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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%

Countries with a similar corporate tax rate

Vanuatu Corporate Tax FAQ