Asia-Pacific · Tax guide
Vanuatu
Vanuatu has no corporate income tax (0%), no personal income tax and no withholding tax, and raises its revenue from VAT at 15% and business licences. Taxes are administered by the Department of Customs and Inland Revenue.
At a glance
- Corporate income tax
- 0%
- VAT
- 15%
- VAT registration
- VT 4,000,000
- Withholding on payments abroad
- 0%
No income tax
Standard rate
Annual turnover
None
No income tax
Vanuatu charges no tax on company profits or personal income. Businesses need an annual business licence, with fees that vary by activity and location.
VAT
VAT is 15%. Registration is required once annual turnover exceeds VT 4,000,000. Returns are filed monthly or quarterly.
Key dates
- Monthly or quarterlyVAT return
- AnnuallyBusiness licence renewal
Figures and sources
4 figures- Corporate income tax rate0%Under professional review
- VAT rate15%Under professional review
- Annual turnover above which VAT registration is requiredVT 4,000,000Under professional review
- Withholding on payments to non-residents0%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Vanuatu based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Vanuatu (a Vanuatu tax adviser) before making compliance decisions.