0% - no corporate income tax for local or international companies; International Companies can be exempt from most taxes for 20 years, paying a flat USD 300 annual fee instead.
0% - no personal income tax, capital gains tax, inheritance tax, or wealth tax.
15% standard VAT (the principal source of government tax revenue); registration required above VUV 4 million annual turnover.
Individual tax residency is available for people who live in Vanuatu for more than 183 days a year, though this has limited practical consequence given Vanuatu's zero-rate treatment of individuals regardless of residency status. Vanuatu law makes no distinction between resident and non-resident individuals, or between foreign and local employees, for tax purposes - both categories are equally exempt from personal income tax. Companies not doing business in Vanuatu (offshore/International Companies) and their shareholders are exempt from all taxes on income, profits, capital gains, and distributions.
Confirmed via GSL: Vanuatu has no Controlled Foreign Company rules.
Not a meaningful question in Vanuatu's case: there is no corporate income tax, capital gains tax, or withholding tax on companies at all, so there is no interest-deductibility base against which a thin capitalization rule could operate. No such rule was identified in available sources.
No domestic FBAR/Form 8938-equivalent requiring Vanuatu residents to self-report their own foreign accounts was identified. On the institutional side, Vanuatu signed the OECD's Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA) - one source dates this to June 22, 2018 with exchange beginning September 2018, while another source describes signing in 2019 with exchange beginning 2020; this date discrepancy is flagged rather than resolved, but both sources agree Vanuatu does participate in CRS automatic exchange. Vanuatu has not signed the OECD's Multilateral Convention (MLI). Separately and independently of Vanuatu law, US citizens and Green Card holders with Vanuatu accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938 - notably, no US-Vanuatu tax treaty exists, so there is no foreign tax credit available against zero Vanuatu tax in any event, and Vanuatu citizenship or residency provides no US tax relief for US citizens or Green Card holders.
Resolved: Vanuatu has 1 comprehensive Double Tax Agreement, with New Zealand - confirmed via New Zealand's own official legislation (the Double Tax Agreements (Vanuatu) Order 2010, SR 2010/471). This is a genuinely narrow network; Vanuatu has not signed comprehensive DTAs with most other countries, consistent across multiple independent sources. Separately, Vanuatu maintains a network of roughly 13-14 Tax Information Exchange Agreements (TIEAs) - narrower information-exchange instruments, not treaties providing double-tax relief - with Australia, Denmark, the Faroe Islands, Finland, France, Greenland, Grenada, Iceland, Ireland, Korea, New Zealand, Norway, San Marino, and Sweden, per GSL and a Lowtax/offshore-law compilation (source counts vary between 13 and 14 depending on whether a given agreement is still counted as active). The earlier "19 treaties" figure conflated TIEAs with comprehensive DTAs and does not hold up against the New Zealand government's own primary confirmation of a single DTA; it is not relied on here. Vanuatu remains on the EU list of non-cooperative jurisdictions as of February 2026 per available sources, which creates practical banking and treaty-access friction independent of the underlying DTA count.