Vanuatu tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Vanuatu tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Sources last checked 11 November 2026. Figures last changed 11 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Vanuatu | 0%* | 0% | 0% | 0% | 12.5% | 0%* |
* Provisional — not yet verified by the Sovereign engine. salary, crypto gains: from Invest Vanuatu (government agency), read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Vanuatu profile carries an accepted source for it.
Reviewer's notes: what is still open on this profile
- Rent Tax (CAP 196, DCIR 2026-11-11): 12.5% of a natural person's gross rent from land in Vanuatu over VT 200,000 in each six-month period; indicated annually as 12.5% over VT 400,000 (exact when each half exceeds VT 200,000) until the half-year rents, VAT status and taxpayer are given. Rent charged with VAT instead (commercial/short-term over VT 4M) is outside Rent Tax.
- VNPF 6% employee on covered local wages from January 2026; wages still need VNPF membership and per-employer monthly remuneration. CRS reporting applies; citizenship programmes create no separate tax exemption.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
How complete is the Vanuatu tax profile?
Partly complete. The Vanuatu profile is under review: the engine computes only some parts, and a figure marked provisional on this page comes from a published summary, not from the engine. It is not a verified full calculation; the reviewer's notes under the rates table say what is still open.
What is the top income tax rate in Vanuatu?
Provisionally 0%: the top rate on a salary from an Invest Vanuatu (government agency) summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. No personal income tax.
How are capital gains taxed in Vanuatu?
Vanuatu does not tax a capital gain on shares held as an investment in our model. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Vanuatu?
In our model Vanuatu charges no tax on dividends or interest received by a resident individual.
How is crypto taxed in Vanuatu?
In our model Vanuatu does not tax a private investor's gain on crypto assets, but the engine has no computed figure for it. Provisionally 0%: the top rate on a crypto gain from an Invest Vanuatu (government agency) summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. No specific rule; no income or capital gains tax.
Does Vanuatu tax foreign income?
Generally no. Vanuatu taxes income from sources in Vanuatu. Income from abroad is generally outside the tax, with exceptions.
Does Vanuatu have a wealth tax?
This is not verified as a general wealth tax. Vanuatu has local property taxes: the Lands service directs payment to municipal or provincial councils, the Valuer General handles property-tax valuation disputes, Port Vila issues title-linked property-tax invoices, and Luganville reports 2026 collection. The current bylaws, areas, statutory valuations, owner classes and exemptions have not been reconciled. A national market portfolio cannot produce a local property charge or certify zero; general net-wealth scope is also not certified.
Does Vanuatu have an exit tax for individuals?
This is not verified yet: we have not checked whether Vanuatu taxes unrealised gains when a resident leaves, so this page does not say that it does not.
What special tax regimes does Vanuatu have?
Our profiles list one regime: Citizenship by Investment (DSP) — information only; not numerically modelled. It has its own conditions.
When do you become tax resident in Vanuatu?
The Vanuatu day test (No income tax; 183-day VAT and CRS residence tests have separate scope): no income tax; VAT and CRS use a 183-day rolling test plus home or public-service routes. Home, government service, VAT registration, CRS self-certification and foreign tax residence are separate. A 183-day stay must not be shown as a personal income-tax alert.
Residence decides whether Vanuatu taxes you on these rates. See the Vanuatu day-count test and count your own days.
Sources
The Vanuatu profile cites 8 sources for these rules, 8 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- Vanuatu Foreign Investment Promotion Agency — Low tax jurisdiction · official, retrieved 2026-11-11
- Vanuatu Customs & Inland Revenue — Information for Rent House Owners (Rent Tax) · official, retrieved 2026-11-11
- Rent Taxation Act [CAP 196], Consolidated Edition 2020 — s. 1, s. 3, Schedule 1 · official, retrieved 2026-11-11
- Vanuatu National Provident Fund — Press release: increase in mandatory contribution rate · official, retrieved 2026-11-11
- Vanuatu National Provident Fund · official
- Vanuatu Department of Lands — property tax and valuation · official, retrieved 2026-11-10
- Port Vila City Council — property-tax invoices and accounts · official, retrieved 2026-11-10
- Vanuatu Department of Urban Affairs — municipalities · official, retrieved 2026-11-10
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Vanuatu with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Vanuatu side by side with other countries, see every country or try the live demo.
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