Vanuatu Tax & Annual Compliance: General Overview
A plain-language summary of the main Vanuatu tax and filing points for a company in 2026. This is general information to help you plan, not tax or legal advice. Your Vanuatu provider or adviser confirms what applies to your situation.
Vanuatu Tax & Annual Compliance: General Overview
A plain-language summary of the main Vanuatu tax and filing points for a company in 2026. This is general information to help you plan, not tax or legal advice. Your Vanuatu provider or adviser confirms what applies to your situation.
No General Income Tax
Vanuatu levies no general corporate or personal income tax, and an International Company is not subject to Vanuatu income tax on its foreign business. This does not make the owner internationally tax-free: tax may arise in the owner's country of residence or where management and activities take place.
Indirect Charges
Vanuatu VAT applies at 15% to taxable goods and services supplied in Vanuatu by registered persons. An International Company operating outside Vanuatu generally has no Vanuatu VAT obligation, though this should be confirmed for any Vanuatu-connected activity.
Registered Agent & Regulated Activities
An International Company must maintain a licensed registered agent and registered office in Vanuatu and keep proper corporate and accounting records. Regulated activities such as financial services, investment business, virtual assets, banking, insurance and trust or company services require separate VFSC licensing.
Beneficial Ownership
An International Company must keep beneficial-ownership information and provide it to its registered agent and the authorities in line with applicable rules. Changes and required updates should be filed promptly.
Annual Registration Fee
An International Company pays an annual registration fee to the VFSC to maintain its registration, along with registered-agent fees. Unlike ordinary Companies Act companies, an International Company is not required to file the normal annual return or audited financial statements.
Accounting Records
An International Company must keep proper accounting records and underlying documentation sufficient to explain its transactions and financial position, retained with or accessible through its registered agent.
Start Your Vanuatu Company Today
Send us your details and we will explain the International Company option and connect you with a Vanuatu provider.
Request a Quote