Vanuatu Company Tax Benefits

Vanuatu is a zero-tax jurisdiction for offshore companies. A Vanuatu International Company conducting business outside Vanuatu pays no corporate income tax, no capital gains tax, no withholding tax, and has no filing or reporting obligations.

Vanuatu Tax Rate: Zero

Under the Vanuatu International Companies Act 1992, an International Company (IC) that does not conduct business within Vanuatu is fully exempt from all Vanuatu taxation. This includes:

• Corporate income tax: 0% — no tax on profits from international operations
• Capital gains tax: 0% — no tax on sale of assets, shares, or investments
• Withholding tax: 0% — no tax on dividends, interest, or royalties paid to non-residents
• Inheritance tax: 0% — no estate or succession tax
• Stamp duty: 0% — no transfer taxes on share transactions
• VAT/GST: Not applicable — Vanuatu IC is not registered for VAT purposes

No Reporting Requirements

A key advantage of the Vanuatu IC structure is the complete absence of reporting obligations:

• No annual accounts required
• No audit requirement
• No tax returns to file
• No financial statements to submit to the VFSC
• No economic substance requirements (for non-VFSC-licensed companies)

The only annual obligation is payment of the renewal fee to the registered agent to keep the company in good standing.

Is Vanuatu on the EU Blacklist?

As of 2025, Vanuatu is not on the EU list of non-cooperative tax jurisdictions (the EU blacklist). Vanuatu has undergone assessment by the EU Code of Conduct Group and has made commitments on tax transparency and information exchange.

Vanuatu is a member of the OECD Global Forum on Transparency and Exchange of Information, and has signed the multilateral Convention on Mutual Administrative Assistance in Tax Matters. This means Vanuatu can share tax information with signatory countries when formally requested.

See: Is Vanuatu on the EU Blacklist? 2025 Update

Vanuatu Company Privacy

Privacy is a core feature of the Vanuatu IC structure:

• No publicly accessible shareholder register
• No publicly accessible director register
• Beneficial ownership information held by the registered agent, not publicly disclosed
• Nominee director and nominee shareholder services available for additional privacy

Note: Vanuatu participates in automatic exchange of information under international standards. While ownership is not publicly disclosed, it may be shared with tax authorities of member countries upon formal request.

How Vanuatu Compares on Tax