Oceania & Pacific · Melanesia

Vanuatu

The fastest and one of the cheapest citizenships on earth, attached to a genuinely zero-tax system — and to a passport that the European Union and the United Kingdom have both deliberately downgraded because of the very programme that sells it.

Last verified July 202687 visa-free destinations

Tax position

Income tax (top)
0% — no personal income tax
Capital gains
none
Wealth tax
none
Inheritance tax
none
Special regime
No income tax at all. Revenue is raised through 12.5% VAT, import duties and business licence fees.
Territorial
Yes — foreign-source income generally outside scope
CFC rules
No
Exit tax
No
CRS
Participating

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