Vanuatu Corporate Income Tax
Detailed corporate income tax rates and rules for Vanuatu in 2026.
Corporate TaxVUV
Vanuatu does not impose corporate income tax. Companies registered in Vanuatu are not subject to tax on their profits, regardless of whether the income is sourced domestically or internationally. This zero-tax corporate environment has made Vanuatu a popular jurisdiction for international business companies (IBCs) and offshore structures. Companies are subject to annual registration fees and must comply with regulatory requirements.
Standard Rate
0%
How Vanuatu Corporate Tax compares
Vanuatu’s corporate tax rate of 0% is the 196th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Oceania’s regional average of 16.8%.
Vanuatu
0%
Oceania average
16.8%
Global average
22.2%