Vanuatu
Zero direct taxation and the Pacific's fastest citizenship programme.

Vanuatu levies no income tax, no corporate tax, no capital gains tax and no inheritance tax on anyone — residents included. Its Development Support Programme grants citizenship in as little as two months for a USD 130,000 contribution, the fastest process anywhere.
The trade-off is visa access: the EU suspended Schengen visa-free travel for Vanuatu passport holders, materially reducing the programme's value. It remains useful for speed, for tax residency and for holders whose travel needs are regional.
Where Vanuatu fits
- Citizenship by investment
- IBCs
- Shipping registration
Banking landscape
Local banking capacity is small — BRED Vanuatu, ANZ and National Bank of Vanuatu. International account opening for Vanuatu entities is difficult and most structures bank in Singapore, Hong Kong, Mauritius or the UAE. Plan banking before incorporating.
Tax & reporting
No personal income tax, corporate income tax, capital gains tax, withholding tax or inheritance tax. Government revenue comes from VAT at 15%, import duty and licence fees. Vanuatu is genuinely a zero direct tax jurisdiction rather than a territorial one.
Substance & register visibility
Economic substance requirements apply to relevant activities under 2019 legislation. Beneficial ownership is filed with the Vanuatu Financial Services Commission on a private register. Citizenship due diligence has been tightened following international criticism, but processing remains fast.
When to pick this jurisdiction
Pick Vanuatu when speed of citizenship matters more than Schengen access, when a genuinely zero-tax personal residence in the Pacific is the plan, or for regional shipping registration.
Written up as a comparative shortlist.
Every Vanuatu recommendation is delivered as a comparative memorandum — substance defensibility, banking access, treaty coverage, register visibility, cost to maintain and reputational risk — so the client can see the trade-offs before committing.
Considering Vanuatu? Get a written comparison first.
Answer six questions and a director will come back with a shortlist, indicative costs and banking route.
Questions we hear on every Vanuatu intake.
- Does Vanuatu citizenship still give Schengen access?
- No. The EU fully suspended visa-free access for Vanuatu passport holders. Visa-free travel remains available to the UK and a number of other countries, so check current lists before applying.
- How fast is Vanuatu citizenship?
- Approximately one to three months from a complete application — the fastest programme available.
- Is Vanuatu really zero tax?
- Yes for direct taxes. There is no income, corporate, capital gains or inheritance tax, funded by VAT and duties instead.
What we typically deliver in Vanuatu
Citizenship by Investment
Second passports through 13 government-approved programmes.
StructuresOffshore & Onshore Company Formation
BVI, Cayman, UAE, Singapore, UK, Delaware and 55 more. Banking-ready entities with documented substance.
MobilityResidency by Investment
Golden visas and residency across 13 jurisdictions — Portugal, UAE, Malta, Greece and more.
StructuresYacht & Aircraft Registration
Flag, register and structure ownership of yachts and private aircraft.
More APAC jurisdictions & related insights
Every engagement begins with a twenty-minute director-led call. Fixed fees, in writing, before any work begins.