Tax residency in Vanuatu: the 2026 guide
A Pacific zero-tax nation with one of the fastest citizenship-by-investment passports.
Vanuatu levies no personal income tax, no capital gains tax and no inheritance tax. Its Development Support Program grants citizenship by investment (from around US$130,000) in a matter of months, and residency options exist too. It's a genuinely zero-tax base, albeit remote in the South Pacific.
How residency in Vanuatu works
Vanuatu is best known for fast citizenship by investment via a government donation, delivering a second passport quickly. Residency permits are also available, including for retirees and investors, for those who want to actually spend time there.
How your income is taxed
There is no personal income tax, capital gains tax or inheritance tax. The government funds itself through VAT, customs and programme fees. For individuals, income and gains are untaxed.
Requirements & cost at a glance
| Item | Detail |
|---|---|
| Personal income tax | 0% |
| Capital gains tax | 0% |
| Citizenship by investment | From ~US$130,000 |
| Speed | Passport in ~2–4 months |
| Region | South Pacific |
Who it suits
Best for those seeking a fast second passport and a zero-tax status, who don't need to be physically present in a major hub.
Making the move, step by step
Choosing Vanuatu is only half the job. To actually benefit you must become tax resident here and stop being tax resident where you are now — meeting the local day-count or ties test, obtaining a tax residency certificate, and formally cutting ties to your former country.
Watch for an exit tax on the way out, and the tie-breaker rules in any double tax treaty between Vanuatu and your current home. Our full walk-through: how to establish tax residency abroad.
Where it fits in a borderless plan
Residency is one flag of several. Most people pair a base like Vanuatu with offshore capital structuring and a self-custody plan for their Bitcoin. See the wider map in countries with no income tax in 2026.
Frequently asked questions
Does Vanuatu tax income?
No — there is no personal income tax, capital gains tax or inheritance tax. Revenue comes from VAT, duties and programme fees.
How fast is Vanuatu citizenship by investment?
Unusually fast — its Development Support Program can deliver a passport within a few months of a qualifying donation, subject to due diligence.
Do I have to live in Vanuatu?
No — the citizenship route has no meaningful residence requirement, though you should still ensure you're not tax resident in a higher-tax country.
Official sources
Rules change — always confirm the current position with the primary authority:
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