Vu Company Formation

---
name: vu-company-formation
description: "Source-cited draft: company formation & entity choice for Vanuatu (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/vu-company-formation"
  jurisdiction: "VU"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Vanuatu Company Formation & Entity Choice

## Entity types, incorporation and compliance

- **Overview of company formation administration** — Company formation in Vanuatu is administered by the Vanuatu Financial Services Commission (VFSC). Domestic companies are formed under the Companies Act No. 25 of 2012, while offshore vehicles use the International Companies Act. All businesses operating locally also need a Business Licence from the DCIR.
- **Local company governing law** — Companies Act No. 25 of 2012  _(Companies Act No. 25 of 2012 (https://www.vfsc.vu/legislation/companies-act-2012/))_
- **Companies registry** — Vanuatu Financial Services Commission (VFSC)  _(Companies Act No. 25 of 2012 (https://www.vfsc.vu/registering/))_
- **Common entity types** — Local limited liability company, international company (IC), and registered business name (sole trader/partnership)  _(Companies Act No. 25 of 2012 / International Companies Act (https://www.vfsc.vu/registering/))_
- **Minimum share capital** — No minimum capital required; a company can be formed with a single share  _(Companies Act No. 25 of 2012 (https://incorporations.io/companies-act/vanuatu))_
- **Incorporation timeline** — 3 to 5 working days for the Certificate of Incorporation once a complete application is filed  _(Companies Act No. 25 of 2012 (https://www.investvanuatu.org/wp-content/uploads/2019/07/VFSC-FS.pdf))_
- **Incorporation / annual fee (capital-based)** — From VT 30,000 (authorised share capital VT 35m or less) up to VT 250,000 (capital up to VT 300m); same fee payable annually VUV (approx — confirm current VFSC fee schedule)  _(Companies Act No. 25 of 2012 (VFSC fee schedule) (https://www.vfsc.vu/companies-fees-and-penalties/))_
- **Business name registration fee** — VT 10,000 to register; VT 5,000 annual renewal (if renewed before 30 September) VUV  _(Companies Act No. 25 of 2012 (VFSC fee schedule) (https://www.investvanuatu.org/wp-content/uploads/2019/07/VFSC-FS.pdf))_
- **Business Licence** — All businesses operating in Vanuatu must hold a Business Licence from the DCIR Rates & Taxes Office; annual fee ranges from VT 20,000 to over VT 1,000,000 depending on activity and turnover VUV (approx — confirm current fee bands)  _(Business Licence Act (https://investvanuatu.vu/business-in-vanuatu/business-registration/))_
- **Core incorporation steps** — Submit VFSC application form with passport ID of foreign shareholders/directors and the fee; obtain Certificate of Incorporation; procure company seal  _(Companies Act No. 25 of 2012 (https://www.investvanuatu.org/wp-content/uploads/2019/07/VFSC-FS.pdf))_
- **Core annual compliance** — Pay annual company fee to VFSC, renew Business Licence, and (international companies) keep accounting records  _(Companies Act No. 25 of 2012 / International Companies Act (https://www.vfsc.vu/companies-fees-and-penalties/))_
- **Business Licence incentive** — New businesses in certain priority sectors may qualify for licence-fee exemption for the first three years (approx — confirm eligible sectors)  _(Business Licence Act (https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/rent-tax.html))_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `vu-company-formation` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/vu-company-formation. If neither is available, confirm every figure against the official source pages cited above before relying on it.