Vanuatu Tax Rates
Vanuatu imposes no income tax (personal or corporate), capital gains tax, wealth tax, or death duties on either residents or non-residents with Vanuatu source income. There is no income tax on employment income.
Accordingly, there is no concept of a "tax year". Vanuatu has no international tax treaties.
For other taxes, refer to section below.
Vanuatu Corporate Tax
Vanuatu imposes no income tax (personal or corporate), capital gains tax, wealth tax, or death duties on either residents or non-residents with Vanuatu source income.
Accordingly, there is no concept of a "tax year". Vanuatu has no international tax treaties.
OTHER TAXES/IMPOSTS:
Local taxes imposed include the following:
(a) Value Added Tax (VAT) at the rate of 12.5%.
(b) Import Duties at various rates.
(c) A tax of 12.5% on rental accommodation.
(d) Business Licences: All domestic business activities require a licence, the fee for which various according to the business category.
(e) Stamp Duty is charged on transfer of local land leases at 5% with a Lands Records office transfer fee of an additional 2%. Stamp Duty is charged on share transfers in non-land owning companies at 6 cents for every $1,000. Legal documents (mortgages etc) require stamping at rates up to 1%.
FOREIGN TAX RELIEF
Vanuatu has not entered into tax treaties with other jurisdictions.
WITHHOLDING TAXES
There are no withholding taxes imposed on income of any type transferred out of Vanuatu.
EXCHANGE CONTROL
There are no exchange controls in Vanuatu.
TAX TREATIES
Vanuatu has no tax treaties.
OTHER
Vanuatu is a finance centre and, as such, provides structures for use in international business and estate planning. As to which structure is appropriate depends on a careful analysis of the situation at hand.
Common entities include:
- Companies limited by shares
- Offshore Trusts
- Captive Insurance companies
- Exempt Banks
- Offshore shipping companies
Vanuatu VAT (Value Added Tax)
Value Added Tax (VAT) is imposed at the rate of 12.5% in Vanuatu.
Vanuatu
Income Tax Rate
Vanuatu
Corporate Tax Rate
Vanuatu
Sales Tax / VAT Rate
0%
0%
12.5%
Last Update: Nov 2010
(This page may show previous year's tax rates. Always check last update time)
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