VU · S 17°45′ · E 168°19′
Vanuatu
Vanuatu International Companies suit offshore holding, international trade, and project SPVs, but generally may not carry on business in Vanuatu. The jurisdiction has no corporate income tax, yet its EU tax-list status and financial-institution due diligence can affect practical usability.
Key points on one page.
- Tax
- Corporate income tax 0%; no withholding tax. Large groups should assess 15% minimum-tax rules in applicable jurisdictions.
- Shareholders and directors
- Min. 1 member and 1 director; individuals or bodies corporate allowed; no local-residency rule.
- Share capital
- No statutory minimum capital identified; funding terms follow the constitution.
- Local requirements
- Vanuatu registered office and licensed registered agent required; no business may be carried on locally.
- Annual maintenance
- Government fee due annually on incorporation anniversary (currently US$300); maintain accounting and statutory records.
- Incorporation timeline
- Approx. 1–2 weeks after complete due diligence, subject to agent and VFSC review.
- Public disclosure
- UBO information is not public; company records are generally confidential but available to authorities as law permits.
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (6)›
- 01Vanuatu International Companies Act [Cap. 222]
- 02International Companies (Amendment) Act No. 14 of 2017
- 03VFSC Fees and Penalties
- 04Vanuatu Investment Promotion Authority: Low tax jurisdiction
- 05Council of the EU: EU list of non-cooperative jurisdictions for tax purposes
- 06Financial Centre Association of Vanuatu: Resident Entity Economic Substance Bill
02 · Advantages
Why Vanuatu
- 01Corporate income tax 0%, with no withholding or capital-gains tax and no exchange controls
- 02A one-person structure is possible; no local-resident director is prescribed
- 03Suitable for offshore holding, trade, or project SPVs; company records are confidential as provided by law
03 · Requirements
Formation requirements
- Incorporate through a licensed registered agent and provide UBO due-diligence and source-of-funds documents
- An International Company may not conduct business in Vanuatu; domestic projects need separate investment approval and a business licence
- Mainland China / Hong Kong shareholders should separately confirm outbound-investment, tax-reporting, and funds-compliance duties
04 · Compliance
Annual compliance
- Pay the government fee and registered-agent fees on the incorporation anniversary to avoid striking off
- Keep books sufficient to show financial position, plus director and member registers
- Ensure the agent updates member and UBO records within 14 days of a change
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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Vanuatu company.
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