Volcanoes, Blue Holes & the Happiest Country on Earth
Yes. Vanuatu imposes no personal or corporate income tax, no capital gains tax, and no inheritance or wealth tax. Government revenue comes mainly from VAT, import duties, and fees.
The standard VAT rate is 15%, applied to most goods and services. Businesses above the turnover threshold must register with the Department of Customs and Inland Revenue.
No. Because there is no personal income tax, there is no personal income-tax return in Vanuatu. Businesses, however, must file VAT returns and meet licence and VNPF obligations.
No. Your tax exposure depends on where you are tax-resident and your citizenship. US citizens in particular are taxed on worldwide income regardless of where they live. Seek cross-border advice.
There is no income-based payroll tax, but employers and employees must contribute to the Vanuatu National Provident Fund (VNPF), a mandatory retirement-savings scheme totalling around 8% of wages.
Public facilities charge modest fees and are heavily subsidised, but the system is basic and there is no universal free scheme for foreign residents. Private insurance is strongly advised.
Complex or serious cases are usually evacuated to Australia, New Zealand, or New Caledonia. This is why medical-evacuation insurance is considered essential for relocating expats.
Yes. Both malaria and dengue occur in Vanuatu, particularly on the outer islands. Use mosquito protection and seek medical advice about anti-malarial precautions before travelling to rural areas.
Pharmacies in Port Vila carry common medicines, but specialist or brand-specific drugs may not be available. Bring a supply and a doctor's letter, and plan how to renew prescriptions.
Imported goods, fuel, and utilities are expensive because almost everything arrives by sea, but local produce and fish are cheap. The absence of income tax offsets living costs for many residents.
Bislama is the everyday lingua franca and a few phrases go a long way. English and French are also official and widely used in business and schools.
Cards and ATMs work in Port Vila and Luganville, but on the outer islands cash in Vatu is essential. Always carry cash when leaving the main towns.
It is significant. Major cyclones have caused widespread damage. From November to April you should have a preparedness plan, a rated shelter, and emergency supplies.