DoubleTaxationTaxes on salary: Vanuatu preliminary data
How much income tax and social contributions are paid on a salary in Vanuatu, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | VUV 8,271,041 ≈ €60,000 |
|---|---|
| Employee contributions | VUV 496,262 ≈ €3,600 |
| Take-home pay | VUV 7,774,778 ≈ €56,400 |
| Employer contributions and payroll taxes | VUV 496,262 ≈ €3,600 |
| Employer's labour cost | VUV 8,767,303 ≈ €63,600 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 VUV 4,135,520 | €60,000 VUV 8,271,041 | €120,000 VUV 16,542,082 |
|---|---|---|---|
| Sole proprietor | VUV 0 0.0 % | VUV 0 0.0 % | VUV 0 0.0 % |
| Company | VUV 0 0.0 % | VUV 0 0.0 % | VUV 0 0.0 % |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Vanuatu yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 137.850681 VUV (UN Treasury — UN operational rates of exchange, 2025-12-31) ↗
Sources
- Vanuatu National Provident Fund — Employers (contribution rate 12%: 6% employee + 6% employer)
- Vanuatu Investment Promotion Authority — Low tax jurisdiction (no income, corporate, capital gains or withholding tax; VAT 15%)
- US SSA — Social Security Programs Throughout the World: Asia and the Pacific, 2018 — Vanuatu
- UN Treasury — UN operational rates of exchange (rate history per currency; January 2026 rate effective 31 Dec 2025)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.