Vanuatu Personal Income Tax
Detailed personal income tax rates and rules for Vanuatu in 2026.
Vanuatu does not impose any personal income tax. There is no tax on salaries, wages, business income, or investment income for individuals. This applies to both residents and non-residents. Vanuatu is one of the few sovereign nations in the world with a zero income tax policy.
| Income Range (VUV) | Tax Rate |
|---|---|
| VT 0+ | 0% |
Filing Deadline
Not applicable — no income tax
Residency Rule
Since there is no income tax, tax residency has no direct implication for income tax purposes. However, residency is relevant for other regulatory and immigration purposes. Permanent residency and citizenship-by-investment programs are available.
How Vanuatu Income Tax compares
Vanuatu’s top personal income tax rate of 0% is the 182nd highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Oceania’s regional average of 20.1%.
