There are many questions about taxes in Vanuatu. The answer must be read with the source's date, because tax law can change. The information in this article comes from the website of Vanuatu's Department of Customs and Inland Revenue and a report of the OECD's Global Forum on Transparency, checked on 24 October 2026 via the search index; the Vanuatu government website could not be reached directly at the time of checking.
Value added tax
According to Vanuatu's Department of Customs and Inland Revenue:
- Value added tax started in 1998 at a rate of 12.5 percent.
- Its rate reached 15 percent in 2018.
- A business whose taxable sales in any 12-month period exceed, or are expected to exceed, 4 million vatu must register.
Income tax
The OECD's Global Forum on Transparency and Exchange of Information for Tax Purposes wrote in its 2019 peer review report on Vanuatu that Vanuatu has no tax on the income of companies or individuals. This is a source from 2019. Before any decision, ask Vanuatu's Department of Customs and Inland Revenue or a tax adviser about the current position.
The country you live in matters more
- Most countries tax on the basis of residence. As long as you live in a country, that country's tax rules apply to you, whatever passport you hold.
- Under the CRS standard, banks ask about your tax residence, not only your nationality. The article "Banks, CRS and a second passport" explains this.
- If you register a company in Vanuatu, assess that company's obligations and your own personal obligations in your country of residence separately.
Royal Golden does not give tax advice. This article is general information and is not tax or legal advice.
Sources
- Vanuatu Department of Customs and Inland Revenue, introduction to value added tax — https://customsinlandrevenue.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html (via the search index; checked on 24 October 2026)
- OECD, Global Forum on Transparency, peer review of Vanuatu (2019) — https://www.oecd.org/content/dam/oecd/en/publications/reports/2019/07/global-forum-on-transparency-and-exchange-of-information-for-tax-purposes-vanuatu-2019-second-round_1be6c342/dd70b774-en.pdf (via the search index; checked on 24 October 2026)