Vu Corporate Income Tax

---
name: vu-corporate-income-tax
description: "Source-cited draft: corporate income tax 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-corporate-income-tax"
  jurisdiction: "VU"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Vanuatu Corporate Income Tax

## Company taxation

Vanuatu imposes no corporate income tax. Companies pay no tax on profits, dividends or capital gains, and there is no general withholding tax on dividends, interest or royalties. Companies do remain liable for VAT (if registered), annual business licence fees, and rent tax where they earn rental income.

- **Corporate income tax rate** — 0% % (Vanuatu levies no tax on company profits)  _(Vanuatu tax legislation (no corporate income tax statute) — https://www.globalcitizensolutions.com/vanuatu-taxes/)_
- **Corporate tax base** — Not applicable — no corporate income tax is assessed on profits  _(Vanuatu tax legislation)_
- **International companies** — Companies under the International Companies Act conduct business globally with no tax on profits, dividends or capital gains  _(International Companies Act — https://www.vanuatuisland.org/how-to-navigate-vanuatus-tax-system-incentives-and-regulations)_
- **Withholding tax on dividends** — 0% % (no withholding tax on dividends)  _(Vanuatu tax legislation — https://www.globalcitizensolutions.com/vanuatu-taxes/)_
- **Withholding tax on interest** — 0% % (no withholding tax on interest)  _(Vanuatu tax legislation — https://www.globalcitizensolutions.com/vanuatu-taxes/)_
- **Withholding tax on royalties** — 0% % (no withholding tax on royalties)  _(Vanuatu tax legislation — https://www.globalcitizensolutions.com/vanuatu-taxes/)_
- **Rent tax on company rental income** — 12.5% % (on all rental income, with no threshold exemption for companies)  _(Rent Tax Act — https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/rent-tax.html)_
- **Corporate income tax return / filing deadline** — None — companies file no income tax return (VAT, business licence and rent tax filings apply separately)  _(Vanuatu tax legislation)_
- **Record-keeping (international companies)** — International companies must keep accounting records but are not required to file financial reports with the DCIR  _(International Companies Act — https://www.vanuatuisland.org/how-to-navigate-vanuatus-tax-system-incentives-and-regulations)_

## 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-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/vu-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.