GSL / International Taxation / Vanuatu

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

Service packages Legislation Tax System Audit Services

Taxes of Vanuatu

No
Сorporate tax
No
Capital gains tax
No
VAT
No
Withholding tax
No
Exchange control

info
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

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.

International tax treaties

Vanuatu has entered into 1 Double Tax Treaty (DTC) and 13 Tax Information Exchange Agreements (TIEA) with the following jurisdictions:

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.

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