- Top income tax rate not set 0
- Corporate tax rate not set 0
2026 refresh: verification date, data year, rates, capital gains tax status, tax authority URL, sources and notes (vanuatucustoms.gov.vu) (vnpf.com.vu) Source
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
- Treaty count not recorded
Tax residency
- 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
Filing information
- Fiscal year
- 01-01 – 12-31
Sources
- 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