Source: Vanuatu Customs & Inland Revenue — Value Added Tax (VAT), Introduction to VAT in Vanuatu · as of 2026-07-27

Capital Gains Tax

Vanuatu levies no personal income tax and no capital gains tax on individuals. The tax department's own tax-type navigation lists only VAT, Rent Tax, Turnover Tax, Excise Tax, and Import/Export Duties — no income tax or capital gains section.

Crypto Tax

Vanuatu levies no capital gains tax, so gains from disposing of cryptocurrency are not taxed. The tax department's own tax-type navigation lists only VAT, Rent Tax, Turnover Tax, Excise Tax, and Import/Export Duties — no income tax or capital gains section. Rent tax is charged at 12.5% on rental income, with the first VT 200,000 exempt for individual landlords.

Wealth Tax

No net wealth tax is levied in Vanuatu. The official Customs and Inland Revenue site's tax-type navigation lists only VAT, Rent Tax, Turnover Tax, Excise Tax, and Import/Export Duties, plus various licensing categories — no income tax section and no wealth tax section, consistent with Vanuatu's status as one of the few genuine zero-direct-tax jurisdictions.