Vu Income Tax

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

# Vanuatu Personal Income Tax

## Personal income tax

- **Personal income tax overview** — Vanuatu has no personal income tax. There are no tax bands, no tax-free threshold and no annual income tax return for individuals' salary, wages, business or investment income. The only income-style tax an individual may face is the rent tax on rental income described below.
- **Personal income tax** — None — Vanuatu imposes no tax on the income of individuals (residents or non-residents)  _(Vanuatu tax legislation (no Income Tax Act in force) — https://www.globalcitizensolutions.com/vanuatu-taxes/)_
- **Income tax bands / rates** — Not applicable — there are no graduated bands or marginal rates  _(Vanuatu tax legislation)_
- **Tax-free threshold** — Not applicable — no income tax, therefore no threshold  _(Vanuatu tax legislation)_
- **Residence test** — Not applicable for income tax purposes — Vanuatu does not distinguish residents from non-residents for income taxation ((approx — confirm))  _(Vanuatu tax legislation)_
- **Individual income tax return / filing deadline** — None — individuals file no annual income tax return  _(Vanuatu tax legislation)_
- **Rent tax on rental income (individuals)** — 12.5% of gross rental income (no deduction for expenses) %  _(Rent Tax Act — https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/rent-tax.html)_
- **Rent tax exemption (individual landlords)** — First VT 200,000 of rental income exempt for individual landlords VUV  _(Rent Tax Act — https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/rent-tax.html)_
- **Rent tax filing frequency** — Two 6-monthly returns per year  _(Rent Tax Act — https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/rent-tax.html)_
- **Rent tax deadline — period 1 Dec to 31 May** — Return and payment due by 28 June  _(Rent Tax Act — https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/rent-tax.html)_
- **Rent tax deadline — period 1 Jun to 30 Nov** — Return and payment due by 28 December  _(Rent Tax 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-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/vu-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.