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Vanuatu: Offshore Legal and Tax Regimes

Tax Treatment of Offshore Operations

In Vanuatu there is no income or corporation tax, no capital gains tax, no sales tax (this has been replaced by a value added tax), and no withholding tax. Companies and partnerships pay annual fees to the Government depending on their nature and capitalisation. Registration fees dependent on authorised capital are described in Forms of Company; license fees dependent on sector are described in Domestic Corporate Taxation; licence fees for financial institutions are given in Offshore Business Sectors.

International Companies however are exempt from licensing and the associated fees.



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