Country tax profile · 2026
Vanuatu corporate tax
How Vanuatu treats corporate
The standard corporate profits tax in Vanuatu is 0%. No corporate income tax in Vanuatu. Government revenue is raised via VAT (15%), import duties and business licence fees. A 12.5% VAT/consumption base applies to goods and services.
Compiled by MyNomadWorld for Vanuatu and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Vanuatu's corporate tax compares
Vanuatu's corporate tax of 0% is the 169th highest of the 180 countries we track, against a global average of 21.2% and a Oceania average of 20.3%.
Countries with a similar corporate tax
Vatican City (0%) · Bahrain (0%) · Bahamas (0%) · Cayman Islands (0%) · Jersey (0%) · Isle of Man (0%)
Who is a tax resident of Vanuatu?
No personal income tax exists, so there is no income-tax residency trigger. Tax residency/domicile is not relevant for income taxation; Vanuatu is a zero-tax jurisdiction.
Related Vanuatu taxes
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What is the corporate tax rate in Vanuatu?
The standard corporate profits tax in Vanuatu is 0%. No corporate income tax in Vanuatu. Government revenue is raised via VAT (15%), import duties and business licence fees. A 12.5% VAT/consumption base applies to goods and services.