Vanuatu: Offshore Legal and Tax Regimes
Taxation of Foreign Employees
This section refers to the taxation of foreign employees in Vanuatu. See Domestic Personal Taxes for the general principles of individual taxation in Vanuatu, which also apply to the resident employees of non-resident entities. There is in fact no distinction between the employees of resident or non-resident operations. In any event there is no income tax, capital gains tax or payroll taxation.