About Vanuatu's Tax System
Vanuatu, located in Oceania, offers a territorial tax system. Under a territorial tax system, only income earned within the country's borders is subject to taxation, making it an attractive destination for international entrepreneurs and digital nomads.
With a corporate tax rate of 0% and a top personal income tax rate of 0%,Vanuatu offers a moderate tax environmentin our World Tax Index with an overall score of 69/100.
Tax Information
0%
No corporate income tax.
0%
TerritorialNo personal income tax, capital gains tax, or inheritance tax.
Economic & Investment Climate
Measures how often a country's tax regulations have changed over the last decade. Higher score means more predictable tax environment.
Indicates how independent the country's tax system is from global pressures. Higher score means more control over own tax policies.
A measure of the country's overall economic health and predictability, based on GDP growth, inflation, and sovereign credit ratings.
Reflects the safety and security of investments in the country, considering factors like legal protections for investors and political risk.
Based on perceived levels of public sector corruption. Higher score indicates a cleaner, more transparent business environment.
Rates the value of special programs offered, such as tax-free periods for new residents or designated economic zones. Higher score means more attractive incentives.
Investment & Residency Programs
Vanuatu offers a Citizenship by Investment program, allowing qualified investors to obtain citizenship and a passport through strategic investment.
Minimum Investment
$130,000
Program Type
Donation
Processing Time
1-2 months
Citizenship Pathways
Vanuatu offers citizenship through ancestry or bloodline connections.
Rule
Jus Sanguinis (Right of Blood)
Conditions
A person is a citizen by descent if born outside Vanuatu to at least one parent who is a citizen of Vanuatu. This is restricted to 'indigenous' citizens (ni-Vanuatu).
Vanuatu's policy on birthright citizenship.
Rule
Jus Soli (Right of Soil)
Conditions
A person born in Vanuatu is automatically a citizen by birth, provided they have at least one parent who is a citizen of Vanuatu.
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