This document outlines the tax benefits and privileges of investing in Vanuatu, including zero corporate and personal income tax, exemptions from VAT or import duties, access to long-term land leases and work permits for key positions. Investors are also entitled to freely repatriate funds without conditions and guaranteed minimum residency permits for shareholders. Vanuatu offers a tax haven status and strong government support for foreign investment.

1. Privileges
Not only will you be investing in one of the most beautiful countries in the
Pacific region but also benefit from Vanuatu’s tax haven status.
Your investment entitles you the following:
• Subject to compliance with
the Labour Act (Work
Permits) Act, access to
work permits for at least
two key positions requiring
professional, technical or
managerial expertise.
• Subject to compliance with
the Land Leases Act,
permission to lease land for
periods up to 75 years in
urban areas.
• Freely able to repatriate
funds without condition.
• Zero corporate and personal
income tax
• Subject to compliance with
the Value Added Tax Act and
Import Duties Act, eligible for
an exemption from either
VAT or import duty, or both,
for the whole or part of the
investment.
• Subject to compliance with
the Immigration Act,
guaranteed minimum two
residency permits for
shareholders in the foreign
investment who intend to
reside in the country to
implement their investment.
Vanuatu Investment Promotion Authority
PMB 9011
Laguna Building, Lini Highway,
Port Vila,
VANUATU
Tel: +678 24096 / 2441 Email: investment@vipa.org.vu
Fax: + 678 25216 Website: www.investvanuatu.org

2. ADVANTAGES OF
INVESTING IN VANUATU
Choosing Vanuatu as your investment
destination – “A Smart Choice:
Strong Government support
No income and corporate tax, and more …