Vatican
Southern Europe · VA · 0 treaties
Tax profile
| Corporate income tax | 0% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 0% |
| Personal income (top rate) | 0% |
| Capital gains | n/a |
| Tax system | No Income Tax |
| Residency threshold | — |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- No general personal income tax in Vatican City; lay employees are taxed mainly on employment income paid by Vatican entities
- Members of the clergy and religious institutes are generally exempt from Vatican income tax and instead are typically taxed in their home country
Because Vatican City does not operate a comprehensive personal income tax system with formal statutory residence tests, ceasing Vatican tax connections is generally a matter of ending Vatican employment or functions, rather than meeting complex residence or domicile criteria.