Vanuatu tax system: audit, reporting and optimization of taxation of Vanuatu companies and individuals: VAT, income tax and capital gains

Basic taxes (briefly)

Personal tax No
Corporate tax (in detail) No
Capital gains tax. Details No
VAT. Details International companies are exempt from all forms of taxation in Vanuatu
Other taxes No
Government fee 150 USD for the registration of an international company
Stamp duty No

International tax agreement

Sweden
   
Australia, Denmark, Faeroe Islands, Finland, France, Greenland, Grenada, Iceland, Ireland, New Zealand, Norway, Republic of Korea, San Marino


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Taxation of individuals

Vanuatu law makes no distinction between the foreign employees and resident or non-resident employees of resident or non-resident companies.

In Vanuatu there are no taxes for individuals other than import duties (at varying rates).

Income tax

No.

CFC rules

No CFC rules.

Withholding tax

No.

VAT

Rate of VAT is 12.5%.

Exemption of companies from certain taxes and duties.

Any company not doing business in Vanuatu and its shareholders are exempt from any taxes on income, profits, capital gains, distributions accrued to or received by or from such company.

Offshore companies are not subject to any inheritance, succession or gift tax, rate, duty, levy or other charge payable in Vanuatu on any shares, debentures or other securities.

Stamp duty

In the following cases, an offshore company must be exempt from paying stamp duty:

all transfers of property, other than real property, located in Vanuatu; all transactions and declarations in respect of shares, debentures or other securities of the company; and all other transactions relating to the company's business.

Double taxation treaties

1 TIEAs: Sweden.

13 TIEAs: Australia, Denmark, Faeroe Islands, Finland, France, Greenland, Grenada, Iceland, Ireland, New Zealand, Norway, Republic of Korea, San Marino.

Currency controls

In general, there are no currency restrictions.

Translated with www.DeepL.com/Translator (free version)

    Taxes of Vanuatu

    Min. rate for corporate tax No
    Capital gains tax No
    VAT No
    Withholding tax No
    Exchange control No
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