Vanuatu: Domestic Taxation
This page was last updated on 31 December 2020.
There are no individual taxes in Vanuatuother than import duties (at varying rates), VAT at 12.5% (2012), a tax on rental income over VT200,000 in a 6-month period of 12.5%, and stamp duty on some property transactions, share transfers and some other transactions at rates of up to 1% (minimum VT2,500). The Government levies fees on the acquisition of land, charging 2% of the unimproved capital value as a registration fee and 5% of the unimproved capital value as stamp duty. Although there are no State social security contributions as such, employees and employers contribute 6% of salary each to an approved superannuation scheme, usually the Vanuatu National Provident Fund.