🇻🇺 Vanuatu Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax None None system

Corporate tax None

VAT 15.0% standard rate

Tax residency —

Vanuatu tax profile

Data year: 2026

Tax system: None No personal income tax, corporate income tax, capital gains tax, inheritance tax, or wealth tax. Government revenue comes mainly from VAT (15%), customs duties and excise, business licence fees, rent tax on qualifying rental income, and other sector levies. Employers must remit Vanuatu National Provident Fund (VNPF) contributions on employee remuneration (6% employee and 6% employer from 1 January 2026).
Top PIT rate: No Income Tax
Corporate tax rate: No Corporate Tax
VAT: 15.0%
Capital gains tax: No Capital Gains Tax
Social security (employee): 6.0%
Social security (employer): 6.0%
Dividend withholding: 0.0%
Interest withholding: 0.0%
Royalty withholding: 0.0%
Treaty count: --

Residency rules: With no income tax, statutory tax-residence day counts do not trigger personal income tax. Immigration status, business licences, VAT registration, rent tax, VNPF, and CRS/AEOI reporting obligations depend on activity and applicable law rather than a headline PIT threshold.
Exit tax: No
CFC rules: No

DCIR — Why Pay Taxes? brochure (accessed Oct 9, 2026) Revenue laws administered include VAT, rent tax, customs and excise; no income tax statute listed
DCIR — VAT introduction (accessed Oct 9, 2026) VAT 15% on taxable supplies; registration and return obligations for registered persons
Value Added Tax Act [Cap 247] (consolidated) (accessed Oct 9, 2026) Statutory 15% rate; zero-rated and exempt schedules
DCIR — Rent tax for landlords (accessed Oct 9, 2026) Rent tax 12.5% on gross rental income per six-month period; VT 200,000 individual exemption; VAT threshold VT 4M
Vanuatu National Provident Fund — employers (accessed Oct 9, 2026) Mandatory provident fund on remuneration from VT 3,000/month; contribution split employer/employee
VNPF — contribution rate increase (Act No. 25 of 2025) (accessed Oct 9, 2026) 12% total (6% employee / 6% employer) from 1 January 2026; 8% applied through December 2025 contributions
DCIR — international tax cooperation (accessed Oct 9, 2026) MAAC, CRS MCAA, 14 TIEAs; no comprehensive income-tax DTA network

Oct 9, 2026
- Top income tax rate none 0
- Corporate tax rate none 0
2026 refresh — `verified`, `data_year`, rates, `has_capital_gains_tax`, `tax_authority_url`, sources, and prose (https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/rent-tax.html) (https://www.vnpf.com.vu/news.html) Source

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