Vanuatu capital gains tax: none, stamp duty on sales
Vanuatu has no capital gains tax and no personal income tax, so the tax on your investment gain is zero. Shares, funds, crypto and property alike, a private disposal carries no tax on the gain, whatever the holding period. What a sale does carry is stamp duty on the value of property transactions and share transfers, up to 1% with a minimum of VT2,500.
Verified as of 2026-09-30 against the Vanuatu Foreign Investment Promotion Agency and Customs and Inland Revenue.
Current rules
Taxes on selling shares, crypto and property in Vanuatu
What you pay when you sell
| Asset | Tax on the gain |
|---|---|
| Shares | Nothing on the gain. Stamp duty applies to the share transfer at up to 1% of value, minimum VT2,500 |
| Crypto | Nothing on the gain |
| Funds and ETFs | Nothing on the gain |
| Land and property | Nothing on the gain. Stamp duty applies to the transaction at up to 1% of value, minimum VT2,500 |
| Rent you receive | 15% on rental income above VT200,000 in a 6-month period. It taxes the rent, not the sale |
| VAT | 15%, charged by registered businesses whose taxable supplies exceed VT4 million in 12 months |
Questions
Vanuatu capital gains tax questions
Does Vanuatu have a capital gains tax?
No. Vanuatu levies no capital gains tax and no personal income tax. Whether you sell shares after a week or land after twenty years, the gain itself is not taxed, and there is no holding period to meet.
So what does selling property cost?
Stamp duty, charged on the value of the transaction rather than the gain, at up to 1% with a minimum of VT2,500. It is owed whether the sale makes a gain or a loss.
Are shares taxed when I sell them?
Not on the gain. A share transfer carries stamp duty at up to 1% of value with a minimum of VT2,500, and nothing else.
Is crypto taxed in Vanuatu?
No. Vanuatu has no capital gains tax and no personal income tax, so a private crypto sale produces no tax on the gain.
Is rental income taxed?
Yes. Rent above VT200,000 in a 6-month period is taxed at 15%. This is the one personal income charge, and it applies to rent received, not to the profit on selling the property.
What is Vanuatu's capital gains tax position?
Vanuatu has no capital gains tax. The Vanuatu Foreign Investment Promotion Agency states that Vanuatu offers no capital gains tax, no income tax and no death duties, so the gain on a private disposal of shares, funds, crypto or property is not taxed at any holding period. Source: https://investvanuatu.vu/untapped-potential/low-tax-jurisdiction/
Is anything charged on a sale instead of the gain?
This is a no-capital-gains-tax position, not an exemption from transaction charges. Stamp duty applies to property transactions, share transfers and other instruments at rates up to 1% of the value, with a minimum of VT2,500, owed whether the sale makes a gain or a loss. Source: https://investvanuatu.vu/untapped-potential/low-tax-jurisdiction/
How is rental income taxed?
Rental income is the one personal income charge: tax at 15% applies to rental income above VT200,000 in a 6-month period. It taxes rent received, not the gain on selling the property. Source: https://investvanuatu.vu/untapped-potential/low-tax-jurisdiction/
What is the VAT position?
VAT is charged at 15%, the rate since 1 January 2018, and a person must register when taxable supplies exceed or are expected to exceed VT4 million in any 12-month period. Source: https://vanuatucustoms.gov.vu/taxes-and-licensing/taxes/value-added-tax-vat/introduction.html