Oceania & Pacific
Vanuatu: tax at a glance
A zero-direct-tax jurisdiction. There is no personal income tax, no corporate income tax, and no capital gains or inheritance tax. The state runs on 15% VAT and import duties.
No personal income tax
Last verified
Ways to relocate to Vanuatu
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 0%No personal income tax.
- Corporate income
- 0%
- Capital gains
- None
- VAT
- 15%
- Dividends (WHT)
- 0%
- Interest (WHT)
- 0%
- Royalties (WHT)
- 0%
- Social security (employee)
- 4% to the Vanuatu National Provident Fund
- Social security (employer)
- 6% to the Vanuatu National Provident Fund
- Wealth tax
- None
- Inheritance / estate
- None (no estate duty)
- Property tax
- Land-lease registration and rent duties, plus municipal rates
- Other
- Import duties and business licence fees
How the system works
- Tax system
- No personal income tax
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
A special regime for new arrivals
No income tax at all. Revenue is raised through 12.5% VAT, import duties and business licence fees.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.