Tax in Vanuatu
Last reviewed: · by TaxProsRated editorial
TL;DR
Vanuatu's Department of Customs and Inland Revenue administers no personal income tax, no general corporate income tax, and VAT at 15 percent. Vanuatu is a no-direct-tax jurisdiction.
Tax authority
Department of Customs and Inland Revenue [SC1].
Filing framework
Individuals: no personal income tax. Companies: no general corporate income tax. VAT registration above threshold.
Residency
Residency for VAT purposes only [SC2].
Personal income tax
No personal income tax. No capital gains, inheritance, or wealth tax.
Corporate tax
No general corporate income tax. Annual filing fees apply.
Indirect tax
VAT 15 percent [SC3]. Zero-rated on exports.
Cryptoassets
Vanuatu Financial Services Commission has progressively developed CASP licensing framework.
Treaties
Limited DTT network.
Frequently asked
Does Vanuatu have personal income tax?
No personal income tax. No capital gains, inheritance, or wealth tax.
What is the Vanuatu corporate tax framework?
No general corporate income tax. Annual filing fees apply. Vanuatu Financial Services Commission has progressively developed CASP licensing framework.
Find a tax pro in Vanuatu
Browse credentialed pros serving Vanuatu — filter by specialty, language, and credential type.
Browse the Vanuatu directorySources
The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- Department of Customs and Inland Revenue (Vanuatu) · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Vanuatu as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.