Vanuatu
Melanesia · VU · 0 treaties
What is the tax system in Vanuatu?
Vanuatu operates under a no income tax system. There is 0% corporate tax and 0% dividend withholding tax.
Tax profile
| Corporate income tax | 0% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 12.5% |
| Personal income (top rate) | 0% |
| Capital gains | n/a |
| Tax system | No Income Tax |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What are the main tax rates in Vanuatu?
- Vanuatu has no personal income tax, 0% corporate tax, and 0% dividend withholding tax. The standard VAT rate is 12.5%.
- How can one establish tax residency in Vanuatu?
- Tax residency in Vanuatu is established after 183 days. The country offers a moderate ease of residency and has a golden visa program.
- Does Vanuatu have tax treaties?
- Vanuatu currently has 0 tax treaties.