Vanuatu VAT / Sales Tax

Detailed vat / sales tax rates and rules for Vanuatu in 2026.

VAT / Sales TaxVUV

Vanuatu's Value Added Tax (VAT) is the principal source of government tax revenue, levied at a standard rate of 15% on most goods and services. Exports are zero-rated. Financial services and residential rental accommodation are exempt. The VAT system was introduced in 1998 and is modeled on the New Zealand GST framework. All businesses with annual turnover exceeding VUV 4 million must register for VAT.

Standard Rate

15%

Registration Threshold

VUV 4,000,000 annual turnover

Reduced Rates

0% — Exports, financial services (exempt), residential rental (exempt)

How Vanuatu VAT / Sales Tax compares

Vanuatu’s standard VAT / sales tax rate of 15% is the 93rd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Oceania’s regional average of 7.1%.